SMITH v. DEPARTMENT OF REVENUE

Plaintiffs, Gene and Pansy Smith and Delvis G. Smith, Jr., appeal from a judgment of the circuit court of St. Clair County affirming, on administrative review, final assessments imposed on them by defendant, the Department of Revenue (hereinafter referred to as the Department), for tax deficiencies due under the Retailers’ Occupation Tax Act (Ill. Rev. Stat. 1983, ch. 120, par. 440 et seq.), the Municipal Retailers’ Occupation Tax Act (Ill. Rev. Stat. 1983, ch. 24, par. 8— 11 — 1) and section 5.01 of the Local Mass Transit District Act (Ill. Rev. Stat. 1983, ch. HP/s, par. 355.01). We affirm.

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