Hyatt Corp. v. Sweet

PRESIDING JUSTICE EGAN

delivered the opinion of the court:

This is an appeal involving the construction of a section of the Retailers’ Occupation Tax Act (the Act) (Ill. Rev. Stat. 1989, ch. 120, par. 441). The trial judge interpreted the Act in the manner argued by the defendant Director of the Illinois Department of Revenue (the Department), and entered summary judgment against the plaintiff, Hyatt Corporation. The Hotel-Motel Association of Illinois has filed an amicus curiae brief in this court in support of the plaintiff’s appeal.

The plaintiff operates the hotel known as the Hyatt Regency…