235 ILCS 5/6-1

(235 ILCS 5/6-1) (from Ch. 43, par. 119)

Sec. 6-1.

Privilege granted by license; nature as to property;
transferability; tax
delinquencies.

A license shall be purely a personal privilege, good for not
to exceed one year after issuance, except a non-beverage user's license,
unless sooner revoked as in this Act provided, and shall not constitute
property, nor shall it be subject to attachment, garnishment or
execution, nor shall it be alienable or transferable, voluntarily or
involuntarily, or subject to being encumbered or hypothecated. Such
license shall not descend by the laws of testate or intestate
devolution, but it shall cease upon the death of the licensee, provided
that executors or administrators of the estate of any deceased licensee,
and the trustee of any insolvent or bankrupt licensee, when such estate
consists in part of alcoholic liquor, may continue the business of the
sale or manufacture of alcoholic liquor under order of the appropriate
court, and may exercise the privileges of the deceased or insolvent or
bankrupt licensee after the death of such decedent, or such insolvency
or bankruptcy until the expiration of such license but not longer than
six months after the death, bankruptcy or insolvency of such licensee.
Except in the case of a non-beverage user's license, a refund shall be
made of that portion of the license fees paid for any period in which
the licensee shall be prevented from operating under such license in
accordance with the provisions of this paragraph.

Any licensee may renew his license at the expiration thereof,
provided he is then qualified to receive a license and the premises for
which such renewal license is sought are suitable for such purpose; and
provided further that the renewal privilege herein provided for shall
not be construed as a vested right which shall in any case prevent the
city council or village president and board of trustees or county board,
as the case may be, from decreasing the number of licenses to be issued
within its jurisdiction. No retailer's license shall be renewed if the
Department of Revenue has reported to the Illinois Liquor Control
Commission that such retailer is delinquent in filing any required tax
returns or paying any amounts owed to the State of Illinois until the
applicant is issued a certificate by the Department of Revenue stating that
all delinquent returns or amounts owed have been paid by guaranteed
remittance or the payment agreement to pay all amounts owed has been
accepted by the Department. No retailer's license issued by a local liquor
control commissioner shall be renewed unless the applicant provides
documentation that any tax owed to (i) the municipality in which the
applicant is located (in the case of a license issued by the mayor or
president of the board of trustees of a city, village or incorporated town
acting as local liquor control commissioner) or (ii) the county in which
the applicant is located (in the case of a license issued by the president
or chairman of a county board acting as local liquor control commissioner)
by the applicant has been satisfied by payment in the form of a cashier's
check, certified check, money order, or cash.

For a liquor license holder whose business or business operations have been suspended in any capacity due to any executive order issued on or after March 16, 2020 or any subsequent rule established by the Department of Public Health or any other agency of the State as a result of COVID-19, renewal of the license shall be automatically approved and the license shall be extended without limitation for 120 days after whichever of the following dates occurs the latest:

(1) the day on which the region in which the liquor