Dinner Theatre Associates, Ltd. v. Department of Revenue

PRESIDING JUSTICE HEIPLE

delivered the opinion of the court:

In this tax appeal action, the plaintiff, Dinner Theatre Associates, Ltd., seeks appellate review of an Illinois Department of Revenue decision which was affirmed by the circuit court.

Plaintiff operates a dinner theatre in Rock Island. The price of admission includes both a buffet dinner and a theatrical production. Until 1980, the plaintiff paid a Retailers’ Occupation Tax on the full amount of its gross receipts. In 1980, plaintiff contended it should be paying only a service occupation tax on the cost of its raw food purchases and…