Royal Liquor Mart, Inc. v. City of Rockford

Plaintiff, Royal Liquor Mart, Inc., Hollywood Food Services, Inc., and August Sacco, brought this suit as a class action (Ill. Rev. Stat. 1983, ch. 110, par. 2 — 801 et seq.) to enjoin the city of Rockford from collecting a 1% sales tax on food, beverages, liquor and rentals on hotel and motel rooms, and to recover all taxes collected thereunder since April 14, 1983. Plaintiffs contend that the sales tax ordinance, No. 1978-52-0, enacted April 14, 1978, as an exercise of the city of Rockford’s home rule power pursuant to article VII, section 6(a), of the Illinois Constitution (El. Const.…