Pape v. Dept. of Revenue

These consolidated appeals involve retailers' occupation tax claims. In No. 40901 appellant William Pape appeals from a judgment
of the Cook County circuit court affirming on administrative review a deficiency assessment against him by the Department
of Revenue of $161,317.21 for retailers' occupation tax for the period of January 1, 1962, through December 31, 1964. Case
No. 41052 is an appeal by the same taxpayer from a judgment obtained by the Department against him in the same court in the
amount of $23,935.65 representing retailers' occupation tax for the period of January 1 through April 30, 1965. Basically, the dispute here revolves about ownership of a retail liquor business and liability for the taxes resulting from
its operation. Section 2a of the Retailers' Occupation Tax Act (Ill. Rev. Stat. 1967, chap. 120, par. 441a) requires retailers
of tangible personal property to secure from the Department of Revenue a certificate of registration. Applications therefor
are made on departmental forms signed and verified by the applicant and stating his name, his residence address and principal
business address, the addresses of all other places of business and such other information as the Department may reasonably
require. If approved by the Department, a certificate of registration is then issued to the applicant, and such certificate
must thereafter be conspicuously displayed at his principal place of business. The subsequent monthly tax return forms are
furnished by the Department and bear the registration number initially assigned to the applicant.