Illinois Municipal League v. State

OPINION

Sommer, C.J.

This claim can be characterized as having two different aspects as stated by count I and count II of the amended complaint.

In count I, the Claimants are requesting interest on an administrative fee withheld by the State on collection of the county retailer's occupation tax (GROT) and the municipal retailer’s occupation tax (MROT). The supreme court had previously ruled that the effective date of legislation reducing the 4% administrative fee to 2% was December 5, 1974. The State contending that the effective date was at the beginning of the fiscal year, charged the full 4%…