Cerro Wire and Cable Co. v. Department of Revenue

This administrative review action was brought by Cerro Wire and Cable Company (Cerro) against the Illinois Department of Revenue and Robert M. Whitler, its director (hereinafter collectively referred to as the Department), to contest the Department’s final assessment of $21,390.85 in taxes, penalties and interest due under the Retailers’ Occupation Tax Act (the Act) (Ill. Rev. Stat. 1973 & 1975, ch. 120, pars. 440 to 453, hereinafter cited to Ill. Rev. Stat. 1975) and the Municipal Retailers’ Occupation Tax Act (Ill. Rev. Stat. 1973 & 1975, ch. 24, par. 8—11—1) for the period January 1973…