P&S Grain, LLC v. County of Williamson, Illinois

SUPREME COURT CASES

Laws-info.com » Cases » Illinois » 5th District Appellate » 2010 » P&S Grain, LLC v. County of Williamson, Illinois

State: Illinois

Court: 5th District Appellate

Docket No: 5-09-0079 Rel

Case Date: 04/02/2010

Preview:NO. 5-09-0079
N O T IC E Decision filed 04/02/10. The text of this dec ision m ay b e changed or corrected prior to the P e t i ti o n for filing of a or the

IN THE APPELLATE COURT OF ILLINOIS

Re hea ring

FIFTH DISTRICT ________________________________________________________________________ P&S GRAIN, LLC, an Illinois Limited ) Appeal from the Liability Company, and V.W. BOW MAN OIL ) Circuit Court of COM PANY, a Missouri Corporation, ) Williamson County. ) Plaintiffs-Appellants, ) ) v. ) No. 08-CH-100 ) THE COUNTY OF WILLIAMSON, ) ILLINOIS, an Illinois Unit of Local ) Government, BRIAN A. HAMER, Director, ) Illinois Department of Revenue, an Agency of ) State Government, and THE BOARDS OF ) EDUCATION OF JOHNSTON CITY, ) MARION, CRAB ORCHARD, HERRIN, and ) CARTERVILLE SCHOOL DISTRICTS, ) Honorable ) John Speroni, Defendants-Appellees. ) Judge, presiding. __________________________________________________________________________ JUSTICE STEWART delivered the opinion of the court: The plaintiffs, P&S Grain, LLC (P&S), and V.W. Bowman Oil Company (Bowman), filed a complaint seeking a declaratory judgment, injunctive relief, and a temporary restraining order. In their complaint, they challenge (1) the constitutionality of Public Act 95-0675 (Pub. Act 95-0675, eff. October 11, 2007), which, inter alia , added section 5-1006.7 to the Counties Code (55 ILCS 5/5-1006.7 (West Supp. 2007)) (section 5-1006.7 is entitled the County School Facility Occupation Tax Law but is hereinafter referred to as the School Facility Tax Law) and allows county governments to impose a 1% sales tax for school facility use, (2) the validity of two Williamson County ordinances that authorized the imposition of the 1% sales tax in Williamson County, and (3) the validity of the filing certificate issued by the Illinois Department of Revenue in regard to one of the Williamson 1

disposition of the same.

County ordinances. The trial court determined that the plaintiffs did not have standing to pursue this action, and the court granted the defendants' motion to dismiss. The sole issue we resolve is whether the plaintiffs have standing to challenge the sales tax. We find that both plaintiffs have standing, we reverse the order of the trial court dismissing the plaintiffs' complaint, and we remand this case for further proceedings. BACKGROUND On October 11, 2007, the Illinois legislature enacted Public Act 95-0675, which, inter alia , added the School Facility Tax Law and amended section 15 of the Local Government Debt Reform Act. 55 ILCS 5/5-1006.7 (West Supp. 2007); 30 ILCS 350/15 (West Supp. 2007). In part, the School Facility Tax Law allows Illinois counties to impose a countywide retailers' occupation tax and a service occupation tax (retail sales tax) at a rate of 1%, to be used exclusively for school facility purposes. 55 ILCS 5/5-1006.7 (West Supp. 2007). In November 2007, pursuant to the School Facility Tax Law, the board of education for each school district in Williamson County

Download P&S Grain, LLC v. County of Williamson, Illinois.pdf