Where the defendant, a retailer, charged the plaintiff for a tax that neither is required to pay, the defendant can be found to have engaged in a deceptive act under the Consumer Fraud Act.The 1st District Appellate Court reversed and remanded a decision from Cook County Circuit Judge Diane J. Larsen.The city of Chicago imposed a 5-cent retail sales tax on every bottle of water sold starting Jan. 1, 2008. Certain beverages were explicitly excluded from the tax, including “Perrier, mineral water” and &ldquo …