Fiorito v. Jones

In Fiorito v. Jones, 39 Ill.2d 531, we affirmed the judgment of the circuit court of Cook County holding unconstitutional the 1967 amendments to the Service Occupation Tax Act (Ill. Rev. Stat. 1967, ch. 120, par. 439.101 et seq.), the Service Use Tax Act (Ill. Rev. Stat. 1967, ch. 120, par. 439.31), and the Municipal and County Service Occupation Tax Acts (Ill. Rev. Stat. 1967, ch. 24, par. 8 — 11—5 and ch. 34, par. 409.2), as well as articles I, II, and III of the Department of Revenue’s Rules and Regulations which implemented those amendatory acts. As to the protest fund which had been…