Du Page Liquor Store, Inc. v. McKibbin

Appellant was engaged in the occupation of selling liquor at retail in the city of Elmhurst and filed returns with the Department of Finance under the Retailers’ Occupation Tax Act (Ill. Rev. Stat. 1939, chap. 120, par. 440 et seq.) showing the gross retail sales from December, 1938, and the first six months of 1939 to be $10,484. Pursuant to the authority of section 4 (par. 443) the Department made an investigation, corrected the returns and gave appellant notice that it found the total gross sales for the months in question were $36,079. At the rate of three per cent then authorized, it…