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1 | AN ACT concerning cigarettes and tobacco products.
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2 | Be it enacted by the People of the State of Illinois,
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3 | represented in the General Assembly:
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4 | Section 1. Short title. This Act may be cited as the | ||||||||||||||||||||||||
5 | Cigarette Delivery Sales Reporting Act. | ||||||||||||||||||||||||
6 | Section 5. Legislative findings and intent. The General | ||||||||||||||||||||||||
7 | Assembly finds that consumers are using the Internet to | ||||||||||||||||||||||||
8 | purchase cigarettes to avoid the taxes imposed by the State of | ||||||||||||||||||||||||
9 | Illinois on sale and use of cigarettes. The General Assembly | ||||||||||||||||||||||||
10 | further finds that because online sales have sharply risen over | ||||||||||||||||||||||||
11 | the years there is a large and increasing loss of revenue to | ||||||||||||||||||||||||
12 | the State caused by the evasion of sales and use taxes on | ||||||||||||||||||||||||
13 | cigarettes shipped in interstate commerce to Illinois | ||||||||||||||||||||||||
14 | customers. The General Assembly finds that to help identify | ||||||||||||||||||||||||
15 | purchasers of cigarettes from out-of-state sellers, the | ||||||||||||||||||||||||
16 | Department of Revenue uses information required to be provided | ||||||||||||||||||||||||
17 | by the federal Jenkins Act (15 U.S.C. ยงยง375-377) in order to | ||||||||||||||||||||||||
18 | bill consumers for the taxes due. The General Assembly further | ||||||||||||||||||||||||
19 | finds that many cigarette sellers do not comply with the | ||||||||||||||||||||||||
20 | provisions of the Jenkins Act and that many other states, in | ||||||||||||||||||||||||
21 | order to address this problem, have enacted their own reporting | ||||||||||||||||||||||||
22 | laws intended to prevent further tax avoidance. Therefore, it | ||||||||||||||||||||||||
23 | is intent of the General Assembly in enacting this Act to |
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1 | facilitate the collection of all applicable State sales and use | ||||||
2 | taxes on cigarettes sold to residents of this State over the | ||||||
3 | Internet or by mail order by establishing a reporting | ||||||
4 | requirement for out-of-state cigarette sellers and penalties | ||||||
5 | for those persons who violate this Act. | ||||||
6 | Section 10. Definitions. As used in this Act, unless the | ||||||
7 | context otherwise requires: | ||||||
8 | "Cigarette" means any roll for smoking made wholly or in | ||||||
9 | part of tobacco, irrespective of size or shape and whether or | ||||||
10 | not the tobacco is flavored, adulterated, or mixed with any | ||||||
11 | other ingredient, and the wrapper or cover of which is made of | ||||||
12 | paper or any other substance or material except whole tobacco | ||||||
13 | leaf.
| ||||||
14 | "Consumer" means an individual who is not a licensed | ||||||
15 | cigarette distributor or a licensed cigarette retailer. | ||||||
16 | "Delivery sale" means a sale of cigarettes to a consumer in | ||||||
17 | this State in which: | ||||||
18 | (1) the purchaser submits the order for the sale by | ||||||
19 | means of a telephone or other method of voice transmission, | ||||||
20 | a delivery service, or the Internet or other online | ||||||
21 | service; or | ||||||
22 | (2) the cigarettes are delivered by a delivery service. | ||||||
23 | "Delivery service" means any person that is engaged in the | ||||||
24 | commercial delivery of letters, packages, or other containers. | ||||||
25 | "Department" means the Department of Revenue. |
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1 | "Person" means any natural individual, firm, partnership, | ||||||
2 | association, joint stock company, joint adventure, public or | ||||||
3 | private corporation however formed, limited liability company, | ||||||
4 | or a receiver, executor, administrator, trustee, guardian, or | ||||||
5 | other representative appointed by order of any court. | ||||||
6 | "Person accepting a purchase order for a delivery sale" | ||||||
7 | means a person who fills a cigarette order given by a consumer | ||||||
8 | and processes the order for mail, shipping or other delivery, | ||||||
9 | or who contracts with another party to provide delivery service | ||||||
10 | to the purchaser. | ||||||
11 | "Purchase order" means a written or electronic document | ||||||
12 | authorizing a seller to provide cigarettes. | ||||||
13 | "Retail value" means the market price of the cigarettes | ||||||
14 | plus all applicable taxes at the location where the cigarettes | ||||||
15 | were mailed, shipped, or delivered. | ||||||
16 | Section 15. Delivery sales reporting requirements. | ||||||
17 | (a) Not later than the 15th day of each calendar month, | ||||||
18 | each person that has made a delivery sale of delivered, mailed, | ||||||
19 | or shipped cigarettes during the previous calendar month, or | ||||||
20 | contracted with another party for delivery service in | ||||||
21 | connection with a delivery sale made during the previous | ||||||
22 | calendar month, shall file a report with the Department. The | ||||||
23 | report shall contain the following information: | ||||||
24 | (1) the name, trade name, and address of the principal | ||||||
25 | place of business of the seller and any other place of |
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| |||||||
1 | business of the seller; | ||||||
2 | (2) the name and address of the consumer to whom the | ||||||
3 | delivery sale was made;
| ||||||
4 | (3) the brand or brands of cigarettes that were sold in | ||||||
5 | the delivery sale; | ||||||
6 | (4) the quantity of cigarettes that were sold in the | ||||||
7 | delivery sale; and | ||||||
8 | (5) such other information as the Department may | ||||||
9 | require by rule. | ||||||
10 | (b) A person that satisfies the requirements of 15 U.S.C. | ||||||
11 | 376 is deemed to have met the requirements of this Section. | ||||||
12 | (c) The Department may adopt rules to authorize the | ||||||
13 | electronic filing of the report required under this Section. | ||||||
14 | Section 20. Penalties; seizure and forfeiture; hearings. | ||||||
15 | (a) The Department shall impose the following penalties for | ||||||
16 | each unreported sale of cigarettes: | ||||||
17 | (1) The first time a person violates Section 4 of this | ||||||
18 | Act, the person shall be subject to a civil penalty of | ||||||
19 | $1,000 or five times the retail value of the cigarettes | ||||||
20 | involved in the violation, whichever is greater. | ||||||
21 |
(2) In the case of a second or subsequent violation of | ||||||
22 | Section 4 of this Act, the person shall be subject to a | ||||||
23 | civil penalty of $5,000 or five times the retail value of | ||||||
24 | the cigarettes involved in the violation, whichever is | ||||||
25 | greater. |
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1 | (b) The penalties prescribed under this Section are in | ||||||
2 | addition to and not in lieu of any other penalty applicable | ||||||
3 | under the laws of this State. | ||||||
4 | (c) Any cigarettes sold or attempted to be sold in a | ||||||
5 | delivery sale that violates this Act may be seized by the | ||||||
6 | Department and are subject to forfeiture. | ||||||
7 | (d) Any person aggrieved by a Department decision may, | ||||||
8 | within 30 days after notice of that decision, protest in | ||||||
9 | writing and request a hearing. The Department shall give notice | ||||||
10 | to the person of the time and place for the hearing and shall | ||||||
11 | hold a hearing before it issues a final administrative | ||||||
12 | decision. In the absence of a protest and request for a hearing | ||||||
13 | within 30 days, the Department's decision shall become final | ||||||
14 | without any further determination being made or notice given. | ||||||
15 | Section 25. Enforcement. All enforcement proceedings under | ||||||
16 | this Act shall be instituted by the Attorney General at the | ||||||
17 | request of the Department to require compliance with this Act, | ||||||
18 | to recover civil penalties authorized under Section 5 of this | ||||||
19 | Act, and to seek any other remedy as provided by law. | ||||||
20 | Section 30. Rules. The Department may adopt rules to | ||||||
21 | implement, administer and enforce this Act. | ||||||
22 | Section 900. The Illinois Lottery Law is amended by | ||||||
23 | changing Section 10.1a as follows:
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| |||||||
1 | (20 ILCS 1605/10.1a) (from Ch. 120, par. 1160.1a)
| ||||||
2 | Sec. 10.1a. In addition to other grounds specified in this | ||||||
3 | Act, the
Division shall refuse to issue and shall suspend the | ||||||
4 | license of any lottery
sales agency who fails to file a return, | ||||||
5 | or to pay the tax, penalty or
interest shown in a filed return, | ||||||
6 | or to pay any final assessment of tax,
penalty or interest, as | ||||||
7 | required by any tax Act administered by the
Department, until | ||||||
8 | such time as the requirements of any
such tax Act are | ||||||
9 | satisfied, unless the agency is contesting, in accordance
with | ||||||
10 | the procedures established by the appropriate revenue Act, its
| ||||||
11 | liability for the tax or the amount of tax. The Department may, | ||||||
12 | after notice and a hearing, revoke the license of any lottery | ||||||
13 | sales agency that has had a license revoked under the Cigarette | ||||||
14 | Tax Act or the Tobacco Products Tax Act of 1995. The Division | ||||||
15 | shall
affirmatively verify the tax status of every sales agency | ||||||
16 | before issuing or
renewing a license. For purposes of this | ||||||
17 | Section, a sales agency shall not
be considered delinquent in | ||||||
18 | the payment of a tax if the agency (a) has
entered into an | ||||||
19 | agreement with the Department for the payment of
all such taxes | ||||||
20 | that are due and (b) is in compliance with the agreement.
| ||||||
21 | (Source: P.A. 94-776, eff. 5-19-06.)
| ||||||
22 | Section 905. The Department of Revenue Law of the
Civil | ||||||
23 | Administrative Code of Illinois is amended by changing Section | ||||||
24 | 2505-380 as follows:
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| |||||||
1 | (20 ILCS 2505/2505-380) (was 20 ILCS 2505/39b47)
| ||||||
2 | Sec. 2505-380.
Revocation of or refusal to issue a | ||||||
3 | certificate of
registration, permit, or license. The | ||||||
4 | Department has the power to
refuse to issue or reissue or, | ||||||
5 | after notice and an opportunity for
a hearing, to revoke a | ||||||
6 | certificate of registration, permit, or license
issued or | ||||||
7 | authorized to be issued by the Department if the applicant for
| ||||||
8 | or holder of the certificate of registration, permit, or
| ||||||
9 | license fails to
file a return, or to pay the tax, fee, | ||||||
10 | penalty, or interest shown in a
filed
return, or to pay any | ||||||
11 | final assessment of tax, fee,
penalty, or interest, as required | ||||||
12 | by the tax or fee Act under which the
certificate
of | ||||||
13 | registration, permit, or license is required or any other tax | ||||||
14 | or fee Act
administered
by the Department.
| ||||||
15 | The procedure for notice and hearing prior to revocation | ||||||
16 | shall be as
provided under the Act pursuant to which the | ||||||
17 | certificate of registration,
permit, or license was issued.
| ||||||
18 | (Source: P.A. 91-239, eff. 1-1-00.)
| ||||||
19 | Section 910. The Cigarette Tax Act is amended by changing | ||||||
20 | Sections 1, 3-10, 6, 7, 8, 10, 11, 18b, 22, 23, and 24 and by | ||||||
21 | adding Sections 4d, 4e and 26a as follows:
| ||||||
22 | (35 ILCS 130/1) (from Ch. 120, par. 453.1)
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23 | Sec. 1. For the purposes of this Act:
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1 | "Cigarette", when used in this Act, shall be construed to | ||||||
2 | mean: Any
roll for smoking made wholly or in part of tobacco | ||||||
3 | irrespective of size
or shape and whether or not such tobacco | ||||||
4 | is flavored, adulterated or
mixed with any other ingredient, | ||||||
5 | and the wrapper or cover of which is
made of paper or any other | ||||||
6 | substance or material except tobacco.
| ||||||
7 | "Person" means any natural individual, firm, partnership, | ||||||
8 | association, joint
stock company, joint adventure, public or | ||||||
9 | private corporation, however formed,
limited liability | ||||||
10 | company, or a receiver, executor, administrator, trustee,
| ||||||
11 | guardian or other representative appointed by order of any | ||||||
12 | court.
| ||||||
13 | "Prior Continuous Compliance Taxpayer" means any person | ||||||
14 | who is licensed
under this Act and who, having been a licensee | ||||||
15 | for a continuous period of 5
years, is determined by the | ||||||
16 | Department not to have been either delinquent
or deficient in | ||||||
17 | the payment of tax liability during that period or
otherwise in | ||||||
18 | violation of this Act. Also, any taxpayer who has, as
verified | ||||||
19 | by the Department, continuously complied with the condition of | ||||||
20 | his
bond or other security under provisions of this Act for a | ||||||
21 | period of 5
consecutive years shall be considered to be a | ||||||
22 | "Prior continuous compliance
taxpayer". In calculating the | ||||||
23 | consecutive period of time described herein
for qualification | ||||||
24 | as a "prior continuous compliance taxpayer", a
consecutive | ||||||
25 | period of time of qualifying compliance immediately prior to
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26 | the effective date of this amendatory Act of 1987 shall be |
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1 | credited to any
licensee who became licensed on or before the | ||||||
2 | effective date of this
amendatory Act of 1987.
| ||||||
3 | "Department" means the Department of Revenue.
| ||||||
4 | "Sale" means any transfer, exchange or barter in any manner | ||||||
5 | or by any
means whatsoever for a consideration, and includes | ||||||
6 | and means all sales
made by any person.
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7 | "Original Package" means the individual packet, box or | ||||||
8 | other container
whatsoever used to contain and to convey | ||||||
9 | cigarettes to the consumer upon which a tax stamp or other | ||||||
10 | indicia of tax payment is or should be affixed .
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11 | "Distributor" means any and each of the following:
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12 | (1) Any person engaged in the business of selling | ||||||
13 | cigarettes in this
State who brings or causes to be brought | ||||||
14 | into this State from without
this State any original | ||||||
15 | packages of cigarettes, on which original
packages there is | ||||||
16 | no authorized evidence underneath a sealed transparent
| ||||||
17 | wrapper showing that the tax liability imposed by this Act | ||||||
18 | has been paid
or assumed by the out-of-State seller of such | ||||||
19 | cigarettes, for sale or
other disposition in the course of | ||||||
20 | such business.
| ||||||
21 | (2) Any person who makes, manufactures or fabricates | ||||||
22 | cigarettes in this
State for sale in this State, except a | ||||||
23 | person who makes, manufactures
or fabricates cigarettes as | ||||||
24 | a part of a correctional industries program
for sale to | ||||||
25 | residents incarcerated in penal institutions or resident | ||||||
26 | patients
of a State-operated mental health facility.
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1 | (3) Any person who makes, manufactures or fabricates | ||||||
2 | cigarettes
outside this State, which cigarettes are placed | ||||||
3 | in original packages
contained in sealed transparent | ||||||
4 | wrappers, for delivery or shipment into
this State, and who | ||||||
5 | elects to qualify and is accepted by the Department
as a | ||||||
6 | distributor under Section 4b of this Act.
| ||||||
7 | "Distributor" does not include any person with respect to a | ||||||
8 | sale of cigarettes to a purchaser for use or consumption, and | ||||||
9 | not for resale. | ||||||
10 | "Place of business" shall mean and include any place where | ||||||
11 | cigarettes
are sold or where cigarettes are manufactured, | ||||||
12 | stored or kept for the
purpose of sale or consumption, | ||||||
13 | including any vessel, vehicle, airplane,
train or vending | ||||||
14 | machine.
| ||||||
15 | "Business" means any trade, occupation, activity or | ||||||
16 | enterprise
engaged in for the purpose of selling cigarettes in | ||||||
17 | this State.
| ||||||
18 | "Retailer" means any person who engages in the making of | ||||||
19 | transfers of
the ownership of, or title to, cigarettes to a | ||||||
20 | purchaser for use or
consumption and not for resale in any | ||||||
21 | form, for a valuable consideration. "Retailer" does not include | ||||||
22 | a person:
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23 | (1) who transfers to residents incarcerated in penal | ||||||
24 | institutions
or resident patients of a State-operated | ||||||
25 | mental health facility ownership
of cigarettes made, | ||||||
26 | manufactured, or fabricated as part of a correctional
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1 | industries program; or | ||||||
2 | (2) who transfers cigarettes to a not-for-profit | ||||||
3 | research institution that conducts tests concerning the | ||||||
4 | health effects of tobacco products and who does not offer | ||||||
5 | the cigarettes for resale.
| ||||||
6 | "Retailer" shall be construed to include any person who | ||||||
7 | engages in
the making of transfers of the ownership of, or | ||||||
8 | title to, cigarettes to
a purchaser, for use or consumption by | ||||||
9 | any other person to whom such
purchaser may transfer the | ||||||
10 | cigarettes without a valuable consideration,
except a person | ||||||
11 | who transfers to residents incarcerated in penal institutions
| ||||||
12 | or resident patients of a State-operated mental health facility | ||||||
13 | ownership
of cigarettes made, manufactured or fabricated as | ||||||
14 | part of a correctional
industries program.
| ||||||
15 | "Unstamped package of cigarettes" means a package of | ||||||
16 | cigarettes that does not bear a tax stamp as required by this | ||||||
17 | Act, including a package of cigarettes that bears a tax
stamp | ||||||
18 | of another state or taxing jurisdiction, a package of | ||||||
19 | cigarettes that bears a counterfeit tax stamp, and a stamped or | ||||||
20 | unstamped package of cigarettes that is marked "Not for sale in | ||||||
21 | the United States". | ||||||
22 | (Source: P.A. 95-462, eff. 8-27-07.)
| ||||||
23 | (35 ILCS 130/3-10)
| ||||||
24 | Sec. 3-10. Cigarette enforcement.
| ||||||
25 | (a) Prohibitions. It is unlawful for any person:
|
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| |||||||
1 | (1) to sell or distribute in this State; to acquire, | ||||||
2 | hold, own, possess,
or
transport, for sale or distribution | ||||||
3 | in this State; or to import, or cause to be
imported into | ||||||
4 | this State for sale or distribution in this State:
| ||||||
5 | (A) any cigarettes the package of which:
| ||||||
6 | (i) bears any statement, label, stamp, | ||||||
7 | sticker, or notice
indicating that the | ||||||
8 | manufacturer did not intend the cigarettes to be
| ||||||
9 | sold, distributed, or used in the United States, | ||||||
10 | including but not
limited to labels stating "For | ||||||
11 | Export Only", "U.S. Tax Exempt",
"For Use Outside | ||||||
12 | U.S.", or similar wording; or
| ||||||
13 | (ii) does not comply with:
| ||||||
14 | (aa) all requirements imposed by or | ||||||
15 | pursuant to
federal law regarding warnings and | ||||||
16 | other information on
packages of cigarettes | ||||||
17 | manufactured, packaged, or imported
for sale, | ||||||
18 | distribution, or use in the United States, | ||||||
19 | including
but not limited to the precise | ||||||
20 | warning labels specified in the
federal | ||||||
21 | Cigarette Labeling and Advertising Act, 15 | ||||||
22 | U.S.C.
1333; and
| ||||||
23 | (bb) all federal trademark and copyright | ||||||
24 | laws;
| ||||||
25 | (B) any cigarettes imported into the United States | ||||||
26 | in violation of
26 U.S.C. 5754 or any other federal |
| |||||||
| |||||||
1 | law, or implementing federal
regulations;
| ||||||
2 | (C) any cigarettes that such person otherwise | ||||||
3 | knows or has reason
to know the manufacturer did not | ||||||
4 | intend to be sold, distributed, or used in
the United | ||||||
5 | States; or
| ||||||
6 | (D) any cigarettes for which there has not been | ||||||
7 | submitted to the
Secretary of the U.S. Department of | ||||||
8 | Health and Human Services the list or
lists of the | ||||||
9 | ingredients added to tobacco in the manufacture of the
| ||||||
10 | cigarettes required by the federal Cigarette Labeling | ||||||
11 | and Advertising Act,
15 U.S.C. 1335a;
| ||||||
12 | (2) to alter the package of any cigarettes, prior to | ||||||
13 | sale or distribution
to
the
ultimate consumer, so as to | ||||||
14 | remove, conceal, or obscure:
| ||||||
15 | (A) any statement, label, stamp, sticker, or | ||||||
16 | notice described in
subdivision (a)(1)(A)(i) of this | ||||||
17 | Section;
| ||||||
18 | (B) any health warning that is not specified in, or | ||||||
19 | does not conform
with the requirements of, the federal | ||||||
20 | Cigarette Labeling and Advertising
Act, 15 U.S.C. | ||||||
21 | 1333; or
| ||||||
22 | (3) to affix any stamp required pursuant to this Act to | ||||||
23 | the package of any
cigarettes described in subdivision | ||||||
24 | (a)(1) of this Section or altered in
violation of
| ||||||
25 | subdivision (a)(2).
| ||||||
26 | (b) Documentation. On the first business day of each month, |
| |||||||
| |||||||
1 | each person
licensed
to affix the State tax stamp to cigarettes | ||||||
2 | shall file with the Department, for
all cigarettes
imported | ||||||
3 | into the United States to which the person has affixed the tax | ||||||
4 | stamp
in the
preceding month:
| ||||||
5 | (1) a copy of:
| ||||||
6 | (A) the permit issued pursuant to the Internal | ||||||
7 | Revenue Code, 26
U.S.C. 5713, to the person importing | ||||||
8 | the cigarettes into the United States
allowing the | ||||||
9 | person to import the cigarettes; and
| ||||||
10 | (B) the customs form containing, with respect to | ||||||
11 | the cigarettes, the
internal revenue tax information | ||||||
12 | required by the U.S. Bureau of Alcohol,
Tobacco and | ||||||
13 | Firearms;
| ||||||
14 | (2) a statement, signed by the person under penalty of | ||||||
15 | perjury, which shall
be treated as confidential by the | ||||||
16 | Department and exempt from disclosure under
the Freedom of | ||||||
17 | Information Act, identifying the brand and brand styles of | ||||||
18 | all such
cigarettes, the quantity of each brand style of | ||||||
19 | such cigarettes, the supplier of such
cigarettes, and the | ||||||
20 | person or persons, if any, to whom such cigarettes have | ||||||
21 | been
conveyed for resale; and a separate statement, signed | ||||||
22 | by the individual under
penalty of perjury, which shall not | ||||||
23 | be treated as confidential or exempt from
disclosure, | ||||||
24 | separately identifying the brands and brand styles of such
| ||||||
25 | cigarettes;
and
| ||||||
26 | (3) a statement, signed by an officer of the |
| |||||||
| |||||||
1 | manufacturer or importer
under penalty of perjury, | ||||||
2 | certifying that the manufacturer or importer has
complied | ||||||
3 | with:
| ||||||
4 | (A) the package health warning and ingredient | ||||||
5 | reporting
requirements of the federal Cigarette | ||||||
6 | Labeling and Advertising Act, 15
U.S.C. 1333 and 1335a, | ||||||
7 | with respect to such cigarettes; and
| ||||||
8 | (B) the provisions of Exhibit T of the Master | ||||||
9 | Settlement Agreement
entered in
the case of People of | ||||||
10 | the State of Illinois v. Philip Morris, et al. (Circuit
| ||||||
11 | Court of Cook County, No. 96-L13146), including a | ||||||
12 | statement
indicating whether the manufacturer is, or | ||||||
13 | is not, a participating tobacco
manufacturer within | ||||||
14 | the meaning of Exhibit T.
| ||||||
15 | (c) Administrative sanctions.
| ||||||
16 | (1) Upon finding that a distributor or retailer has | ||||||
17 | committed any of the acts
prohibited by
subsection
(a), | ||||||
18 | knowing or having reason to know that he or she has done | ||||||
19 | so, or has failed
to comply
with any requirement of | ||||||
20 | subsection (b), the Department
may revoke or suspend the | ||||||
21 | license or licenses of that any
distributor or retailer | ||||||
22 | pursuant to the procedures set forth in Section 6 and | ||||||
23 | impose on the
distributor or retailer a civil penalty in an | ||||||
24 | amount not to exceed the greater of 500% of
the
retail | ||||||
25 | value of the cigarettes involved or $5,000.
| ||||||
26 | (2) Cigarettes that are acquired, held, owned, |
| |||||||
| |||||||
1 | possessed, transported in,
imported into, or sold or | ||||||
2 | distributed in this State in violation of this
Section | ||||||
3 | shall be deemed contraband under this Act and are subject | ||||||
4 | to seizure
and forfeiture as provided in this Act, and all | ||||||
5 | such cigarettes seized and
forfeited shall be destroyed. | ||||||
6 | Such cigarettes shall be deemed contraband
whether the | ||||||
7 | violation of this Section is knowing or otherwise.
| ||||||
8 | (d) Unfair trade practices. A violation of subsection (a) | ||||||
9 | or subsection
(b) of this Section shall constitute an unlawful | ||||||
10 | practice as provided in the
Consumer Fraud and Deceptive | ||||||
11 | Business Practices Act.
| ||||||
12 | (d-5) Criminal penalties. A person who violates subsection | ||||||
13 | (a) or subsection (b) of this Section shall be guilty of a | ||||||
14 | Class 4 felony. | ||||||
15 | (e) Unfair cigarette sales. For purposes of the Trademark | ||||||
16 | Registration and
Protection Act and the Counterfeit Trademark | ||||||
17 | Act, cigarettes imported or
reimported into the United States | ||||||
18 | for sale or distribution under any trade
name, trade dress, or | ||||||
19 | trademark that is the same as, or is confusingly similar
to, | ||||||
20 | any trade name, trade dress, or trademark used for cigarettes | ||||||
21 | manufactured
in the United States for sale or distribution in | ||||||
22 | the United States shall be
presumed to have been purchased | ||||||
23 | outside of the ordinary channels of trade.
| ||||||
24 | (f) General provisions.
| ||||||
25 | (1) This Section shall be enforced by the Department; | ||||||
26 | provided that, at
the request of the Director of Revenue or |
| |||||||
| |||||||
1 | the Director's duly authorized agent,
the State police and | ||||||
2 | all local police authorities shall enforce the provisions
| ||||||
3 | of this Section. The Attorney General has concurrent power | ||||||
4 | with the State's
Attorney of any county to enforce this | ||||||
5 | Section.
| ||||||
6 | (2) For the purpose of enforcing this Section, the | ||||||
7 | Director of Revenue and
any agency to which the Director | ||||||
8 | has delegated enforcement
responsibility pursuant to | ||||||
9 | subdivision (f)(1) may request information from any
State | ||||||
10 | or local agency and may share information with and request | ||||||
11 | information
from any federal agency and any agency of any | ||||||
12 | other state or any local agency
of any other state.
| ||||||
13 | (3) In addition to any other remedy provided by law, | ||||||
14 | including
enforcement as provided in subdivision (a)(1), | ||||||
15 | any person may bring an action
for appropriate injunctive | ||||||
16 | or other equitable relief for a violation of this
Section; | ||||||
17 | actual damages, if any, sustained by reason of the | ||||||
18 | violation; and, as
determined by the court, interest on the | ||||||
19 | damages from the date of the
complaint, taxable costs, and | ||||||
20 | reasonable attorney's fees. If the trier of fact
finds that | ||||||
21 | the violation is flagrant, it may increase recovery to an | ||||||
22 | amount not
in excess of 3 times the actual damages | ||||||
23 | sustained by reason of the violation.
| ||||||
24 | (g) Definitions. As used in this Section:
| ||||||
25 | "Importer" means that term as defined in 26 U.S.C. 5702(1).
| ||||||
26 | "Package" means that term as defined in 15 U.S.C. 1332(4).
|
| |||||||
| |||||||
1 | (h) Applicability.
| ||||||
2 | (1) This Section does not apply to:
| ||||||
3 | (A) cigarettes allowed to be imported or brought | ||||||
4 | into the United
States for personal use; and
| ||||||
5 | (B) cigarettes sold or intended to be sold as | ||||||
6 | duty-free merchandise
by a duty-free sales enterprise | ||||||
7 | in accordance with the provisions of 19
U.S.C. 1555(b) | ||||||
8 | and any implementing regulations; except that this | ||||||
9 | Section
shall apply to any such cigarettes that are | ||||||
10 | brought back into the customs
territory for resale | ||||||
11 | within the customs territory.
| ||||||
12 | (2) The penalties provided in this Section are in | ||||||
13 | addition to any other
penalties imposed under other | ||||||
14 | provision of law.
| ||||||
15 | (Source: P.A. 91-810, eff. 6-13-00.)
| ||||||
16 | (35 ILCS 130/4d new) | ||||||
17 | Sec. 4d. Retailer's License. | ||||||
18 | (a) Commencing January 1, 2010, no person may engage in | ||||||
19 | business as a retailer of cigarettes in this State without | ||||||
20 | first having obtained a retailer's license from the Department. | ||||||
21 | Application for a license shall be made to the Department in | ||||||
22 | form as furnished and prescribed by the Department. Each | ||||||
23 | applicant for a license under this Section shall furnish to the | ||||||
24 | Department on the form signed and verified by the applicant the | ||||||
25 | following information: |
| |||||||
| |||||||
1 | (1) the name and address of the applicant; | ||||||
2 | (2) the address of the location at which the applicant | ||||||
3 | proposes to engage in business as a retailer of cigarettes | ||||||
4 | in this State; and | ||||||
5 | (3) such other additional information as the | ||||||
6 | Department may lawfully require by its rules and | ||||||
7 | regulations. | ||||||
8 | (b) The annual license fee payable to the Department for | ||||||
9 | each retailer's license shall be $250. The fee will be placed | ||||||
10 | into the Tax Compliance and Administration Fund and used | ||||||
11 | towards the cost of retail inspections. Each applicant for a | ||||||
12 | license shall pay that fee to the Department at the time of | ||||||
13 | submitting the application for a license to the Department. | ||||||
14 | (c) The Department may, in its discretion, require an | ||||||
15 | applicant who is required to procure a retailer's license to | ||||||
16 | file with the application a joint and several bond. If | ||||||
17 | required, such bond shall be executed to the Department of | ||||||
18 | Revenue, with good and sufficient surety or sureties residing | ||||||
19 | or licensed to do business within the State of Illinois, in an | ||||||
20 | amount of not less than $2,500, conditioned upon the true and | ||||||
21 | faithful compliance by the licensee with all of the provisions | ||||||
22 | of this Act. If required, such bond, or a reissue thereof, or a | ||||||
23 | substitute therefor, shall be kept in effect during the entire | ||||||
24 | period covered by the license. A separate application for | ||||||
25 | license shall be made, a separate annual license fee paid, and, | ||||||
26 | if required, a separate bond filed, for each place of business |
| |||||||
| |||||||
1 | at which a person who is required to procure a retailer's | ||||||
2 | license under this Section proposes to engage in business as a | ||||||
3 | retailer in Illinois under this Act. | ||||||
4 | The following are ineligible to receive a retailer's | ||||||
5 | license under this Act: | ||||||
6 | (1) a person who is not of good character and | ||||||
7 | reputation in the community in which he resides; | ||||||
8 | (2) a person who has been convicted of a felony under | ||||||
9 | any federal or State law, if the Department, after | ||||||
10 | investigation and a hearing, if requested by the applicant, | ||||||
11 | determines that the person has not been sufficiently | ||||||
12 | rehabilitated to warrant the public trust; | ||||||
13 | (3) a corporation, if any officer, manager, or director | ||||||
14 | thereof, or any stockholder or stockholders owning in the | ||||||
15 | aggregate more than 5% of the stock of the corporation, | ||||||
16 | would not be eligible to receive a license under this Act | ||||||
17 | for any reason; | ||||||
18 | (4) a person who possesses a distributor's license | ||||||
19 | under Section 4 of this Act or a distributor's license | ||||||
20 | under Section 4b of this Act. | ||||||
21 | (d) The Department, upon receipt of an application, license | ||||||
22 | fee, and bond in proper form from a person who is eligible to | ||||||
23 | receive a retailer's license under this Act, shall issue to the | ||||||
24 | applicant a license in form as prescribed by the Department, | ||||||
25 | which license shall permit the applicant to engage in business | ||||||
26 | as a retailer under this Act at the place shown in the |
| |||||||
| |||||||
1 | application. All licenses issued by the Department under this | ||||||
2 | Section shall be valid for not to exceed one year after | ||||||
3 | issuance unless sooner revoked, canceled or suspended as | ||||||
4 | provided in this Act. No license issued under this Section is | ||||||
5 | transferable or assignable. The license shall be conspicuously | ||||||
6 | displayed in the place of business conducted by the licensee in | ||||||
7 | Illinois under the license. The Department shall not issue a | ||||||
8 | license to a retailer unless the retailer is also validly | ||||||
9 | registered under the Retailers' Occupation Tax Act. A person | ||||||
10 | who obtains a license as a retailer and then ceases to do | ||||||
11 | business as specified in the license, or who does not commence | ||||||
12 | business, or who obtains a distributor's license, or whose | ||||||
13 | license is suspended or revoked, shall immediately surrender | ||||||
14 | the license to the Department. | ||||||
15 | (e) Any person aggrieved by any decision of the Department | ||||||
16 | under this subsection may, within 20 days after notice of the | ||||||
17 | decision, protest and request a hearing. Upon receiving a | ||||||
18 | request for a hearing, the Department shall give notice to the | ||||||
19 | person requesting the hearing of the time and place fixed for | ||||||
20 | the hearing and shall hold a hearing in conformity with the | ||||||
21 | provisions of this Act and then issue its final administrative | ||||||
22 | decision in the matter to that person. In the absence of a | ||||||
23 | protest and request for a hearing within 20 days, the | ||||||
24 | Department's decision shall become final without any further | ||||||
25 | determination being made or notice given. |
| |||||||
| |||||||
1 | (35 ILCS 130/4e new) | ||||||
2 | Sec. 4e. Purchases of Cigarettes by Licensed Retailers. A | ||||||
3 | person who possesses a retailer's license under Section 4d of | ||||||
4 | this Act shall obtain cigarettes for sale only from a licensed | ||||||
5 | distributor.
| ||||||
6 | (35 ILCS 130/6) (from Ch. 120, par. 453.6)
| ||||||
7 | Sec. 6. Revocation, cancellation, or suspension of | ||||||
8 | license. | ||||||
9 | (a) The Department may, after notice and hearing as | ||||||
10 | provided for by this
Act, revoke, cancel or suspend the license | ||||||
11 | of any distributor or retailer for the
violation of any | ||||||
12 | provision of this Act, or for noncompliance with any
provision | ||||||
13 | herein contained, or for any noncompliance with any lawful rule
| ||||||
14 | or regulation promulgated by the Department under Section 8 of | ||||||
15 | this Act or under the Department of Revenue Law , or
because the | ||||||
16 | licensee is determined to be ineligible for a distributor's
| ||||||
17 | license for any one or more of the reasons provided for in | ||||||
18 | Section 4 of
this Act , or because the licensee has been | ||||||
19 | determined to be ineligible for a retailer's license for any | ||||||
20 | one or more of the reasons provided for in Section 4d of this | ||||||
21 | Act . However, no such license shall be revoked, cancelled or
| ||||||
22 | suspended, except after a hearing by the Department with notice | ||||||
23 | to the
distributor or retailer , as aforesaid, and affording | ||||||
24 | such distributor or retailer a reasonable
opportunity to appear | ||||||
25 | and defend, and any distributor or retailer aggrieved by any
|
| |||||||
| |||||||
1 | decision of the Department with respect thereto may have the | ||||||
2 | determination
of the Department judicially reviewed, as herein | ||||||
3 | provided.
| ||||||
4 | (a-5) The Department may revoke, cancel, or suspend the | ||||||
5 | license of any
distributor for a violation of the Tobacco | ||||||
6 | Product Manufacturers' Escrow
Enforcement Act as provided in | ||||||
7 | Section 20 of that Act.
| ||||||
8 | (a-10) The Department shall suspend for 7 days the license | ||||||
9 | of a
retailer for a first violation of the Sale of Tobacco to | ||||||
10 | Minors Act, as provided in Section 3 of that Act. | ||||||
11 | The Department shall suspend for 30 days the license of a
| ||||||
12 | retailer for a second violation of the Sale of Tobacco to | ||||||
13 | Minors Act, as provided in Section 3 of that Act. | ||||||
14 | The Department shall revoke the license of a retailer for a | ||||||
15 | third or subsequent violation of the Sale of Tobacco to Minors | ||||||
16 | Act, as provided in Section 3 of that Act. | ||||||
17 | (b) Any distributor or retailer aggrieved by any decision | ||||||
18 | of the Department under this
Section
may, within 20 days after | ||||||
19 | notice of the decision, protest and request a
hearing. Upon | ||||||
20 | receiving a request for a hearing, the Department shall give
| ||||||
21 | notice in writing to the distributor or retailer requesting the | ||||||
22 | hearing that contains a
statement of the charges preferred | ||||||
23 | against the distributor or retailer and that states the
time | ||||||
24 | and place fixed for the hearing. The Department shall hold the | ||||||
25 | hearing in
conformity with the provisions of this Act and then | ||||||
26 | issue its final
administrative decision in the matter to the |
| |||||||
| |||||||
1 | distributor or retailer . In the absence of a
protest and | ||||||
2 | request for a hearing within 20 days, the Department's decision
| ||||||
3 | shall become final without any further determination being made | ||||||
4 | or notice
given.
| ||||||
5 | (c) No license so revoked, as aforesaid, shall be reissued | ||||||
6 | to any such
distributor or retailer within a period of 6 months | ||||||
7 | after the date of the final
determination of such revocation. | ||||||
8 | No such license shall be reissued at all
so long as the person | ||||||
9 | who would receive a distributor's the license is ineligible to
| ||||||
10 | receive a distributor's license under this Act for any one or | ||||||
11 | more of the
reasons provided for in Section 4 of this Act , or | ||||||
12 | so long as the person who would receive a retailer's license is | ||||||
13 | ineligible to receive a retailer's license under this Act for | ||||||
14 | any one or more of the reasons provided for in Section 4d of | ||||||
15 | this Act .
| ||||||
16 | (d) The revocation of a retailer's license under this Act | ||||||
17 | may be grounds for the revocation of both (i) any licenses | ||||||
18 | issued to the retailer under the Liquor Control Act of 1934 and | ||||||
19 | (ii) any licenses issued to the retailer under the Illinois | ||||||
20 | Lottery Law. The Department shall notify the Liquor Control | ||||||
21 | Commission and the Department of the Lottery when a retailer's | ||||||
22 | license has been revoked under this Act. | ||||||
23 | (e) The Department upon complaint filed in the circuit
| ||||||
24 | court may by injunction
restrain any person who fails, or | ||||||
25 | refuses, to comply with any of the
provisions of this Act from | ||||||
26 | acting as a distributor of cigarettes in this
State.
|
| |||||||
| |||||||
1 | (Source: P.A. 91-901, eff. 1-1-01; 92-737, eff. 7-25-02.)
| ||||||
2 | (35 ILCS 130/7) (from Ch. 120, par. 453.7)
| ||||||
3 | Sec. 7.
The Department or any officer or employee of the | ||||||
4 | Department
designated, in writing, by the Director thereof, | ||||||
5 | shall at its or his or
her own instance, or on the written | ||||||
6 | request of any distributor , retailer, or other interested
party | ||||||
7 | to the proceeding, issue subpoenas requiring the attendance of | ||||||
8 | and
the giving of testimony by witnesses, and subpoenas duces | ||||||
9 | tecum requiring
the production of books, papers, records or | ||||||
10 | memoranda. All subpoenas and
subpoenas duces tecum issued under | ||||||
11 | the terms of this Act may be served by
any person of full age. | ||||||
12 | The fees of witnesses for attendance and travel
shall be the | ||||||
13 | same as the fees of witnesses before the circuit court of this
| ||||||
14 | State; such fees to be paid when the witness is excused from | ||||||
15 | further
attendance. When the witness is subpoenaed at the | ||||||
16 | instance of the
Department or any officer or employee thereof, | ||||||
17 | such fees shall be paid in
the same manner as other expenses of | ||||||
18 | the Department, and when the witness
is subpoenaed at the | ||||||
19 | instance of any other party to any such proceeding,
the cost of | ||||||
20 | service of the subpoena or subpoena duces tecum and the fee of
| ||||||
21 | the witness shall be borne by the party at whose instance the | ||||||
22 | witness is
summoned. In such case the Department, in its | ||||||
23 | discretion, may require a
deposit to cover the cost of such | ||||||
24 | service and witness fees. A subpoena or
subpoena duces tecum so | ||||||
25 | issued shall be served in the same manner as a subpoena
or |
| |||||||
| |||||||
1 | subpoena duces tecum issued out of a court.
| ||||||
2 | Any circuit court of this State, upon the
application of | ||||||
3 | the Department or any officer or employee thereof, or upon
the | ||||||
4 | application of any other party to the proceeding, may, in its
| ||||||
5 | discretion, compel the attendance of witnesses, the production | ||||||
6 | of books,
papers, records or memoranda and the giving of | ||||||
7 | testimony before the
Department or any officer or employee | ||||||
8 | thereof conducting an investigation
or holding a hearing | ||||||
9 | authorized by this Act, by an attachment for contempt,
or | ||||||
10 | otherwise, in the same manner as production of evidence may be | ||||||
11 | compelled
before the court.
| ||||||
12 | The Department or any officer or employee thereof, or any | ||||||
13 | other party in
an investigation or hearing before the | ||||||
14 | Department, may cause the
depositions of witnesses within the | ||||||
15 | State to be taken in the manner
prescribed by law for like | ||||||
16 | depositions, or depositions for discovery in
civil actions in | ||||||
17 | courts of this State, and to that end compel the
attendance of | ||||||
18 | witnesses and the production of books, papers, records or
| ||||||
19 | memoranda, in the same manner hereinbefore provided.
| ||||||
20 | (Source: P.A. 83-334.)
| ||||||
21 | (35 ILCS 130/8) (from Ch. 120, par. 453.8)
| ||||||
22 | Sec. 8.
The Department may make, promulgate and enforce | ||||||
23 | such
reasonable rules and regulations relating to the | ||||||
24 | administration and
enforcement of this Act as may be deemed | ||||||
25 | expedient.
|
| |||||||
| |||||||
1 | Whenever notice is required by this Act, such notice may be | ||||||
2 | given by
United States certified or registered mail, addressed | ||||||
3 | to the person concerned at his
last known address, and proof of | ||||||
4 | such mailing shall be sufficient for the
purposes of this Act. | ||||||
5 | Notice of any hearing provided for by this Act shall
be so | ||||||
6 | given not less than 7 days prior to the day fixed for the | ||||||
7 | hearing.
| ||||||
8 | Hearings provided for in this Act shall be held:
| ||||||
9 | (1) In Cook County, if the taxpayer's principal place of | ||||||
10 | business is in
that county;
| ||||||
11 | (2) At the Department's office nearest the taxpayer's | ||||||
12 | principal place of
business, if the taxpayer's principal place | ||||||
13 | of business is in Illinois but
outside Cook County;
| ||||||
14 | (3) In Sangamon County, if the taxpayer's principal place | ||||||
15 | of business is
outside Illinois.
| ||||||
16 | The Circuit Court of the County wherein the hearing is held | ||||||
17 | has
power to review all final administrative decisions of the | ||||||
18 | Department in
administering this Act. The provisions of the | ||||||
19 | Administrative Review Law,
and all amendments and
| ||||||
20 | modifications thereof, and the rules adopted pursuant thereto, | ||||||
21 | shall
apply to and govern all proceedings for the judicial | ||||||
22 | review of final
administrative decisions of the Department | ||||||
23 | under this Act. The term
"administrative decision" is defined | ||||||
24 | as in Section 3-101 of the Code of Civil Procedure.
| ||||||
25 | Service upon the Director of Revenue or Assistant Director | ||||||
26 | of Revenue
of summons issued in any action to review a final
|
| |||||||
| |||||||
1 | administrative decision shall be service upon the Department. | ||||||
2 | The
Department shall certify the record of its proceedings if | ||||||
3 | the distributor or retailer
pays to it the sum of 75ยข per page | ||||||
4 | of testimony taken before the Department
and 25ยข per page of | ||||||
5 | all other matters contained in such record, except that
these | ||||||
6 | charges may be waived where the Department is satisfied that | ||||||
7 | the aggrieved
party is a poor person who cannot afford to pay | ||||||
8 | such charges.
Before the delivery of such record to the person | ||||||
9 | applying for it, payment
of these charges must be made, and if
| ||||||
10 | the record is not paid for within 30 days after notice that | ||||||
11 | such record
is available, the
complaint may be dismissed by the | ||||||
12 | court upon motion of the Department.
| ||||||
13 | No stay order shall be entered by the Circuit Court unless | ||||||
14 | the
distributor or retailer files with the court a bond in an | ||||||
15 | amount fixed and approved by
the court, to indemnify the State | ||||||
16 | against all loss and injury which may be
sustained by it on | ||||||
17 | account of the review proceedings and to secure all
costs which | ||||||
18 | may be occasioned by such proceedings.
| ||||||
19 | Whenever any proceeding provided by this Act is begun | ||||||
20 | before the
Department, either by the Department or by a person | ||||||
21 | subject to this Act,
and such person thereafter dies or becomes | ||||||
22 | a person under legal disability
before such
proceeding is | ||||||
23 | concluded, the legal representative of the deceased person
or | ||||||
24 | of the person under legal disability shall notify
the | ||||||
25 | Department of such death or legal disability.
Such legal | ||||||
26 | representative, as such, shall then be substituted
by the |
| |||||||
| |||||||
1 | Department for such person. If the legal representative fails | ||||||
2 | to
notify the Department of his or her appointment as such | ||||||
3 | legal representative, the
Department may, upon its own motion, | ||||||
4 | substitute such legal representative
in the proceeding pending | ||||||
5 | before the Department for the person who died or
became a | ||||||
6 | person under legal disability.
| ||||||
7 | (Source: P.A. 83-706.)
| ||||||
8 | (35 ILCS 130/10) (from Ch. 120, par. 453.10)
| ||||||
9 | Sec. 10.
The Department, or any officer or employee | ||||||
10 | designated in writing
by the Director thereof, for the purpose | ||||||
11 | of administering and enforcing the
provisions of this Act, may | ||||||
12 | hold investigations and hearings concerning
any matters | ||||||
13 | covered by this Act, and may examine books, papers, records or
| ||||||
14 | memoranda bearing upon the sale or other disposition of | ||||||
15 | cigarettes by such
distributor or retailer , and may issue | ||||||
16 | subpoenas requiring the attendance of such
distributor or | ||||||
17 | retailer , or any officer or employee of such distributor or | ||||||
18 | retailer , or any person
having knowledge of the facts, and may | ||||||
19 | take testimony and require proof,
and may issue subpoenas duces | ||||||
20 | tecum to compel the production of relevant
books, papers, | ||||||
21 | records and memoranda, for the information of the
Department.
| ||||||
22 | In the conduct of any investigation or hearing provided for | ||||||
23 | by this Act,
neither the Department, nor any officer or | ||||||
24 | employee thereof, shall be bound
by the technical rules of | ||||||
25 | evidence, and no informality in the proceedings
nor in the |
| |||||||
| |||||||
1 | manner of taking testimony shall invalidate any rule, order,
| ||||||
2 | decision or regulation made, approved or confirmed by the | ||||||
3 | Department.
| ||||||
4 | The Director of Revenue, or any duly authorized officer or | ||||||
5 | employee of
the Department, shall have the power to administer | ||||||
6 | oaths to such persons
required by this Act to give testimony | ||||||
7 | before the said Department.
| ||||||
8 | The books, papers, records and memoranda of the Department, | ||||||
9 | or parts
thereof, may be proved in any hearing, investigation | ||||||
10 | or legal proceeding by
a reproduced copy thereof under the | ||||||
11 | certificate of the Director of Revenue.
Such reproduced copy | ||||||
12 | shall, without further proof, be admitted into
evidence before | ||||||
13 | the Department or in any legal proceeding.
| ||||||
14 | (Source: Laws 1965, p. 192.)
| ||||||
15 | (35 ILCS 130/11) (from Ch. 120, par. 453.11)
| ||||||
16 | Sec. 11.
Every distributor and every retailer of | ||||||
17 | cigarettes, who is required to procure a
license under this | ||||||
18 | Act, shall keep within Illinois, at his licensed
address, | ||||||
19 | complete and accurate records of cigarettes held, purchased,
| ||||||
20 | manufactured, brought in or caused to be brought in from | ||||||
21 | without the State,
and sold, or otherwise disposed of, and | ||||||
22 | shall preserve and keep within
Illinois at his licensed address | ||||||
23 | all invoices, bills of lading, sales
records, copies of bills | ||||||
24 | of sale, inventory at the close of each period for
which a | ||||||
25 | return is required of all cigarettes on hand and of all |
| |||||||
| |||||||
1 | cigarette
revenue stamps, both affixed and unaffixed, and other | ||||||
2 | pertinent papers and
documents relating to the manufacture, | ||||||
3 | purchase, sale or disposition of
cigarettes. All books and | ||||||
4 | records and other papers and documents that are
required by | ||||||
5 | this Act to be kept shall be kept in the English language, and
| ||||||
6 | shall, at all times during the usual business hours of the day, | ||||||
7 | be subject
to inspection by the Department or its duly | ||||||
8 | authorized agents and employees.
The Department may adopt rules | ||||||
9 | that establish requirements, including record
forms and | ||||||
10 | formats, for records required to be kept and maintained by | ||||||
11 | taxpayers.
For purposes of this Section, "records" means all | ||||||
12 | data maintained by the
taxpayer, including data on paper, | ||||||
13 | microfilm, microfiche or any type of
machine-sensible data | ||||||
14 | compilation. Those books, records, papers and documents
shall | ||||||
15 | be preserved for a period of at least 3 years after the date of | ||||||
16 | the
documents, or the date of the entries appearing in the | ||||||
17 | records, unless the
Department, in writing, authorizes their | ||||||
18 | destruction or disposal at an earlier
date. At all times during | ||||||
19 | the usual business hours of the day any duly
authorized agent | ||||||
20 | or employee of the Department may enter any place of business
| ||||||
21 | of the distributor or retailer , without a search warrant, and | ||||||
22 | inspect the premises and the
stock or packages of cigarettes | ||||||
23 | and the vending devices therein contained, to
determine whether | ||||||
24 | any of the provisions of this Act are being violated. If such
| ||||||
25 | agent or employee is denied free access or is hindered or | ||||||
26 | interfered with in
making such examination as herein provided, |
| |||||||
| |||||||
1 | the license of the distributor or retailer at
such premises | ||||||
2 | shall be subject to revocation by the Department.
| ||||||
3 | (Source: P.A. 88-480.)
| ||||||
4 | (35 ILCS 130/18b) (from Ch. 120, par. 453.18b)
| ||||||
5 | Sec. 18b.
Any person licensed or required to be licensed as | ||||||
6 | a retailer under this Act possessing original packages of | ||||||
7 | unstamped packages of cigarettes is liable to pay to the | ||||||
8 | Department, for deposit into the Tax Compliance and | ||||||
9 | Administration Fund, a penalty for each such package of | ||||||
10 | cigarettes, unless reasonable cause for possessing said | ||||||
11 | unstamped packages of cigarettes can be established by the | ||||||
12 | person upon whom the penalty is imposed. The penalty shall be | ||||||
13 | $15 per package for possession of less than 101 packages and | ||||||
14 | $25 for possession of each package in excess of 100 packages. | ||||||
15 | This penalty is in addition to the taxes imposed by this Act. | ||||||
16 | Such penalty may be recovered by the Department in a civil | ||||||
17 | action. Reasonable cause shall be determined in each situation | ||||||
18 | in accordance with rules adopted by the Department. The | ||||||
19 | provisions of the Uniform Penalty and Interest Act (35 ILCS | ||||||
20 | 735/) do not apply to this Section. With the exception of | ||||||
21 | licensed distributors, anyone possessing
cigarettes contained | ||||||
22 | in original packages which are not tax stamped as
required by | ||||||
23 | this Act, or which are improperly tax stamped, shall be liable
| ||||||
24 | to pay, to the Department for deposit in the State Treasury, a | ||||||
25 | penalty of
$15 for each such package of cigarettes in excess of |
| |||||||
| |||||||
1 | 100 packages . Such
penalty may be recovered by the Department | ||||||
2 | in a civil action.
| ||||||
3 | (Source: P.A. 83-1428.)
| ||||||
4 | (35 ILCS 130/22) (from Ch. 120, par. 453.22)
| ||||||
5 | Sec. 22.
Any person who (a) falsely or fraudulently makes, | ||||||
6 | forges, alters
or counterfeits any stamp provided for herein, | ||||||
7 | (b) causes or procures to be
falsely or fraudulently made, | ||||||
8 | forged, altered or counterfeited any such
stamp, (c) knowingly | ||||||
9 | and wilfully utters, publishes, passes or tenders as
genuine | ||||||
10 | any such false, altered, forged or counterfeited stamp, (d) | ||||||
11 | falsely
or fraudulently makes, forges, alters or counterfeits | ||||||
12 | any tax imprint on an
original package of cigarettes inside a | ||||||
13 | sealed transparent wrapper, (e)
causes or procures falsely or | ||||||
14 | fraudulently to be made, forged, altered or
counterfeited any | ||||||
15 | such tax imprint or (f) knowingly and wilfully utters,
| ||||||
16 | publishes, passes or tenders as genuine any such false, | ||||||
17 | altered, forged or
counterfeited tax imprint, for the purpose | ||||||
18 | of evading the tax imposed by
this Act shall be guilty of a | ||||||
19 | Class 4 2 felony.
| ||||||
20 | (Source: P.A. 83-1428.)
| ||||||
21 | (35 ILCS 130/23) (from Ch. 120, par. 453.23)
| ||||||
22 | Sec. 23.
Every distributor , retailer, or other person who | ||||||
23 | shall knowingly and wilfully
sell or offer for sale any | ||||||
24 | original package, as defined in this Act,
having affixed |
| |||||||
| |||||||
1 | thereto any fraudulent, spurious, imitation or counterfeit
| ||||||
2 | stamp, or stamp which has been previously affixed, or affixes a | ||||||
3 | stamp which
has previously been affixed to an original package, | ||||||
4 | or who shall knowingly
and wilfully sell or offer for sale any | ||||||
5 | original package, as defined in
this Act, having imprinted | ||||||
6 | thereon underneath the sealed transparent
wrapper thereof any | ||||||
7 | fraudulent, spurious, imitation or counterfeit tax
imprint, | ||||||
8 | shall be deemed guilty of a Class 4 2 felony.
| ||||||
9 | (Source: P.A. 83-1428.)
| ||||||
10 | (35 ILCS 130/24) (from Ch. 120, par. 453.24)
| ||||||
11 | Sec. 24. Punishment for sale or possession of unstamped | ||||||
12 | packages.
| ||||||
13 | (a) Any person licensed or required to be licensed as a | ||||||
14 | retailer under this Act, other than a person licensed as a | ||||||
15 | distributor or a transporter, as defined in Section 9c of this | ||||||
16 | Act, who has in his possession, offers for sale, or sells 100 | ||||||
17 | or fewer original packages of unstamped packages of cigarettes, | ||||||
18 | shall be guilty of a Class A misdemeanor. | ||||||
19 | (b) Any person licensed or required to be licensed as a | ||||||
20 | retailer under this Act, other than a person licensed as a | ||||||
21 | distributor or a transporter, as defined in Section 9c of this | ||||||
22 | Act, who has in his possession, offers for sale or sells more | ||||||
23 | than 100 but fewer than 1001 original packages of unstamped | ||||||
24 | packages of cigarettes, shall be guilty of a Class 4 felony. | ||||||
25 | (c) Any person licensed or required to be licensed as a |
| |||||||
| |||||||
1 | retailer under this Act, other than a person licensed as a | ||||||
2 | distributor or a transporter, as defined in Section 9c of this | ||||||
3 | Act, who has in his possession, offers for sale or sells more | ||||||
4 | than 1000 original packages of unstamped packages of | ||||||
5 | cigarettes, shall be guilty of a Class 3 felony. | ||||||
6 | (d) If a retailer possesses more than 100 original packages | ||||||
7 | of unstamped packages of cigarettes, the prima facie | ||||||
8 | presumption shall arise that the retailer was offering the | ||||||
9 | original packages of unstamped packages of cigarettes for sale. | ||||||
10 | If more than more than 100 original packages of unstamped | ||||||
11 | packages of cigarettes are found at a location, the prima facie | ||||||
12 | presumption shall arise that the retailer is in possession of | ||||||
13 | the original packages of unstamped packages of cigarettes. | ||||||
14 | (e) Any person licensed as a distributor or transporter, as | ||||||
15 | defined in Section 9c of this Act, who sells 100 or fewer | ||||||
16 | original packages of an unstamped package of cigarettes, except | ||||||
17 | when the sale is made under such circumstances that the tax | ||||||
18 | imposed by this Act may not legally be levied because of the | ||||||
19 | Constitution or laws of the United States, shall be guilty of a | ||||||
20 | Class A misdemeanor. | ||||||
21 | (f) Any person licensed as a distributor or transporter, as | ||||||
22 | defined in Section 9c of this Act, who sells more than 100 | ||||||
23 | original packages of an unstamped package of cigarettes, except | ||||||
24 | when the sale is made under such circumstances that the tax | ||||||
25 | imposed by this Act may not legally be levied because of the | ||||||
26 | Constitution or laws of the United States, shall be guilty of a |
| |||||||
| |||||||
1 | Class 4 felony. | ||||||
2 | (a) Any person other than a licensed distributor who sells,
| ||||||
3 | offers for sale, or has in his possession with intent to sell | ||||||
4 | or offer
for sale, more than 100 original packages, not tax
| ||||||
5 | stamped or tax imprinted
underneath the sealed transparent | ||||||
6 | wrapper of such original package in
accordance with this Act, | ||||||
7 | shall be guilty of a Class 4 felony.
| ||||||
8 | (a-5) Any person other than a licensed distributor who | ||||||
9 | sells, offers for
sale, or has in his possession with intent to | ||||||
10 | sell or offer for sale, 100 or
fewer original packages, not tax | ||||||
11 | stamped or tax imprinted underneath the sealed
transparent | ||||||
12 | wrapper of the original package in accordance with this Act,
is | ||||||
13 | guilty of a Class A misdemeanor for the first offense and a | ||||||
14 | Class 4 felony
for each subsequent offense.
| ||||||
15 | (b) Any distributor who sells an original package of | ||||||
16 | cigarettes, not
tax stamped or tax imprinted underneath the | ||||||
17 | sealed transparent wrapper
of such original package in | ||||||
18 | accordance with this Act, except when the
sale is made under | ||||||
19 | such circumstances that the tax imposed by this Act
may not | ||||||
20 | legally be levied because of the Constitution or laws of the
| ||||||
21 | United States, shall be guilty of a Class 3 felony.
| ||||||
22 | (Source: P.A. 92-322, eff. 1-1-02.)
| ||||||
23 | (35 ILCS 130/26a new)
| ||||||
24 | Sec. 26a. Operation without retail license. Any person who | ||||||
25 | operates as a retailer of original packages of cigarettes as |
| |||||||
| |||||||
1 | defined by this Act without having a license as required by | ||||||
2 | this Act shall be guilty of a Class A misdemeanor. Each day | ||||||
3 | such person operates as a retailer without a license
| ||||||
4 | constitutes a separate offense.
| ||||||
5 | (35 ILCS 130/18c rep.)
| ||||||
6 | Section 915. The Cigarette Tax Act is amended by repealing | ||||||
7 | Section 18c. | ||||||
8 | Section 920. The Cigarette Use Tax Act is amended by | ||||||
9 | changing Sections 1, 3-10, 12, 25b, and 30 as follows:
| ||||||
10 | (35 ILCS 135/1) (from Ch. 120, par. 453.31)
| ||||||
11 | Sec. 1. For the purpose of this Act, unless otherwise | ||||||
12 | required by the
context:
| ||||||
13 | "Use" means the exercise by any person of any right or | ||||||
14 | power over
cigarettes incident to the ownership or possession | ||||||
15 | thereof, other than the
making of a sale thereof in the course | ||||||
16 | of engaging in a business of selling
cigarettes and shall | ||||||
17 | include the keeping or retention of cigarettes for use , except | ||||||
18 | that "use" shall not include the use of cigarettes by a | ||||||
19 | not-for-profit research institution conducting tests | ||||||
20 | concerning the health effects of tobacco products, provided the | ||||||
21 | cigarettes are not offered for resale .
| ||||||
22 | "Cigarette" means any roll for smoking made wholly or in | ||||||
23 | part of tobacco
irrespective of size or shape and whether or |
| |||||||
| |||||||
1 | not such tobacco is flavored,
adulterated or mixed with any | ||||||
2 | other ingredient, and the wrapper or cover of
which is made of | ||||||
3 | paper or any other substance or material except tobacco.
| ||||||
4 | "Person" means any natural individual, firm, partnership, | ||||||
5 | association,
joint stock company, joint adventure, public or | ||||||
6 | private corporation,
however formed, limited liability | ||||||
7 | company, or a receiver, executor,
administrator, trustee, | ||||||
8 | guardian or other representative appointed by order of
any | ||||||
9 | court.
| ||||||
10 | "Department" means the Department of Revenue.
| ||||||
11 | "Sale" means any transfer, exchange or barter in any manner | ||||||
12 | or by any
means whatsoever for a consideration, and includes | ||||||
13 | and means all sales made
by any person.
| ||||||
14 | "Original Package" means the individual packet, box or | ||||||
15 | other container
whatsoever used to contain and to convey | ||||||
16 | cigarettes to the consumer upon which a tax stamp or other | ||||||
17 | indicia of tax payment is or should be affixed .
| ||||||
18 | "Distributor" means any and each of the following:
| ||||||
19 | a. Any person engaged in the business of selling | ||||||
20 | cigarettes in this
State who brings or causes to be brought | ||||||
21 | into this State from without this
State any original | ||||||
22 | packages of cigarettes, on which original packages there
is | ||||||
23 | no authorized evidence underneath a sealed transparent | ||||||
24 | wrapper showing
that the tax liability imposed by this Act | ||||||
25 | has been paid or assumed by the
out-of-State seller of such | ||||||
26 | cigarettes, for sale in the course of such
business.
|
| |||||||
| |||||||
1 | b. Any person who makes, manufactures or fabricates | ||||||
2 | cigarettes in this
State for sale, except a person who | ||||||
3 | makes, manufactures or fabricates
cigarettes for sale to | ||||||
4 | residents incarcerated in penal institutions or resident
| ||||||
5 | patients or a State-operated mental health facility.
| ||||||
6 | c. Any person who makes, manufactures or fabricates | ||||||
7 | cigarettes outside
this State, which cigarettes are placed | ||||||
8 | in original packages contained in
sealed transparent | ||||||
9 | wrappers, for delivery or shipment into this State, and
who | ||||||
10 | elects to qualify and is accepted by the Department as a | ||||||
11 | distributor
under Section 7 of this Act.
| ||||||
12 | "Distributor" does not include any person with respect to a | ||||||
13 | sale of cigarettes to a purchaser for use or consumption, and | ||||||
14 | not for resale. | ||||||
15 | "Distributor" does not include any person who transfers | ||||||
16 | cigarettes to a not-for-profit
research institution that | ||||||
17 | conducts tests concerning the
health effects of tobacco | ||||||
18 | products and who does not offer
the cigarettes for resale.
| ||||||
19 | "Distributor maintaining a place of business in this | ||||||
20 | State", or any like
term, means any distributor having or | ||||||
21 | maintaining within this State,
directly or by a subsidiary, an | ||||||
22 | office, distribution house, sales house,
warehouse or other | ||||||
23 | place of business, or any agent operating within this
State | ||||||
24 | under the authority of the distributor or its subsidiary,
| ||||||
25 | irrespective of whether such place of business or agent is | ||||||
26 | located here
permanently or temporarily, or whether such |
| |||||||
| |||||||
1 | distributor or subsidiary is
licensed to transact business | ||||||
2 | within this State.
| ||||||
3 | "Business" means any trade, occupation, activity or | ||||||
4 | enterprise engaged
in or conducted in this State for the | ||||||
5 | purpose of selling cigarettes.
| ||||||
6 | "Prior Continuous Compliance Taxpayer" means any person | ||||||
7 | who is licensed
under this Act and who, having been a licensee | ||||||
8 | for a continuous period of 5
years, is determined by the | ||||||
9 | Department not to have been either delinquent
or deficient in | ||||||
10 | the payment of tax liability during that period or
otherwise in | ||||||
11 | violation of this Act. Also, any taxpayer who has, as
verified | ||||||
12 | by the Department, continuously complied with the
condition of | ||||||
13 | his bond or other security under provisions of this Act of a
| ||||||
14 | period of 5 consecutive years shall be considered to be a | ||||||
15 | "prior
continuous compliance taxpayer". In calculating the | ||||||
16 | consecutive period of
time described herein for qualification | ||||||
17 | as a "prior continuous compliance
taxpayer", a consecutive | ||||||
18 | period of time of qualifying compliance
immediately prior to | ||||||
19 | the effective date of this amendatory Act of 1987 shall be
| ||||||
20 | credited to any licensee who became licensed on or before the | ||||||
21 | effective date
of this amendatory Act of 1987.
| ||||||
22 | "Unstamped package of cigarettes" means a package of | ||||||
23 | cigarettes that does not bear a tax stamp as required by this | ||||||
24 | Act, including a package of cigarettes that bears a tax
stamp | ||||||
25 | of another state or taxing jurisdiction, a package of | ||||||
26 | cigarettes that bears a counterfeit tax stamp, and a stamped or |
| |||||||
| |||||||
1 | unstamped package of cigarettes that is marked "Not for sale in | ||||||
2 | the United States". | ||||||
3 | (Source: P.A. 95-462, eff. 8-27-07.)
| ||||||
4 | (35 ILCS 135/3-10)
| ||||||
5 | Sec. 3-10. Cigarette enforcement.
| ||||||
6 | (a) Prohibitions. It is unlawful for any person:
| ||||||
7 | (1) to sell or distribute in this State; to acquire, | ||||||
8 | hold, own, possess,
or
transport, for sale or distribution | ||||||
9 | in this State; or to import, or cause to be
imported into | ||||||
10 | this State for sale or distribution in this State:
| ||||||
11 | (A) any cigarettes the package of which:
| ||||||
12 | (i) bears any statement, label, stamp, | ||||||
13 | sticker, or notice
indicating that the | ||||||
14 | manufacturer did not intend the cigarettes to be
| ||||||
15 | sold, distributed, or used in the United States, | ||||||
16 | including but not
limited to labels stating "For | ||||||
17 | Export Only", "U.S. Tax Exempt",
"For Use Outside | ||||||
18 | U.S.", or similar wording; or
| ||||||
19 | (ii) does not comply with:
| ||||||
20 | (aa) all requirements imposed by or | ||||||
21 | pursuant to
federal law regarding warnings and | ||||||
22 | other information on
packages of cigarettes | ||||||
23 | manufactured, packaged, or imported
for sale, | ||||||
24 | distribution, or use in the United States, | ||||||
25 | including
but not limited to the precise |
| |||||||
| |||||||
1 | warning labels specified in the
federal | ||||||
2 | Cigarette Labeling and Advertising Act, 15 | ||||||
3 | U.S.C.
1333; and
| ||||||
4 | (bb) all federal trademark and copyright | ||||||
5 | laws;
| ||||||
6 | (B) any cigarettes imported into the United States | ||||||
7 | in violation of
26 U.S.C. 5754 or any other federal | ||||||
8 | law, or implementing federal
regulations;
| ||||||
9 | (C) any cigarettes that such person otherwise | ||||||
10 | knows or has reason
to know the manufacturer did not | ||||||
11 | intend to be sold, distributed, or used in
the United | ||||||
12 | States; or
| ||||||
13 | (D) any cigarettes for which there has not been | ||||||
14 | submitted to the
Secretary of the U.S. Department of | ||||||
15 | Health and Human Services the list or
lists of the | ||||||
16 | ingredients added to tobacco in the manufacture of the
| ||||||
17 | cigarettes required by the federal Cigarette Labeling | ||||||
18 | and Advertising Act,
15 U.S.C. 1335a;
| ||||||
19 | (2) to alter the package of any cigarettes, prior to | ||||||
20 | sale or distribution
to
the
ultimate consumer, so as to | ||||||
21 | remove, conceal, or obscure:
| ||||||
22 | (A) any statement, label, stamp, sticker, or | ||||||
23 | notice described in
subdivision (a)(1)(A)(i) of this | ||||||
24 | Section;
| ||||||
25 | (B) any health warning that is not specified in, or | ||||||
26 | does not conform
with the requirements of, the federal |
| |||||||
| |||||||
1 | Cigarette Labeling and Advertising
Act, 15 U.S.C. | ||||||
2 | 1333; or
| ||||||
3 | (3) to affix any stamp required pursuant to this Act to | ||||||
4 | the package of any
cigarettes described in subdivision | ||||||
5 | (a)(1) of this Section or altered in
violation of
| ||||||
6 | subdivision (a)(2).
| ||||||
7 | (b) Documentation. On the first business day of each month, | ||||||
8 | each person
licensed
to affix the State tax stamp to cigarettes | ||||||
9 | shall file with the Department, for
all cigarettes
imported | ||||||
10 | into the United States to which the person has affixed the tax | ||||||
11 | stamp
in the
preceding month:
| ||||||
12 | (1) a copy of:
| ||||||
13 | (A) the permit issued pursuant to the Internal | ||||||
14 | Revenue Code, 26
U.S.C. 5713, to the person importing | ||||||
15 | the cigarettes into the United States
allowing the | ||||||
16 | person to import the cigarettes; and
| ||||||
17 | (B) the customs form containing, with respect to | ||||||
18 | the cigarettes, the
internal revenue tax information | ||||||
19 | required by the U.S. Bureau of Alcohol,
Tobacco and | ||||||
20 | Firearms;
| ||||||
21 | (2) a statement, signed by the person under penalty of | ||||||
22 | perjury, which shall
be treated as confidential by the | ||||||
23 | Department and exempt from disclosure under
the Freedom of | ||||||
24 | Information Act, identifying the brand and brand styles of | ||||||
25 | all such
cigarettes, the quantity of each brand style of | ||||||
26 | such cigarettes, the supplier of such
cigarettes, and the |
| |||||||
| |||||||
1 | person or persons, if any, to whom such cigarettes have | ||||||
2 | been
conveyed for resale; and a separate statement, signed | ||||||
3 | by the individual under
penalty of perjury, which shall not | ||||||
4 | be treated as confidential or exempt from
disclosure, | ||||||
5 | separately identifying the brands and brand styles of such
| ||||||
6 | cigarettes;
and
| ||||||
7 | (3) a statement, signed by an officer of the | ||||||
8 | manufacturer or importer
under penalty of perjury, | ||||||
9 | certifying that the manufacturer or importer has
complied | ||||||
10 | with:
| ||||||
11 | (A) the package health warning and ingredient | ||||||
12 | reporting
requirements of the federal Cigarette | ||||||
13 | Labeling and Advertising Act, 15
U.S.C. 1333 and 1335a, | ||||||
14 | with respect to such cigarettes; and
| ||||||
15 | (B) the provisions of Exhibit T of the Master | ||||||
16 | Settlement Agreement
entered in
the case of People of | ||||||
17 | the State of Illinois v. Philip Morris, et al. (Circuit
| ||||||
18 | Court of Cook County, No. 96-L13146), including a | ||||||
19 | statement
indicating whether the manufacturer is, or | ||||||
20 | is not, a participating tobacco
manufacturer within | ||||||
21 | the meaning of Exhibit T.
| ||||||
22 | (c) Administrative sanctions.
| ||||||
23 | (1) Upon finding that a distributor has committed any | ||||||
24 | of the acts
prohibited by
subsection
(a), knowing or having | ||||||
25 | reason to know that he or she has done so, or has failed
to | ||||||
26 | comply
with any requirement of subsection (b), the |
| |||||||
| |||||||
1 | Department may revoke or suspend
the
license or licenses of | ||||||
2 | any
distributor pursuant to the procedures set forth in | ||||||
3 | Section 6 and impose on the
distributor a civil penalty in | ||||||
4 | an amount not to exceed the greater of 500% of
the
retail | ||||||
5 | value of the cigarettes involved or $5,000.
| ||||||
6 | (2) Cigarettes that are acquired, held, owned, | ||||||
7 | possessed, transported in,
imported into, or sold or | ||||||
8 | distributed in this State in violation of this
Section | ||||||
9 | shall be deemed contraband under this Act and are subject | ||||||
10 | to seizure
and forfeiture as provided in this Act, and all | ||||||
11 | such cigarettes seized and
forfeited shall be destroyed. | ||||||
12 | Such cigarettes shall be deemed contraband
whether the | ||||||
13 | violation of this Section is knowing or otherwise.
| ||||||
14 | (d) Unfair trade practices. A violation of subsection (a) | ||||||
15 | or subsection
(b) of this Section shall constitute an unlawful | ||||||
16 | practice as provided in the
Consumer Fraud and Deceptive | ||||||
17 | Business Practices Act.
| ||||||
18 | (d-5) Criminal penalties. A person who violates subsection | ||||||
19 | (a) or subsection (b) of this Section shall be guilty of a | ||||||
20 | Class 4 felony. | ||||||
21 | (e) Unfair cigarette sales. For purposes of the Trademark | ||||||
22 | Registration and
Protection Act and the Counterfeit Trademark | ||||||
23 | Act, cigarettes imported or
reimported into the United States | ||||||
24 | for sale or distribution under any trade
name, trade dress, or | ||||||
25 | trademark that is the same as, or is confusingly similar
to, | ||||||
26 | any trade name, trade dress, or trademark used for cigarettes |
| |||||||
| |||||||
1 | manufactured
in the United States for sale or distribution in | ||||||
2 | the United States shall be
presumed to have been purchased | ||||||
3 | outside of the ordinary channels of trade.
| ||||||
4 | (f) General provisions.
| ||||||
5 | (1) This Section shall be enforced by the Department; | ||||||
6 | provided that, at
the request of the Director of Revenue or | ||||||
7 | the Director's duly authorized agent,
the State police and | ||||||
8 | all local police authorities shall enforce the provisions
| ||||||
9 | of this Section. The Attorney General has concurrent power | ||||||
10 | with the State's
Attorney of any county to enforce this | ||||||
11 | Section.
| ||||||
12 | (2) For the purpose of enforcing this Section, the | ||||||
13 | Director of Revenue and
any agency to which the Director | ||||||
14 | has delegated enforcement
responsibility pursuant to | ||||||
15 | subdivision (f)(1) may request information from any
State | ||||||
16 | or local agency and may share information with and request | ||||||
17 | information
from any federal agency and any agency of any | ||||||
18 | other state or any local agency
of any other state.
| ||||||
19 | (3) In addition to any other remedy provided by law, | ||||||
20 | including
enforcement as provided in subdivision (a)(1), | ||||||
21 | any person may bring an action
for appropriate injunctive | ||||||
22 | or other equitable relief for a violation of this
Section; | ||||||
23 | actual damages, if any, sustained by reason of the | ||||||
24 | violation; and, as
determined by the court, interest on the | ||||||
25 | damages from the date of the
complaint, taxable costs, and | ||||||
26 | reasonable attorney's fees. If the trier of fact
finds that |
| |||||||
| |||||||
1 | the violation is flagrant, it may increase recovery to an | ||||||
2 | amount not
in excess of 3 times the actual damages | ||||||
3 | sustained by reason of the violation.
| ||||||
4 | (g) Definitions. As used in this Section:
| ||||||
5 | "Importer" means that term as defined in 26 U.S.C. 5702(1).
| ||||||
6 | "Package" means that term as defined in 15 U.S.C. 1332(4).
| ||||||
7 | (h) Applicability.
| ||||||
8 | (1) This Section does not apply to:
| ||||||
9 | (A) cigarettes allowed to be imported or brought | ||||||
10 | into the United
States for personal use; and
| ||||||
11 | (B) cigarettes sold or intended to be sold as | ||||||
12 | duty-free merchandise
by a duty-free sales enterprise | ||||||
13 | in accordance with the provisions of 19
U.S.C. 1555(b) | ||||||
14 | and any implementing regulations; except that this | ||||||
15 | Section
shall apply to any such cigarettes that are | ||||||
16 | brought back into the customs
territory for resale | ||||||
17 | within the customs territory.
| ||||||
18 | (2) The penalties provided in this Section are in | ||||||
19 | addition to any other
penalties imposed under other | ||||||
20 | provision of law.
| ||||||
21 | (Source: P.A. 91-810, eff. 6-13-00.)
| ||||||
22 | (35 ILCS 135/12) (from Ch. 120, par. 453.42)
| ||||||
23 | Sec. 12. Declaration of possession of cigarettes on which | ||||||
24 | tax not paid.
| ||||||
25 | (a) When cigarettes are acquired for use in this State by a |
| |||||||
| |||||||
1 | person
(including a distributor as well as any other person) , | ||||||
2 | who did not pay the
tax herein imposed to a distributor, the | ||||||
3 | person, within 30 days after
acquiring the cigarettes, shall | ||||||
4 | file with the Department a return
declaring the possession of | ||||||
5 | the cigarettes and shall transmit with
the
return to the | ||||||
6 | Department the tax imposed by this Act.
| ||||||
7 | (b) On receipt of the return and payment of the tax as | ||||||
8 | required by
paragraph (a), the Department may furnish the | ||||||
9 | person with a suitable tax stamp
to be
affixed to the package | ||||||
10 | of cigarettes upon which the tax has been paid
if the | ||||||
11 | Department determines that the cigarettes still exist.
| ||||||
12 | (c) The return referred to in paragraph
(a) shall
contain | ||||||
13 | the name and address of the person possessing the cigarettes
| ||||||
14 | involved, the location of the cigarettes and the quantity, | ||||||
15 | brand
name,
place, and date of the acquisition of the | ||||||
16 | cigarettes.
| ||||||
17 | (d) The provisions of the Uniform Penalty and Interest Act | ||||||
18 | (35 ILCS 735/) do not apply to this Section. | ||||||
19 | (Source: P.A. 92-322, eff. 1-1-02.)
| ||||||
20 | (35 ILCS 135/25b)
| ||||||
21 | Sec. 25b.
Possession of cigarette packages by persons not | ||||||
22 | licensed as a distributor or a retailer; penalty. Any person | ||||||
23 | other than a person licensed as a distributor or a retailer | ||||||
24 | under the Cigarette Tax Act in possession of more than 10 but | ||||||
25 | fewer than 101 original packages of unstamped packages of |
| |||||||
| |||||||
1 | cigarettes and who has not paid the taxes imposed by this Act | ||||||
2 | within 30 days of acquiring the cigarettes, shall be liable to | ||||||
3 | pay to the Department for deposit into the Tax Compliance and | ||||||
4 | Administration Fund, a penalty of $15 for possession of each | ||||||
5 | package of cigarettes. Any person other than a person licensed | ||||||
6 | as a distributor or a retailer under the Cigarette Tax Act in | ||||||
7 | possession of more than 101 original packages of unstamped | ||||||
8 | packages of cigarettes and who has not paid the taxes imposed | ||||||
9 | by this Act within 30 days of acquiring the cigarettes, shall | ||||||
10 | be liable to pay to the Department for deposit into the Tax | ||||||
11 | Compliance and Administration Fund, a penalty of $25 for | ||||||
12 | possession of each package of cigarettes. Any person who | ||||||
13 | purchases and possesses a total of 10 or fewer original | ||||||
14 | packages of unstamped cigarettes per month shall be exempt from | ||||||
15 | the penalties of this Section. The provisions of the Uniform | ||||||
16 | Penalty and Interest Act (35 ILCS 735/) do not apply to this | ||||||
17 | Section. Possession of
not less than 10 and not
more than
100 | ||||||
18 | original packages not tax stamped or
improperly tax stamped; | ||||||
19 | penalty. With the exception of licensed distributors,
anyone | ||||||
20 | possessing
not less than 10
and not more than 100 packages of
| ||||||
21 | cigarettes contained in original packages that are not tax
| ||||||
22 | stamped as required by this Act, or that are improperly tax | ||||||
23 | stamped, is
liable to pay to the Department, for deposit into | ||||||
24 | the Tax Compliance and
Administration Fund, a penalty of $10
| ||||||
25 | for each such package of
cigarettes, unless reasonable cause | ||||||
26 | can be established by the person upon whom
the penalty is |
| |||||||
| |||||||
1 | imposed. Reasonable cause shall be determined in each situation
| ||||||
2 | in accordance with rules adopted by the Department.
| ||||||
3 | (Source: P.A. 92-322, eff. 1-1-02.)
| ||||||
4 | (35 ILCS 135/30) (from Ch. 120, par. 453.60)
| ||||||
5 | Sec. 30. Punishment for possession, offer for sale, or sale | ||||||
6 | of unstamped packages of cigarettes, other than in a retail or | ||||||
7 | resale business. Punishment for sale or possession of unstamped | ||||||
8 | packages. | ||||||
9 | (a) Any person other than a person licensed as a | ||||||
10 | distributor, a transporter as defined in Section 9c of the | ||||||
11 | Cigarette Tax Act, or a retailer under the Cigarette Tax Act, | ||||||
12 | who has in his possession, offers for sale or sells, fewer than | ||||||
13 | 101 original packages of unstamped packages of cigarettes, | ||||||
14 | shall be guilty of a Class A misdemeanor. The punishment | ||||||
15 | imposed shall increase for each subsequent conviction under | ||||||
16 | this subsection. | ||||||
17 | (b) Any person other than a person licensed as a | ||||||
18 | distributor, a transporter as defined in Section 9c of the | ||||||
19 | Cigarette Tax Act, or a retailer under the Cigarette Tax Act, | ||||||
20 | who has in his possession, offers for sale or sells, more than | ||||||
21 | 100 but fewer than 1001 original packages of unstamped packages | ||||||
22 | of cigarettes, shall be guilty of a Class 4 felony. | ||||||
23 | (c) Any person other than a person licensed as a | ||||||
24 | distributor, a transporter as defined in Section 9c of the | ||||||
25 | Cigarette Tax Act, or a retailer under the Cigarette Tax Act, |
| |||||||
| |||||||
1 | who has in his possession, offers for sale or sells, more than | ||||||
2 | 1000 original packages of unstamped packages of cigarettes, | ||||||
3 | shall be guilty of a Class 3 felony. | ||||||
4 | Any
person other than a licensed distributor who sells,
offers | ||||||
5 | for sale, or has in his possession with intent to sell or offer
| ||||||
6 | for sale, more than 100 original packages, not tax
stamped or | ||||||
7 | tax imprinted
underneath the sealed transparent wrapper of such | ||||||
8 | original package in
accordance with this Act, shall be guilty | ||||||
9 | of a Class 4 felony.
| ||||||
10 | Any person other than a licensed distributor who sells, | ||||||
11 | offers for sale, or
has in his possession with intent to sell | ||||||
12 | or offer for sale, 100 or fewer
original packages, not tax | ||||||
13 | stamped or tax imprinted underneath the sealed
transparent | ||||||
14 | wrapper of the original package in accordance with this Act, is
| ||||||
15 | guilty of a Class A misdemeanor for the first offense and a | ||||||
16 | Class 4 felony
for each subsequent offense.
| ||||||
17 | Any distributor who sells an original package of | ||||||
18 | cigarettes, not tax
stamped or tax imprinted underneath the | ||||||
19 | sealed transparent wrapper of
such original package in | ||||||
20 | accordance with this Act, except when the sale
is made under | ||||||
21 | such circumstances that the tax imposed by this Act may
not | ||||||
22 | legally be levied because of the Constitution or laws of the | ||||||
23 | United
States, shall be guilty of a Class 3 felony.
| ||||||
24 | (Source: P.A. 92-322, eff. 1-1-02.)
| ||||||
25 | (35 ILCS 135/25a rep.)
|
| |||||||
| |||||||
1 | Section 925. The Cigarette Use Tax Act is amended by | ||||||
2 | repealing Section 25a. | ||||||
3 | Section 930. The Tobacco Products Tax Act of 1995 is | ||||||
4 | amended by changing Sections 10-5, 10-20, 10-25, 10-30, 10-35, | ||||||
5 | and 10-50 and by adding Sections 10-21, 10-22, 10-36, and 10-53 | ||||||
6 | as follows:
| ||||||
7 | (35 ILCS 143/10-5)
| ||||||
8 | Sec. 10-5. Definitions. For purposes of this Act:
| ||||||
9 | "Business" means any trade, occupation, activity, or | ||||||
10 | enterprise engaged
in, at any location whatsoever, for the | ||||||
11 | purpose of selling tobacco products.
| ||||||
12 | "Cigarette" has the meaning ascribed to the term in Section | ||||||
13 | 1 of the
Cigarette Tax Act.
| ||||||
14 | "Correctional Industries program" means a program run by a | ||||||
15 | State penal
institution in which residents of the penal | ||||||
16 | institution produce tobacco
products for sale to persons | ||||||
17 | incarcerated in penal institutions or resident
patients of a | ||||||
18 | State operated mental health facility.
| ||||||
19 | "Department" means the Illinois Department of Revenue.
| ||||||
20 | "Distributor" means any of the following:
| ||||||
21 | (1) Any manufacturer or wholesaler in this State | ||||||
22 | engaged in the business
of selling tobacco products who | ||||||
23 | sells, exchanges, or distributes tobacco
products to | ||||||
24 | retailers or consumers in this State.
|
| |||||||
| |||||||
1 | (2) Any manufacturer or wholesaler engaged
in
the | ||||||
2 | business of selling tobacco products from without this | ||||||
3 | State who sells,
exchanges, distributes,
ships, or | ||||||
4 | transports tobacco products to retailers or consumers | ||||||
5 | located in
this State,
so long as that manufacturer or | ||||||
6 | wholesaler has or maintains within this State,
directly or | ||||||
7 | by subsidiary, an office, sales house, or other place of | ||||||
8 | business,
or any agent or other representative operating | ||||||
9 | within this State under the
authority of the person or | ||||||
10 | subsidiary, irrespective of whether the place of
business | ||||||
11 | or agent or other representative is located here | ||||||
12 | permanently or
temporarily.
| ||||||
13 | (3) Any retailer who receives tobacco products on which | ||||||
14 | the tax has not
been or
will not be paid by another | ||||||
15 | distributor.
| ||||||
16 | "Distributor" does not include any person with respect to a | ||||||
17 | sale of tobacco products to a purchaser for use or consumption, | ||||||
18 | and not for resale. | ||||||
19 | "Distributor" does not include any person, wherever | ||||||
20 | resident or located, who
makes, manufactures, or fabricates | ||||||
21 | tobacco products as part of a Correctional
Industries program | ||||||
22 | for sale to residents incarcerated in penal institutions or
| ||||||
23 | resident patients of a State operated mental health facility.
| ||||||
24 | "Manufacturer" means any person, wherever resident or | ||||||
25 | located, who
manufactures and sells tobacco products, except a | ||||||
26 | person who makes,
manufactures, or fabricates tobacco products |
| |||||||
| |||||||
1 | as a part of a Correctional
Industries program for sale to | ||||||
2 | persons incarcerated in penal institutions or
resident | ||||||
3 | patients of a State operated mental health facility.
| ||||||
4 | "Person" means any natural individual, firm, partnership, | ||||||
5 | association, joint
stock company, joint venture, limited | ||||||
6 | liability company, or public or private
corporation, however | ||||||
7 | formed, or a receiver, executor, administrator, trustee,
| ||||||
8 | conservator, or other representative appointed by order of any | ||||||
9 | court.
| ||||||
10 | "Place of business" means and includes any place where | ||||||
11 | tobacco products
are sold or where tobacco products are | ||||||
12 | manufactured, stored, or kept for
the purpose of sale or | ||||||
13 | consumption, including any vessel, vehicle, airplane,
train, | ||||||
14 | or vending machine.
| ||||||
15 | "Retailer" means any person in this State engaged in the | ||||||
16 | business of selling
tobacco products to consumers in this | ||||||
17 | State, regardless of quantity or number
of sales.
| ||||||
18 | "Sale" means any transfer, exchange, or barter in any | ||||||
19 | manner or by any means
whatsoever for a consideration and | ||||||
20 | includes all sales made by
persons.
| ||||||
21 | "Tobacco products" means any cigars; cheroots; stogies; | ||||||
22 | periques; granulated,
plug cut, crimp cut, ready rubbed, and | ||||||
23 | other smoking tobacco; snuff or snuff
flour; cavendish; plug | ||||||
24 | and twist tobacco; fine-cut and other chewing tobaccos;
shorts; | ||||||
25 | refuse scraps, clippings, cuttings, and sweeping of tobacco; | ||||||
26 | and
other kinds and forms of tobacco, prepared in such manner |
| |||||||
| |||||||
1 | as to be suitable for
chewing or smoking in a pipe or | ||||||
2 | otherwise, or both for chewing and smoking; but
does not | ||||||
3 | include cigarettes or tobacco purchased for the manufacture of
| ||||||
4 | cigarettes by cigarette distributors and manufacturers defined | ||||||
5 | in the
Cigarette Tax Act and persons who make, manufacture, or | ||||||
6 | fabricate
cigarettes as a part of a Correctional Industries | ||||||
7 | program for sale to
residents incarcerated in penal | ||||||
8 | institutions or resident patients of a
State operated mental | ||||||
9 | health facility.
| ||||||
10 | "Wholesale price" means the established list price for | ||||||
11 | which a manufacturer
sells tobacco products to a distributor, | ||||||
12 | before the allowance of any discount,
trade allowance, rebate, | ||||||
13 | or other reduction.
In the absence of such an established list | ||||||
14 | price, the manufacturer's invoice
price at which the | ||||||
15 | manufacturer sells the tobacco product to unaffiliated
| ||||||
16 | distributors, before any discounts, trade allowances, rebates, | ||||||
17 | or other
reductions, shall be presumed to be the wholesale | ||||||
18 | price.
| ||||||
19 | "Wholesaler" means any person, wherever resident or | ||||||
20 | located, engaged in the
business of selling tobacco products to | ||||||
21 | others for the purpose of resale.
| ||||||
22 | (Source: P.A. 92-231, eff. 8-2-01.)
| ||||||
23 | (35 ILCS 143/10-20)
| ||||||
24 | Sec. 10-20. Distributor's Licenses. It shall be unlawful | ||||||
25 | for any person to engage in
business as a distributor of |
| |||||||
| |||||||
1 | tobacco products within the
meaning
of this Act without first | ||||||
2 | having obtained a license to do so from the
Department. | ||||||
3 | Application for that license shall be made to the Department in | ||||||
4 | a
form prescribed and furnished by the Department. Each | ||||||
5 | applicant for a license
shall furnish to the Department on a | ||||||
6 | form, signed and verified by the
applicant, the following | ||||||
7 | information:
| ||||||
8 | (1) The name of the applicant.
| ||||||
9 | (2) The address of the location at which the applicant | ||||||
10 | proposes to engage
in business as a distributor of tobacco | ||||||
11 | products.
| ||||||
12 | (3) Other information the Department may reasonably | ||||||
13 | require.
| ||||||
14 | Except as otherwise provided in this Section, every | ||||||
15 | applicant who is required
to procure a distributor's license | ||||||
16 | shall file with his or her application a
joint and several | ||||||
17 | bond. The bond shall be executed to the Department of
Revenue, | ||||||
18 | with good and sufficient surety or sureties residing or | ||||||
19 | licensed to do
business within the State of Illinois, | ||||||
20 | conditioned upon the true and faithful
compliance by the | ||||||
21 | licensee with all of the provisions of this Act. The
Department | ||||||
22 | shall fix the amount of the bond for each applicant, taking | ||||||
23 | into
consideration the amount of money expected to become due | ||||||
24 | from the applicant
under this Act. The amount of bond required | ||||||
25 | by the Department shall be an
amount that, in its opinion, will | ||||||
26 | protect the State of Illinois against failure
to pay the amount |
| |||||||
| |||||||
1 | that may become due from the applicant under this Act, but
the | ||||||
2 | amount of the security required by the Department shall not | ||||||
3 | exceed 3 times
the amount of the applicant's average monthly | ||||||
4 | tax liability, or $50,000,
whichever amount is lower. The bond, | ||||||
5 | a reissue, or a substitute shall be kept
in full force and | ||||||
6 | effect during the entire period covered by the license. A
| ||||||
7 | separate application for license shall be made, and bond filed,
| ||||||
8 | for each place of business at which a person who is required to | ||||||
9 | procure a
distributor's license proposes to engage in business | ||||||
10 | as a distributor under this Act.
| ||||||
11 | The Department, upon receipt of an application and bond in | ||||||
12 | proper form,
shall issue to the applicant a license, in a form | ||||||
13 | prescribed by the
Department, which shall permit the applicant | ||||||
14 | to whom it is issued
to engage in business as a distributor at | ||||||
15 | the place shown on his or her
application. The license shall be | ||||||
16 | issued by the Department without charge
or cost to the | ||||||
17 | applicant. No license issued under this Act is
transferable or | ||||||
18 | assignable. The license shall be conspicuously displayed
in the | ||||||
19 | place of business conducted by the licensee under the
license.
| ||||||
20 | The bonding requirement in this Section does not apply to | ||||||
21 | an applicant
for a distributor's license who is already bonded | ||||||
22 | under the Cigarette
Tax Act or the Cigarette Use Tax Act.
| ||||||
23 | Licenses issued by the Department under this Act shall be valid | ||||||
24 | for a period
not to exceed one year after issuance unless | ||||||
25 | sooner revoked, canceled, or
suspended as provided in this Act.
| ||||||
26 | No license shall be issued to any person who is in default |
| |||||||
| |||||||
1 | to the State
of Illinois for moneys due under this Act or any | ||||||
2 | other tax Act administered
by the Department.
| ||||||
3 | The Department may, in its discretion, upon application, | ||||||
4 | authorize the
payment of the tax imposed under Section 10-10 by | ||||||
5 | any distributor or
manufacturer not otherwise subject to the | ||||||
6 | tax imposed under this Act who, to
the satisfaction of the | ||||||
7 | Department, furnishes adequate security to ensure
payment of | ||||||
8 | the tax. The distributor or manufacturer shall be issued, | ||||||
9 | without
charge, a license to remit the tax. When so authorized, | ||||||
10 | it shall be the duty
of the distributor or manufacturer to | ||||||
11 | remit the tax imposed upon the wholesale
price of tobacco | ||||||
12 | products sold or otherwise disposed of to retailers or
| ||||||
13 | consumers located in this State, in the
same manner and subject | ||||||
14 | to the same requirements as any other
distributor or
| ||||||
15 | manufacturer licensed under this Act.
| ||||||
16 | The Department may revoke, suspend, or cancel the license | ||||||
17 | of a distributor
of roll-your-own tobacco (as that term is used | ||||||
18 | in Section 10 of the Tobacco
Product
Manufacturers' Escrow Act) | ||||||
19 | under this Act if the tobacco product manufacturer,
as
defined | ||||||
20 | in Section 10 of the Tobacco Product Manufacturers' Escrow Act, | ||||||
21 | that
made or sold the roll-your-own tobacco has failed to | ||||||
22 | become a participating
manufacturer, as defined in subdivision | ||||||
23 | (a)(1) of Section 15 of the Tobacco
Product Manufacturers' | ||||||
24 | Escrow Act, or has failed to create a qualified escrow
fund for | ||||||
25 | any roll-your-own tobacco manufactured by the tobacco product
| ||||||
26 | manufacturer
and sold in this State or otherwise failed to |
| |||||||
| |||||||
1 | bring itself into compliance with
subdivision (a)(2) of Section | ||||||
2 | 15
of the Tobacco Product Manufacturers' Escrow Act.
| ||||||
3 | Any person aggrieved by any decision of the Department | ||||||
4 | under this Section
may, within 20 days after notice of that | ||||||
5 | decision, protest and request a
hearing, whereupon the | ||||||
6 | Department must give notice to that person of the time
and | ||||||
7 | place fixed for the hearing and must hold a hearing in | ||||||
8 | conformity with
the provisions of this Act and then issue its | ||||||
9 | final administrative decision in
the matter to that person. In | ||||||
10 | the absence of such a protest within 20 days,
the Department's | ||||||
11 | decision becomes final without any further determination
being | ||||||
12 | made or notice given.
| ||||||
13 | (Source: P.A. 92-231, eff. 8-2-01; 92-737, eff. 7-25-02.)
| ||||||
14 | (35 ILCS 143/10-21 new) | ||||||
15 | Sec. 10-21. Retailer's License. | ||||||
16 | (a) Commencing January 1, 2010, no person may engage in | ||||||
17 | business as a retailer of tobacco products in this State | ||||||
18 | without first having obtained a retailer's license from the | ||||||
19 | Department. Application for a license shall be made to the | ||||||
20 | Department in form as furnished and prescribed by the | ||||||
21 | Department. Each applicant for a license under this Section | ||||||
22 | shall furnish to the Department on the form signed and verified | ||||||
23 | by the applicant the following information: | ||||||
24 | (1) the name and address of the applicant; | ||||||
25 | (2) the address of the location at which the applicant |
| |||||||
| |||||||
1 | proposes to engage in business as a retailer of tobacco | ||||||
2 | products in this State; and | ||||||
3 | (3) such other additional information as the | ||||||
4 | Department may lawfully require by its rules and | ||||||
5 | regulations. | ||||||
6 | (b) The annual license fee payable to the Department for | ||||||
7 | each retailer's license shall be $250. The fee will be placed | ||||||
8 | into the Tax Compliance and Administration Fund and used | ||||||
9 | towards the cost of retail inspections. Each applicant for a | ||||||
10 | license shall pay that fee to the Department at the time of | ||||||
11 | submitting the application for a license to the Department. | ||||||
12 | (c) The Department may, in its discretion, require an | ||||||
13 | applicant who is required to procure a retailer's license to | ||||||
14 | file with the application a joint and several bond. If | ||||||
15 | required, such bond shall be executed to the Department of | ||||||
16 | Revenue, with good and sufficient surety or sureties residing | ||||||
17 | or licensed to do business within the State of Illinois, in an | ||||||
18 | amount of not less than $2,500, conditioned upon the true and | ||||||
19 | faithful compliance by the licensee with all of the provisions | ||||||
20 | of this Act. If required, such bond, or a reissue thereof, or a | ||||||
21 | substitute therefor, shall be kept in effect during the entire | ||||||
22 | period covered by the license. A separate application for | ||||||
23 | license shall be made, a separate annual license fee paid, and, | ||||||
24 | if required, a separate bond filed, for each place of business | ||||||
25 | at which a person who is required to procure a retailer's | ||||||
26 | license under this Section proposes to engage in business as a |
| |||||||
| |||||||
1 | retailer in Illinois under this Act. | ||||||
2 | The following are ineligible to receive a retailer's | ||||||
3 | license under this Act: | ||||||
4 | (1) a person who is not of good character and | ||||||
5 | reputation in the community in which he resides; | ||||||
6 | (2) a person who has been convicted of a felony under | ||||||
7 | any federal or State law, if the Department, after | ||||||
8 | investigation and a hearing, if requested by the applicant, | ||||||
9 | determines that the person has not been sufficiently | ||||||
10 | rehabilitated to warrant the public trust; | ||||||
11 | (3) a corporation, if any officer, manager, or director | ||||||
12 | thereof, or any stockholder or stockholders owning in the | ||||||
13 | aggregate more than 5% of the stock of the corporation, | ||||||
14 | would not be eligible to receive a license under this Act | ||||||
15 | for any reason; | ||||||
16 | (4) a person who possesses a distributor's license | ||||||
17 | under Section 10-20 of this Act. | ||||||
18 | (d) The Department, upon receipt of an application, license | ||||||
19 | fee, and bond in proper form from a person who is eligible to | ||||||
20 | receive a retailer's license under this Act, shall issue to the | ||||||
21 | applicant a license in form as prescribed by the Department, | ||||||
22 | which license shall permit the applicant to engage in business | ||||||
23 | as a retailer under this Act at the place shown in the | ||||||
24 | application. All licenses issued by the Department under this | ||||||
25 | Section shall be valid for not to exceed one year after | ||||||
26 | issuance unless sooner revoked, canceled or suspended as |
| |||||||
| |||||||
1 | provided in this Act. No license issued under this Section is | ||||||
2 | transferable or assignable. The license shall be conspicuously | ||||||
3 | displayed in the place of business conducted by the licensee in | ||||||
4 | Illinois under the license. The Department shall not issue a | ||||||
5 | license to a retailer unless the retailer is also validly | ||||||
6 | registered under the Retailers' Occupation Tax Act. A person | ||||||
7 | who obtains a license as a retailer and then ceases to do | ||||||
8 | business as specified in the license, or who does not commence | ||||||
9 | business, or who obtains a distributor's license, or whose | ||||||
10 | license is suspended or revoked, shall immediately surrender | ||||||
11 | the license to the Department. A retailer as defined under the | ||||||
12 | Cigarette Tax Act need not obtain an additional license under | ||||||
13 | this Act, but shall be deemed to be sufficiently licensed by | ||||||
14 | virtue of his being properly licensed as a retailer under | ||||||
15 | Section 4d of the Cigarette Tax Act. | ||||||
16 | (e) Any person aggrieved by any decision of the Department | ||||||
17 | under this subsection may, within 20 days after notice of the | ||||||
18 | decision, protest and request a hearing. Upon receiving a | ||||||
19 | request for a hearing, the Department shall give notice to the | ||||||
20 | person requesting the hearing of the time and place fixed for | ||||||
21 | the hearing and shall hold a hearing in conformity with the | ||||||
22 | provisions of this Act and then issue its final administrative | ||||||
23 | decision in the matter to that person. In the absence of a | ||||||
24 | protest and request for a hearing within 20 days, the | ||||||
25 | Department's decision shall become final without any further | ||||||
26 | determination being made or notice given. |
| |||||||
| |||||||
1 | (35 ILCS 143/10-22 new) | ||||||
2 | Sec. 10-22. Purchases of tobacco products by licensed | ||||||
3 | retailers. A person who possesses a retailer's license under | ||||||
4 | Section 10-21 of this Act shall obtain tobacco products for | ||||||
5 | sale only from a licensed distributor.
| ||||||
6 | (35 ILCS 143/10-25)
| ||||||
7 | Sec. 10-25. License actions. | ||||||
8 | (a) The Department may, after notice and a hearing,
revoke, | ||||||
9 | cancel, or suspend the license of any distributor or retailer | ||||||
10 | who violates any of
the provisions of this Act. The notice | ||||||
11 | shall specify the alleged violation or
violations upon which | ||||||
12 | the revocation, cancellation, or suspension proceeding is
| ||||||
13 | based.
| ||||||
14 | (b) The Department may revoke, cancel, or suspend the | ||||||
15 | license of any
distributor for a violation of the Tobacco | ||||||
16 | Product Manufacturers' Escrow
Enforcement Act as provided in | ||||||
17 | Section 20 of that Act.
| ||||||
18 | (c) The Department shall suspend for 7 days the license of | ||||||
19 | a
retailer for a first violation of the Sale of Tobacco to | ||||||
20 | Minors Act, as provided in Section 3 of that Act. | ||||||
21 | The Department shall suspend for 30 days the license of a
| ||||||
22 | retailer for a second violation of the Sale of Tobacco to | ||||||
23 | Minors Act, as provided in Section 3 of that Act. | ||||||
24 | The Department shall revoke the license of a retailer for a |
| |||||||
| |||||||
1 | third or subsequent violation of the Sale of Tobacco to Minors | ||||||
2 | Act, as provided in Section 3 of that Act. | ||||||
3 | (d) The revocation of a retailer's license under this Act | ||||||
4 | may be grounds for the revocation of any licenses issued to the | ||||||
5 | retailer under the Liquor Control Act of 1934 and the Illinois | ||||||
6 | Lottery Law. The Department shall notify the Liquor Control | ||||||
7 | Commission and the Department of the Lottery when a retailer's | ||||||
8 | license has been revoked under this Act. | ||||||
9 | (e) The Department may, by application to any circuit | ||||||
10 | court, obtain an injunction
restraining any person who engages | ||||||
11 | in business as a distributor of tobacco
products without a | ||||||
12 | license (either because his or her license has been revoked,
| ||||||
13 | canceled, or suspended or because of a failure to obtain a | ||||||
14 | license in the first
instance) from engaging in that business | ||||||
15 | until that person, as if that person
were a new applicant for a | ||||||
16 | license, complies with all of the conditions,
restrictions, and | ||||||
17 | requirements of Section 10-20 (for a distributor's license) or | ||||||
18 | Section 10-21 (for a retailer's license) of this Act and | ||||||
19 | qualifies for
and obtains a license. Refusal or neglect to obey | ||||||
20 | the order of the court may
result in punishment for contempt.
| ||||||
21 | (Source: P.A. 92-737, eff. 7-25-02.)
| ||||||
22 | (35 ILCS 143/10-30)
| ||||||
23 | Sec. 10-30. Returns. | ||||||
24 | (a) Every distributor shall, on or before the 15th day of
each | ||||||
25 | month, file a return with the Department covering the preceding |
| |||||||
| |||||||
1 | calendar
month. The return shall disclose the wholesale price | ||||||
2 | for tobacco products sold
or otherwise disposed of and other | ||||||
3 | information that the Department may
reasonably require. The | ||||||
4 | return shall be filed upon a form prescribed and
furnished by | ||||||
5 | the Department.
| ||||||
6 | At the time when any return of any distributor is due to be | ||||||
7 | filed with
the Department, the distributor shall also remit to | ||||||
8 | the Department the
tax liability that the distributor has | ||||||
9 | incurred for transactions
occurring in the preceding calendar | ||||||
10 | month.
| ||||||
11 | (b) A retailer who possesses, acquires, or purchases | ||||||
12 | tobacco products on which the tax imposed by this Act has not | ||||||
13 | been paid shall file a return and pay the tax in a format and at | ||||||
14 | a time prescribed by the Department by rule. | ||||||
15 | (Source: P.A. 89-21, eff. 6-6-95.)
| ||||||
16 | (35 ILCS 143/10-35)
| ||||||
17 | Sec. 10-35. Record keeping. | ||||||
18 | (a) Every distributor, as defined in Section 10-5,
shall | ||||||
19 | keep complete and accurate records of tobacco products held, | ||||||
20 | purchased,
manufactured, brought in or caused to be brought in | ||||||
21 | from without the State, and
tobacco products sold, or otherwise | ||||||
22 | disposed of, and shall preserve and keep
all invoices, bills of | ||||||
23 | lading, sales records, and copies of bills
of sale, the | ||||||
24 | wholesale price for tobacco products sold or otherwise disposed
| ||||||
25 | of, an inventory of tobacco products prepared as of December 31 |
| |||||||
| |||||||
1 | of each year or
as of the last day of the distributor's fiscal | ||||||
2 | year if he or she files federal
income tax returns on the basis | ||||||
3 | of a fiscal year, and other pertinent papers
and documents | ||||||
4 | relating to the manufacture, purchase, sale, or disposition of
| ||||||
5 | tobacco products. Every sales invoice issued by a licensed | ||||||
6 | distributor to a retailer in this State shall contain the | ||||||
7 | distributor's Tobacco Products License number. | ||||||
8 | (b) Every retailer, as defined in Section 10-5, shall keep | ||||||
9 | within Illinois, at his or her licensed address, complete and | ||||||
10 | accurate records of tobacco products held, purchased, sold, or | ||||||
11 | otherwise disposed of, and shall preserve and keep all | ||||||
12 | invoices, bills of lading, sales records, copies of bills of | ||||||
13 | sale, returns, and other pertinent papers and documents | ||||||
14 | relating to the purchase, sale, or disposition of tobacco | ||||||
15 | products. | ||||||
16 | (c) Books, records, papers, and documents that are
required | ||||||
17 | by this Act to be kept shall, at all times during the usual | ||||||
18 | business
hours of the day, be subject to inspection by the | ||||||
19 | Department or its duly
authorized agents and employees. The | ||||||
20 | books, records, papers, and documents for
any period with | ||||||
21 | respect to which the Department is authorized to issue a notice
| ||||||
22 | of tax liability shall be preserved until the expiration of | ||||||
23 | that period.
| ||||||
24 | (Source: P.A. 89-21, eff. 6-6-95.)
| ||||||
25 | (35 ILCS 143/10-36 new) |
| |||||||
| |||||||
1 | Sec. 10-36. Proof of payment of tax imposed by this Act. | ||||||
2 | Every licensed distributor of tobacco products in this State is | ||||||
3 | required to show proof of the tax having been paid as required | ||||||
4 | by this Act by displaying his or her Tobacco Products License | ||||||
5 | number on every sales invoice issued to a retailer in this | ||||||
6 | State. No retailer shall possess tobacco products without | ||||||
7 | either (i) a proper invoice indicating that the tobacco | ||||||
8 | products tax was paid by a distributor for the tobacco products | ||||||
9 | in the retailer's possession or (ii) proof that the tax was | ||||||
10 | paid by the retailer if it has purchased tobacco products on | ||||||
11 | which tax has not been paid as required by this Act. Failure to | ||||||
12 | comply with the provisions of this Section may be grounds for | ||||||
13 | revocation of a distributor's or retailer's license in | ||||||
14 | accordance with Section 10-25 of this Act or Section 6 of the | ||||||
15 | Cigarette Tax Act. In addition, the Department may impose a | ||||||
16 | civil penalty not to exceed $1000 for each violation, which | ||||||
17 | shall be deposited into the Tax Compliance and Administration | ||||||
18 | Fund.
| ||||||
19 | (35 ILCS 143/10-50)
| ||||||
20 | Sec. 10-50. Violations and penalties. | ||||||
21 | (a) When the amount due is under $300,
any distributor who | ||||||
22 | fails to file a return, willfully wilfully fails or refuses to
| ||||||
23 | make any payment to the Department of the tax imposed by this | ||||||
24 | Act, or files
a fraudulent return, or any officer or agent of a | ||||||
25 | corporation engaged in the
business of distributing tobacco |
| |||||||
| |||||||
1 | products to retailers and consumers
located in this State who | ||||||
2 | signs a fraudulent
return filed on behalf of the corporation, | ||||||
3 | or any accountant or other agent
who knowingly enters false | ||||||
4 | information on the return of any taxpayer under this
Act is | ||||||
5 | guilty of a Class A misdemeanor for a first offense and a Class | ||||||
6 | 4 felony for each subsequent offense 4 felony .
| ||||||
7 | (b) Any person who violates any provision of Section 10-20 , | ||||||
8 | 10-21, or 10-22 of this Act, fails
to keep books and records as | ||||||
9 | required under this Act, or willfully wilfully violates a
rule | ||||||
10 | or regulation of the Department for the administration and | ||||||
11 | enforcement of
this Act is guilty of a Class 4 felony. A person | ||||||
12 | commits a separate offense on
each day that he or she engages | ||||||
13 | in business in violation of Section 10-20 , 10-21 or 10-22 of
| ||||||
14 | this Act.
| ||||||
15 | (c) When the amount due is under $300, any person who | ||||||
16 | accepts money that is due
to the Department under this Act from | ||||||
17 | a taxpayer for the purpose of acting as
the taxpayer's agent to | ||||||
18 | make the payment to the Department, but who fails to
remit the | ||||||
19 | payment to the Department when due, is guilty of a Class 4 | ||||||
20 | felony.
| ||||||
21 | (d) When the amount due is $300 or more, any distributor | ||||||
22 | who files,
or causes to be filed, a fraudulent return, or any | ||||||
23 | officer or agent of a
corporation engaged in the business of | ||||||
24 | distributing tobacco products
to retailers and consumers | ||||||
25 | located in this State who files or causes to be
filed or signs | ||||||
26 | or causes
to be signed a fraudulent return filed on behalf of |
| |||||||
| |||||||
1 | the corporation, or
any accountant or other agent who knowingly | ||||||
2 | enters false information on
the return of any taxpayer under | ||||||
3 | this Act is guilty of a Class 3 felony.
| ||||||
4 | (e) When the amount due is $300 or more, any person engaged | ||||||
5 | in the business
of distributing tobacco products to retailers | ||||||
6 | and consumers located in this
State who fails to file a return, | ||||||
7 | willfully
wilfully fails or refuses to make any payment to the | ||||||
8 | Department of the tax
imposed by this Act, or accepts money | ||||||
9 | that is due to the Department under
this Act from a taxpayer | ||||||
10 | for the purpose of acting as the taxpayer's agent to
make | ||||||
11 | payment to the Department but fails to remit such payment to | ||||||
12 | the
Department when due is guilty of a Class 3 felony.
| ||||||
13 | (f) When the amount due is under $300, any retailer who | ||||||
14 | fails to file a return, willfully fails or refuses to make any | ||||||
15 | payment to the Department of the tax imposed by this Act, or | ||||||
16 | files a fraudulent return, or any officer or agent of a | ||||||
17 | corporation engaged in the retail business of selling tobacco | ||||||
18 | products to purchasers of tobacco products for use and | ||||||
19 | consumption located in this State who signs a fraudulent return | ||||||
20 | filed on behalf of the corporation, or any accountant or other | ||||||
21 | agent who knowingly enters false information on the return of | ||||||
22 | any taxpayer under this Act is guilty of a Class A misdemeanor | ||||||
23 | for a first offense and a Class 4 felony for each subsequent | ||||||
24 | offense. | ||||||
25 | (g) When the amount due is $300 or more, any retailer who | ||||||
26 | fails to file a return, willfully fails or refuses to make any |
| |||||||
| |||||||
1 | payment to the Department of the tax imposed by this Act, or | ||||||
2 | files a fraudulent return, or any officer or agent of a | ||||||
3 | corporation engaged in the retail business of selling tobacco | ||||||
4 | products to purchasers of tobacco products for use and | ||||||
5 | consumption located in this State who signs a fraudulent return | ||||||
6 | filed on behalf of the corporation, or any accountant or other | ||||||
7 | agent who knowingly enters false information on the return of | ||||||
8 | any taxpayer under this Act is guilty of a Class 4 felony. | ||||||
9 | (h) Any person whose principal place of business is in this | ||||||
10 | State and
who is charged with a violation under this Section | ||||||
11 | shall be
tried in the county where his or her principal place | ||||||
12 | of business is
located unless he or she asserts a right to be | ||||||
13 | tried in another venue.
If the taxpayer does not have his or | ||||||
14 | her principal place of business
in this State, however, the | ||||||
15 | hearing must be held in Sangamon County unless
the taxpayer | ||||||
16 | asserts a right to be tried in another venue.
| ||||||
17 | (i) Any taxpayer or agent of a taxpayer who with the intent | ||||||
18 | to defraud
purports to make a payment due to the Department by | ||||||
19 | issuing or delivering a
check or other order upon a real or | ||||||
20 | fictitious depository for the payment
of money, knowing that it | ||||||
21 | will not be paid by the depository, is
guilty of a deceptive | ||||||
22 | practice in violation of Section 17-1 of the Criminal
Code of | ||||||
23 | 1961.
| ||||||
24 | (j) A prosecution for a violation described in this Section | ||||||
25 | may be commenced
within 3 years after the commission of the act | ||||||
26 | constituting the violation.
|
| |||||||
| |||||||
1 | (Source: P.A. 92-231, eff. 8-2-01.)
| ||||||
2 | (35 ILCS 143/10-53 new) | ||||||
3 | Sec. 10-53. Acting as a retailer of tobacco products | ||||||
4 | without a license. Any person who knowingly acts as a retailer | ||||||
5 | of tobacco products in this State without first having obtained | ||||||
6 | a license to do so in compliance with Section 10-21 of this Act | ||||||
7 | or a license in compliance with Section 4d of the Cigarette Tax | ||||||
8 | Act shall be guilty of a Class A misdemeanor. Each day such | ||||||
9 | person operates as a retailer without a license constitutes a | ||||||
10 | separate offense. | ||||||
11 | Section 935. The Liquor Control Act of 1934 is amended by | ||||||
12 | changing Section 7-5 as follows:
| ||||||
13 | (235 ILCS 5/7-5) (from Ch. 43, par. 149)
| ||||||
14 | Sec. 7-5. The local liquor control commissioner may revoke | ||||||
15 | or suspend any
license issued by him if he determines that the | ||||||
16 | licensee has violated any
of the provisions of this Act or of | ||||||
17 | any valid ordinance or resolution
enacted by the particular | ||||||
18 | city council, president, or board of trustees or
county board | ||||||
19 | (as the case may be) or any applicable rule or regulations
| ||||||
20 | established by the local liquor control commissioner or the | ||||||
21 | State
commission which is not inconsistent with law.
Upon | ||||||
22 | notification by the Illinois Department of Revenue, the State
| ||||||
23 | Commission, in accordance with Section 3-12, may refuse the |
| |||||||
| |||||||
1 | issuance or renewal of a license, fine a licensee, or suspend | ||||||
2 | or revoke any license issued by the State Commission if the | ||||||
3 | licensee or license applicant has
violated the
provisions of | ||||||
4 | Section 3 of the Retailers' Occupation Tax Act. Upon | ||||||
5 | notification of the Department of Revenue, the Commission may, | ||||||
6 | after notice and a hearing, revoke the license of any licensee | ||||||
7 | that has had a license revoked under the Cigarette Tax Act or | ||||||
8 | the Tobacco Products Tax Act of 1995.
In addition to the | ||||||
9 | suspension,
the local liquor control commissioner in any
county | ||||||
10 | or municipality
may levy a fine on the licensee for such
| ||||||
11 | violations. The fine imposed shall not exceed $1000 for a first
| ||||||
12 | violation within a 12-month period, $1,500 for a second | ||||||
13 | violation within a
12-month period, and $2,500 for a third or | ||||||
14 | subsequent violation within a
12-month period. Each day on | ||||||
15 | which a violation continues shall
constitute a separate | ||||||
16 | violation.
Not more than $15,000 in fines under this Section | ||||||
17 | may be
imposed against
any licensee during the period of his | ||||||
18 | license. Proceeds from such fines
shall be paid into the | ||||||
19 | general corporate fund of the county or
municipal treasury, as | ||||||
20 | the case may be.
| ||||||
21 | However, no such license
shall be so revoked or suspended | ||||||
22 | and no licensee shall be fined except after
a public hearing by | ||||||
23 | the local
liquor control commissioner with a 3 day written | ||||||
24 | notice to the licensee
affording the licensee an opportunity to | ||||||
25 | appear and defend.
All such
hearings shall be open to the | ||||||
26 | public and the local liquor control
commissioner shall reduce |
| |||||||
| |||||||
1 | all evidence to writing and shall maintain an
official record | ||||||
2 | of the proceedings. If the local liquor control
commissioner | ||||||
3 | has reason to believe that any continued operation of a
| ||||||
4 | particular licensed premises will immediately threaten the | ||||||
5 | welfare of the
community he may, upon the issuance of a written | ||||||
6 | order stating the reason
for such conclusion and without notice | ||||||
7 | or hearing order the licensed
premises closed for not more than | ||||||
8 | 7 days, giving the licensee an
opportunity to be heard during | ||||||
9 | that period, except that if such licensee
shall also be engaged | ||||||
10 | in the conduct of another business or businesses on
the | ||||||
11 | licensed premises such order shall not be applicable to such | ||||||
12 | other
business or businesses.
| ||||||
13 | The local liquor control commissioner shall within 5 days | ||||||
14 | after such
hearing, if he determines after such hearing that | ||||||
15 | the license should be
revoked or suspended or that the licensee | ||||||
16 | should be fined, state the reason
or reasons for such | ||||||
17 | determination in
a written order, and either the amount of the | ||||||
18 | fine, the period of suspension,
or that the license has been | ||||||
19 | revoked,
and shall serve a copy of such
order within the 5 days | ||||||
20 | upon the licensee.
| ||||||
21 | If the premises for which the license was issued are | ||||||
22 | located outside of
a city, village or incorporated town having | ||||||
23 | a population of 500,000 or more
inhabitants, the licensee after | ||||||
24 | the receipt of such order of suspension or
revocation shall | ||||||
25 | have the privilege within a period of 20 days after the
receipt | ||||||
26 | of such order of suspension or revocation of appealing the |
| |||||||
| |||||||
1 | order to
the State commission for a decision sustaining, | ||||||
2 | reversing or modifying the
order of the local liquor control | ||||||
3 | commissioner. If the State commission
affirms the local | ||||||
4 | commissioner's order to suspend or revoke the license at
the | ||||||
5 | first hearing, the appellant shall cease to engage in the | ||||||
6 | business for
which the license was issued, until the local | ||||||
7 | commissioner's order is
terminated by its own provisions or | ||||||
8 | reversed upon rehearing or by the
courts.
| ||||||
9 | If the premises for which the license was issued are | ||||||
10 | located within a
city, village or incorporated town having a | ||||||
11 | population of 500,000 or more
inhabitants, the licensee shall | ||||||
12 | have the privilege, within a period of 20 days
after the
| ||||||
13 | receipt of such order of fine, suspension or revocation, of | ||||||
14 | appealing the order
to
the local license appeal commission and | ||||||
15 | upon the filing of such an appeal
by the licensee the license | ||||||
16 | appeal commission shall determine the appeal
upon certified | ||||||
17 | record of proceedings of the local liquor commissioner in
| ||||||
18 | accordance with the provisions of Section 7-9. Within 30
days | ||||||
19 | after such appeal was heard the license appeal
commission shall
| ||||||
20 | render a decision sustaining or reversing
the order of the | ||||||
21 | local liquor
control commissioner.
| ||||||
22 | (Source: P.A. 95-331, eff. 8-21-07.)
| ||||||
23 | Section 940. The Sale of Tobacco to Minors Act is amended | ||||||
24 | by adding Section 3 as follows: |
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
1 | (720 ILCS 675/3 new)
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2 | Sec. 3. Additional penalties for retailers. In addition to | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
3 | the penalties provided in Section 2 of this Act, if a person | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
4 | who is a licensed retailer under the Cigarette Tax Act or the | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
5 | Tobacco Products Tax Act of 1995 commits a violation of this | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
6 | Act, that person's retailer's license shall be: | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
7 | (1) suspended for 7 days for a first violation of this | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
8 | Act; | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
9 | (2) suspended for 30 days for a second violation of | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
10 | this Act; and | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
11 | (3) revoked for a third or subsequent violation of this | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
12 | Act.
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