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1 | AN ACT concerning revenue.
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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 5. The Retailers' Occupation Tax Act is amended by | |||||||||||||||||||||||||
5 | changing Sections 2a and 2b as follows: | |||||||||||||||||||||||||
6 | (35 ILCS 120/2a) (from Ch. 120, par. 441a) | |||||||||||||||||||||||||
7 | Sec. 2a. It is unlawful for any person to engage in the | |||||||||||||||||||||||||
8 | business of
selling tangible personal property at retail in | |||||||||||||||||||||||||
9 | this State without a
certificate of registration from the | |||||||||||||||||||||||||
10 | Department. Application
for a certificate of registration | |||||||||||||||||||||||||
11 | shall be made to the Department upon
forms furnished by it. | |||||||||||||||||||||||||
12 | Each such application shall be signed and verified
and shall | |||||||||||||||||||||||||
13 | state: (1) the name and social security number of the
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14 | applicant; (2) the address of his principal place
of business; | |||||||||||||||||||||||||
15 | (3) the address of the principal place of business from which
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16 | he engages in the business of selling tangible personal | |||||||||||||||||||||||||
17 | property at retail
in this State and the addresses of all other | |||||||||||||||||||||||||
18 | places of business, if any
(enumerating such addresses, if | |||||||||||||||||||||||||
19 | any, in a separate list attached to and
made a part of the | |||||||||||||||||||||||||
20 | application), from which he engages in the business of
selling | |||||||||||||||||||||||||
21 | tangible personal property at retail in this State; (4)
the
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22 | name and address of the person or persons who will be | |||||||||||||||||||||||||
23 | responsible for
filing returns and payment of taxes due under |
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| |||||||
1 | this Act; (5) in the case of a publicly traded corporation, the | ||||||
2 | name and title of the Chief Financial Officer, Chief Operating | ||||||
3 | Officer, and any other officer or employee with responsibility | ||||||
4 | for preparing tax returns under this Act, and, in the
case of
| ||||||
5 | all other corporations, the name, title, and social security | ||||||
6 | number of
each corporate officer; (6) in the case of a limited | ||||||
7 | liability
company, the
name, social security number, and FEIN | ||||||
8 | number of
each
manager and member; and (7) such other | ||||||
9 | information
as the Department may reasonably require. The | ||||||
10 | application shall contain
an acceptance of responsibility | ||||||
11 | signed by the person or persons who will be
responsible for | ||||||
12 | filing returns and payment of the taxes due under this
Act. If | ||||||
13 | the applicant will sell tangible personal property at retail
| ||||||
14 | through vending machines, his application to register shall | ||||||
15 | indicate the
number of vending machines to be so operated. If | ||||||
16 | requested by the Department at any time, that person shall | ||||||
17 | verify the total number of vending machines he or she uses in | ||||||
18 | his or her business of selling tangible personal property at | ||||||
19 | retail. | ||||||
20 | The Department shall provide by rule for an expedited | ||||||
21 | business registration process for remote retailers required to | ||||||
22 | register and file under subsection (b) of Section 2 who use a | ||||||
23 | certified service provider to file their returns under this | ||||||
24 | Act. Such expedited registration process shall allow the | ||||||
25 | Department to register a taxpayer based upon the same | ||||||
26 | registration information required by the Streamlined Sales Tax |
| |||||||
| |||||||
1 | Governing Board for states participating in the Streamlined | ||||||
2 | Sales Tax Project. | ||||||
3 | The Department may deny a certificate of registration to | ||||||
4 | any applicant
if a person who is named as the owner, a partner, | ||||||
5 | a manager or member of a limited liability
company, or a | ||||||
6 | corporate officer of the applicant on the application for the | ||||||
7 | certificate of registration is or
has been named as the owner, | ||||||
8 | a partner, a manager or member of a limited
liability company, | ||||||
9 | or a corporate officer on the application for the certificate | ||||||
10 | of registration of another retailer
that is in default for | ||||||
11 | moneys due under this Act or any other tax or fee Act | ||||||
12 | administered by the Department. For purposes of this paragraph | ||||||
13 | only, in determining whether a person is in default for moneys | ||||||
14 | due, the Department shall include only amounts established as | ||||||
15 | a final liability within the 23 years prior to the date of the | ||||||
16 | Department's notice of denial of a certificate of | ||||||
17 | registration. | ||||||
18 | The Department may require an applicant for a certificate | ||||||
19 | of registration hereunder to, at
the time of filing such | ||||||
20 | application, furnish a bond from a surety company
authorized | ||||||
21 | to do business in the State of Illinois, or an irrevocable
bank | ||||||
22 | letter of credit or a bond signed by 2
personal sureties who | ||||||
23 | have filed, with the Department, sworn statements
disclosing | ||||||
24 | net assets equal to at least 3 times the amount of the bond to
| ||||||
25 | be required of such applicant, or a bond secured by an | ||||||
26 | assignment of a bank
account or certificate of deposit, stocks |
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| |||||||
1 | or bonds, conditioned upon the
applicant paying to the State | ||||||
2 | of Illinois all moneys becoming due under
this Act and under | ||||||
3 | any other State tax law or municipal or county tax
ordinance or | ||||||
4 | resolution under which the certificate of registration that is
| ||||||
5 | issued to the applicant under this Act will permit the | ||||||
6 | applicant to engage
in business without registering separately | ||||||
7 | under such other law, ordinance
or resolution. In making a | ||||||
8 | determination as to whether to require a bond or other | ||||||
9 | security, the Department shall take into consideration whether | ||||||
10 | the owner, any partner, any manager or member of a limited | ||||||
11 | liability company, or a corporate officer of the applicant is | ||||||
12 | or has been the owner, a partner, a manager or member of a | ||||||
13 | limited liability company, or a corporate officer of another | ||||||
14 | retailer that is in default for moneys due under this Act or | ||||||
15 | any other tax or fee Act administered by the Department; and | ||||||
16 | whether the owner, any partner, any manager or member of a | ||||||
17 | limited liability company, or a corporate officer of the | ||||||
18 | applicant is or has been the owner, a partner, a manager or | ||||||
19 | member of a limited liability company, or a corporate officer | ||||||
20 | of another retailer whose certificate of registration has been | ||||||
21 | revoked within the previous 5 years under this Act or any other | ||||||
22 | tax or fee Act administered by the Department. If a bond or | ||||||
23 | other security is required, the Department shall fix the | ||||||
24 | amount of the bond or other security, taking into | ||||||
25 | consideration the amount of money expected to become due from | ||||||
26 | the applicant under this Act and under any other State tax law |
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| |||||||
1 | or municipal or county tax ordinance or resolution under which | ||||||
2 | the certificate of registration that is issued to the | ||||||
3 | applicant under this Act will permit the applicant to engage | ||||||
4 | in business without registering separately under such other | ||||||
5 | law, ordinance, or resolution. The amount of security required | ||||||
6 | by
the Department shall be such as, in its opinion, will | ||||||
7 | protect the State of
Illinois against failure to pay the | ||||||
8 | amount which may become due from the
applicant under this Act | ||||||
9 | and under any other State tax law or municipal or
county tax | ||||||
10 | ordinance or resolution under which the certificate of
| ||||||
11 | registration that is issued to the applicant under this Act | ||||||
12 | will permit the
applicant to engage in business without | ||||||
13 | registering separately under such
other law, ordinance or | ||||||
14 | resolution, but the amount of the security required
by the | ||||||
15 | Department shall not exceed three times the amount of the
| ||||||
16 | applicant's average monthly tax liability, or $50,000.00, | ||||||
17 | whichever amount
is lower. | ||||||
18 | No certificate of registration under this Act shall be | ||||||
19 | issued by the
Department until the applicant provides the | ||||||
20 | Department with satisfactory
security, if required, as herein | ||||||
21 | provided for. | ||||||
22 | Upon receipt of the application for certificate of | ||||||
23 | registration in
proper form, and upon approval by the | ||||||
24 | Department of the security furnished
by the applicant, if | ||||||
25 | required, the Department shall issue to such applicant a
| ||||||
26 | certificate of registration which shall permit the person to |
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1 | whom it is
issued to engage in the business of selling tangible | ||||||
2 | personal property at
retail in this State. The certificate of | ||||||
3 | registration shall be
conspicuously displayed at the place of | ||||||
4 | business which the person so
registered states in his | ||||||
5 | application to be the principal place of business
from which | ||||||
6 | he engages in the business of selling tangible personal | ||||||
7 | property
at retail in this State. | ||||||
8 | No certificate of registration issued prior to July 1, | ||||||
9 | 2017 to a taxpayer who files returns
required by this Act on a | ||||||
10 | monthly basis or renewed prior to July 1, 2017 by a taxpayer | ||||||
11 | who files returns
required by this Act on a monthly basis shall | ||||||
12 | be valid after the expiration
of 5 years from the date of its | ||||||
13 | issuance or last renewal. No certificate of registration | ||||||
14 | issued on or after July 1, 2017 to a taxpayer who files returns
| ||||||
15 | required by this Act on a monthly basis or renewed on or after | ||||||
16 | July 1, 2017 by a taxpayer who files returns
required by this | ||||||
17 | Act on a monthly basis shall be valid after the expiration
of | ||||||
18 | one year from the date of its issuance or last renewal. The | ||||||
19 | expiration
date of a sub-certificate of registration shall be | ||||||
20 | that of the certificate
of registration to which the | ||||||
21 | sub-certificate relates. Prior to July 1, 2017, a certificate | ||||||
22 | of
registration shall automatically be renewed, subject to | ||||||
23 | revocation as
provided by this Act, for an additional 5 years | ||||||
24 | from the date of its
expiration unless otherwise notified by | ||||||
25 | the Department as provided by this
paragraph. On and after | ||||||
26 | July 1, 2017, a certificate of
registration shall |
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1 | automatically be renewed, subject to revocation as
provided by | ||||||
2 | this Act, for an additional one year from the date of its
| ||||||
3 | expiration unless otherwise notified by the Department as | ||||||
4 | provided by this
paragraph. | ||||||
5 | Where a taxpayer to whom a certificate of registration is
| ||||||
6 | issued under this Act is in default to the State of Illinois | ||||||
7 | for delinquent
returns or for moneys due
under this Act or any | ||||||
8 | other State tax law or municipal or county ordinance
| ||||||
9 | administered or enforced by the Department, the Department | ||||||
10 | shall, not less
than 60 days before the expiration date of such | ||||||
11 | certificate of
registration, give notice to the taxpayer to | ||||||
12 | whom the certificate was
issued of the account period of the | ||||||
13 | delinquent returns, the amount of
tax,
penalty and interest | ||||||
14 | due and owing from the
taxpayer, and that the certificate of | ||||||
15 | registration shall not be
automatically renewed upon its | ||||||
16 | expiration date unless the taxpayer, on or
before the date of | ||||||
17 | expiration, has filed and paid the delinquent returns or
paid | ||||||
18 | the defaulted amount in full. A
taxpayer to whom such a notice | ||||||
19 | is issued shall be deemed an applicant for
renewal. The | ||||||
20 | Department shall promulgate regulations establishing
| ||||||
21 | procedures for taxpayers who file returns on a monthly basis | ||||||
22 | but desire and
qualify to change to a quarterly or yearly | ||||||
23 | filing basis and will no longer
be subject to renewal under | ||||||
24 | this Section, and for taxpayers who file
returns on a yearly or | ||||||
25 | quarterly basis but who desire or are required to
change to a | ||||||
26 | monthly filing basis and will be subject to renewal under
this |
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| |||||||
1 | Section. | ||||||
2 | The Department may in its discretion approve renewal by an | ||||||
3 | applicant
who is in default if, at the time of application for | ||||||
4 | renewal, the applicant
files all of the delinquent returns or | ||||||
5 | pays to the Department such
percentage of the defaulted amount | ||||||
6 | as may be
determined by the Department and agrees in writing to | ||||||
7 | waive all limitations
upon the Department for collection of | ||||||
8 | the remaining defaulted amount to the
Department over a period | ||||||
9 | not to exceed 5 years from the date of renewal of
the | ||||||
10 | certificate; however, no renewal application submitted by an | ||||||
11 | applicant
who is in default shall be approved if the | ||||||
12 | immediately preceding renewal by
the applicant was conditioned | ||||||
13 | upon the installment payment
agreement described in this | ||||||
14 | Section. The payment agreement herein provided
for shall be in | ||||||
15 | addition to and not in lieu of the security that may be | ||||||
16 | required by
this Section of a taxpayer who is no longer | ||||||
17 | considered a prior continuous
compliance taxpayer. The | ||||||
18 | execution of the payment agreement as provided in
this Act | ||||||
19 | shall not toll the accrual of interest at the statutory rate. | ||||||
20 | The Department may suspend a certificate of registration | ||||||
21 | if the Department finds that the person to whom the | ||||||
22 | certificate of registration has been issued knowingly sold | ||||||
23 | contraband cigarettes. | ||||||
24 | A certificate of registration issued under this Act more | ||||||
25 | than 5 years
before January 1, 1990 (the effective date of | ||||||
26 | Public Act 86-383) shall expire and
be subject to the renewal |
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| |||||||
1 | provisions of this Section on the next
anniversary of the date | ||||||
2 | of issuance of such certificate which occurs more
than 6 | ||||||
3 | months after January 1, 1990 (the effective date of Public Act | ||||||
4 | 86-383). A
certificate of registration issued less than 5 | ||||||
5 | years before January 1, 1990 (the effective
date of Public Act | ||||||
6 | 86-383) shall expire and be subject to the
renewal provisions | ||||||
7 | of this Section on the 5th anniversary of the issuance
of the | ||||||
8 | certificate. | ||||||
9 | If a person who is licensed as a retailer of alcoholic | ||||||
10 | liquor under the Liquor Control Act of 1934 has had the renewal | ||||||
11 | of his or her certificate of registration denied under this | ||||||
12 | Section 2a, then, pursuant to Section 7-6.5 of the Liquor | ||||||
13 | Control Act of 1934, the Department shall file a notice with | ||||||
14 | the Liquor Control Commission that includes a certification, | ||||||
15 | signed by the Director of Revenue or his or her designee, | ||||||
16 | attesting that the person's certificate of registration | ||||||
17 | renewal has been denied after notice and an opportunity to be | ||||||
18 | heard. | ||||||
19 | If the person so registered states that he operates other | ||||||
20 | places of
business from which he engages in the business of | ||||||
21 | selling tangible personal
property at retail in this State, | ||||||
22 | the Department shall furnish him with a
sub-certificate of | ||||||
23 | registration for each such place of business, and the
| ||||||
24 | applicant shall display the appropriate sub-certificate of | ||||||
25 | registration at
each such place of business. All | ||||||
26 | sub-certificates of registration shall
bear the same |
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| |||||||
1 | registration number as that appearing upon the certificate of
| ||||||
2 | registration to which such sub-certificates relate. | ||||||
3 | If the applicant will sell tangible personal property at | ||||||
4 | retail through
vending machines, the Department shall furnish | ||||||
5 | him with a sub-certificate
of registration for each such | ||||||
6 | vending machine, and the applicant shall
display the | ||||||
7 | appropriate sub-certificate of registration on each such
| ||||||
8 | vending machine by attaching the sub-certificate of | ||||||
9 | registration to a
conspicuous part of such vending machine. If | ||||||
10 | a person who is registered to sell tangible personal property | ||||||
11 | at retail through vending machines adds an additional vending | ||||||
12 | machine or additional vending machines to the number of | ||||||
13 | vending machines he or she uses in his or her business of | ||||||
14 | selling tangible personal property at retail, he or she shall | ||||||
15 | notify the Department, on a form prescribed by the Department, | ||||||
16 | to request an additional sub-certificate or additional | ||||||
17 | sub-certificates of registration, as applicable. With each | ||||||
18 | such request, the applicant shall report the number of | ||||||
19 | sub-certificates of registration he or she is requesting as | ||||||
20 | well as the total number of vending machines from which he or | ||||||
21 | she makes retail sales. | ||||||
22 | Where the same person engages in 2 or more businesses of | ||||||
23 | selling
tangible personal property at retail in this State, | ||||||
24 | which businesses are
substantially different in character or | ||||||
25 | engaged in under different trade
names or engaged in under | ||||||
26 | other substantially dissimilar circumstances (so
that it is |
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1 | more practicable, from an accounting, auditing or bookkeeping
| ||||||
2 | standpoint, for such businesses to be separately registered), | ||||||
3 | the
Department may require or permit such person (subject to | ||||||
4 | the same
requirements concerning the furnishing of security as | ||||||
5 | those that are
provided for hereinbefore in this Section as to | ||||||
6 | each application for a
certificate of registration) to apply | ||||||
7 | for and obtain a separate certificate
of registration for each | ||||||
8 | such business or for any of such businesses, under
a single | ||||||
9 | certificate of registration supplemented by related
| ||||||
10 | sub-certificates of registration. | ||||||
11 | Any person who is registered under the Retailers' | ||||||
12 | Occupation Tax Act
as of March 8, 1963, and who, during the | ||||||
13 | 3-year period immediately prior to
March 8, 1963, or during a | ||||||
14 | continuous 3-year period part of which passed
immediately | ||||||
15 | before and the remainder of which passes immediately after
| ||||||
16 | March 8, 1963, has been so registered continuously and who is | ||||||
17 | determined by
the Department not to have been either | ||||||
18 | delinquent or deficient in the
payment of tax liability during | ||||||
19 | that period under this Act or under any
other State tax law or | ||||||
20 | municipal or county tax ordinance or resolution
under which | ||||||
21 | the certificate of registration that is issued to the
| ||||||
22 | registrant under this Act will permit the registrant to engage | ||||||
23 | in business
without registering separately under such other | ||||||
24 | law, ordinance or
resolution, shall be considered to be a | ||||||
25 | Prior Continuous Compliance
taxpayer. Also any taxpayer who | ||||||
26 | has, as verified by the Department,
faithfully and |
| |||||||
| |||||||
1 | continuously complied with the condition of his bond or
other | ||||||
2 | security under the provisions of this Act for a period of 3
| ||||||
3 | consecutive years shall be considered to be a Prior Continuous | ||||||
4 | Compliance
taxpayer. | ||||||
5 | Every Prior Continuous Compliance taxpayer shall be exempt | ||||||
6 | from all
requirements under this Act concerning the furnishing | ||||||
7 | of a bond or other security as a
condition precedent to his | ||||||
8 | being authorized to engage in the business of
selling tangible | ||||||
9 | personal property at retail in this State. This exemption
| ||||||
10 | shall continue for each such taxpayer until such time as he may | ||||||
11 | be
determined by the Department to be delinquent in the filing | ||||||
12 | of any returns,
or is determined by the Department (either | ||||||
13 | through the Department's
issuance of a final assessment which | ||||||
14 | has become final under the Act, or by
the taxpayer's filing of | ||||||
15 | a return which admits tax that is not paid to be
due) to be | ||||||
16 | delinquent or deficient in the paying of any tax under this Act
| ||||||
17 | or under any other State tax law or municipal or county tax | ||||||
18 | ordinance or
resolution under which the certificate of | ||||||
19 | registration that is issued to
the registrant under this Act | ||||||
20 | will permit the registrant to engage in
business without | ||||||
21 | registering separately under such other law, ordinance or
| ||||||
22 | resolution, at which time that taxpayer shall become subject | ||||||
23 | to all the
financial responsibility requirements of this Act | ||||||
24 | and, as a condition of
being allowed to continue to engage in | ||||||
25 | the business of selling tangible
personal property at retail, | ||||||
26 | may be required to post bond or other
acceptable security with |
| |||||||
| |||||||
1 | the Department covering liability which such
taxpayer may | ||||||
2 | thereafter incur. Any taxpayer who fails to pay an admitted or
| ||||||
3 | established liability under this Act may also be required to | ||||||
4 | post bond or
other acceptable security with this Department | ||||||
5 | guaranteeing the payment of
such admitted or established | ||||||
6 | liability. | ||||||
7 | No certificate of registration shall be issued to any | ||||||
8 | person who is in
default to the State of Illinois for moneys | ||||||
9 | due under this Act or under any
other State tax law or | ||||||
10 | municipal or county tax ordinance or resolution
under which | ||||||
11 | the certificate of registration that is issued to the | ||||||
12 | applicant
under this Act will permit the applicant to engage | ||||||
13 | in business without
registering separately under such other | ||||||
14 | law, ordinance or resolution. | ||||||
15 | Any person aggrieved by any decision of the Department | ||||||
16 | under this
Section may, within 20 days after notice of such | ||||||
17 | decision, protest and
request a hearing, whereupon the | ||||||
18 | Department shall give notice to such
person of the time and | ||||||
19 | place fixed for such hearing and shall hold a
hearing in | ||||||
20 | conformity with the provisions of this Act and then issue its
| ||||||
21 | final administrative decision in the matter to such person. In | ||||||
22 | the absence
of such a protest within 20 days, the Department's | ||||||
23 | decision shall become
final without any further determination | ||||||
24 | being made or notice given. | ||||||
25 | With respect to security other than bonds (upon which the | ||||||
26 | Department may
sue in the event of a forfeiture), if the |
| |||||||
| |||||||
1 | taxpayer fails to pay, when due,
any amount whose payment such | ||||||
2 | security guarantees, the Department shall,
after such | ||||||
3 | liability is admitted by the taxpayer or established by the
| ||||||
4 | Department through the issuance of a final assessment that has | ||||||
5 | become final
under the law, convert the security which that | ||||||
6 | taxpayer has furnished into
money for the State, after first | ||||||
7 | giving the taxpayer at least 10 days'
written notice, by | ||||||
8 | registered or certified mail, to pay the liability or
forfeit | ||||||
9 | such security to the Department. If the security consists of | ||||||
10 | stocks
or bonds or other securities which are listed on a | ||||||
11 | public exchange, the
Department shall sell such securities | ||||||
12 | through such public exchange. If
the security consists of an | ||||||
13 | irrevocable bank letter of credit, the
Department shall | ||||||
14 | convert the security in the manner provided for in the
Uniform | ||||||
15 | Commercial Code. If the security consists of a bank | ||||||
16 | certificate of
deposit, the Department shall convert the | ||||||
17 | security into money by demanding
and collecting the amount of | ||||||
18 | such bank certificate of deposit from the bank
which issued | ||||||
19 | such certificate. If the security consists of a type of stocks
| ||||||
20 | or other securities which are not listed on a public exchange, | ||||||
21 | the
Department shall sell such security to the highest and | ||||||
22 | best bidder after
giving at least 10 days' notice of the date, | ||||||
23 | time and place of the intended
sale by publication in the | ||||||
24 | "State Official Newspaper". If the Department
realizes more | ||||||
25 | than the amount of such liability from the security, plus the
| ||||||
26 | expenses incurred by the Department in converting the security |
| |||||||
| |||||||
1 | into money,
the Department shall pay such excess to the | ||||||
2 | taxpayer who furnished such
security, and the balance shall be | ||||||
3 | paid into the State Treasury. | ||||||
4 | The Department shall discharge any surety and shall | ||||||
5 | release and return
any security deposited, assigned, pledged | ||||||
6 | or otherwise provided to it by
a taxpayer under this Section | ||||||
7 | within 30 days after: | ||||||
8 | (1) such taxpayer becomes a Prior Continuous | ||||||
9 | Compliance taxpayer; or | ||||||
10 | (2) such taxpayer has ceased to collect receipts on | ||||||
11 | which he is required
to remit tax to the Department, has | ||||||
12 | filed a final tax return, and has paid
to the Department an | ||||||
13 | amount sufficient to discharge his remaining tax
| ||||||
14 | liability, as determined by the Department, under this Act | ||||||
15 | and under every
other State tax law or municipal or county | ||||||
16 | tax ordinance or resolution
under which the certificate of | ||||||
17 | registration issued under this Act permits
the registrant | ||||||
18 | to engage in business without registering separately under
| ||||||
19 | such other law, ordinance or resolution. The Department | ||||||
20 | shall make a final
determination of the taxpayer's | ||||||
21 | outstanding tax liability as expeditiously
as possible | ||||||
22 | after his final tax return has been filed; if the | ||||||
23 | Department
cannot make such final determination within 45 | ||||||
24 | days after receiving the
final tax return, within such | ||||||
25 | period it shall so notify the taxpayer,
stating its | ||||||
26 | reasons therefor. |
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1 | (Source: P.A. 101-31, eff. 6-28-19; 102-40, eff. 6-25-21.)
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2 | (35 ILCS 120/2b) (from Ch. 120, par. 441b)
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3 | Sec. 2b.
The Department may, after notice and a hearing as
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4 | provided herein,
revoke the certificate of registration of any | ||||||
5 | person who violates any of
the provisions of this Act. Before | ||||||
6 | revocation of a certificate of
registration the Department | ||||||
7 | shall, within 90 days after non-compliance
and at least 7 days | ||||||
8 | prior to the date of the
hearing, give the person so accused | ||||||
9 | notice in writing of the charge against
him or her, and on the | ||||||
10 | date designated shall conduct a hearing upon
this matter. The | ||||||
11 | lapse of such 90 day period shall not preclude the
Department | ||||||
12 | from conducting revocation proceedings at a later date if
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13 | necessary. Any hearing held under this Section shall be | ||||||
14 | conducted by the Director of
Revenue or by any officer or | ||||||
15 | employee of the Department designated, in
writing, by the | ||||||
16 | Director of Revenue.
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17 | Upon the hearing of any such proceeding, the Director of | ||||||
18 | Revenue, or any
officer or employee of the Department | ||||||
19 | designated, in writing, by the
Director of Revenue, may | ||||||
20 | administer oaths and the Department may procure by
its | ||||||
21 | subpoena the attendance of witnesses and, by its subpoena | ||||||
22 | duces tecum,
the production of relevant books and papers. Any | ||||||
23 | circuit court, upon application
either of the accused or of | ||||||
24 | the
Department, may, by order duly entered, require the | ||||||
25 | attendance of witnesses
and the production of relevant books |
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1 | and papers, before the Department in
any hearing relating to | ||||||
2 | the revocation of certificates of registration.
Upon refusal | ||||||
3 | or neglect to obey the order of the court, the court may
compel | ||||||
4 | obedience thereof by proceedings for contempt.
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5 | The Department may, by application to any circuit court,
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6 | obtain an injunction
restraining any person who engages in the
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7 | business of selling tangible personal property at retail in | ||||||
8 | this State
without a certificate of registration (either | ||||||
9 | because the certificate
of registration has been revoked or | ||||||
10 | because of a failure to obtain a
certificate of registration | ||||||
11 | in the first instance) from engaging in such
business until | ||||||
12 | such person, as if he or she were a new applicant for
a | ||||||
13 | certificate of registration, shall comply with all of the | ||||||
14 | conditions,
restrictions and requirements of Section 2a of | ||||||
15 | this Act and qualify for and
obtain a
certificate of | ||||||
16 | registration. Upon refusal or neglect to obey the order of
the | ||||||
17 | court, the court may compel obedience
thereof by proceedings | ||||||
18 | for contempt.
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19 | It shall not be a defense in a proceeding before the | ||||||
20 | Department to
revoke a certificate of registration issued | ||||||
21 | under the Act, or in any action
by the Department to collect | ||||||
22 | any tax due under this Act, that the holder of
the certificate | ||||||
23 | is a party to an installment payment agreement under
Section | ||||||
24 | 2a of this Act if the liability which is the basis of the
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25 | revocation proceeding, or the tax that is sought to be | ||||||
26 | collected: (1) was
incurred after the date of the agreement |
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1 | was approved by the Department;
or (2) was incurred prior to | ||||||
2 | the date the agreement was approved by the
Department, but was | ||||||
3 | not included in the agreement; or (3) was included in
the | ||||||
4 | agreement, but the taxpayer is in default of the agreement.
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5 | If a person who is licensed as a retailer of alcoholic | ||||||
6 | liquor under the Liquor Control Act of 1934 has had his or her | ||||||
7 | certificate of registration revoked under this Section 2b, | ||||||
8 | then, pursuant to Section 7-6.5 of the Liquor Control Act of | ||||||
9 | 1934, the Department shall file a notice with the Liquor | ||||||
10 | Control Commission that includes a certification, signed by | ||||||
11 | the Director of Revenue or his or her designee, attesting that | ||||||
12 | the person's certificate of registration has been revoked | ||||||
13 | after notice and an opportunity to be heard. | ||||||
14 | (Source: P.A. 86-338; 86-383; 86-1028.)
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15 | Section 10. The Liquor Control Act of 1934 is amended by | ||||||
16 | adding Sections 1-3.45 and 7-6.5 as follows: | ||||||
17 | (235 ILCS 5/1-3.45 new) | ||||||
18 | Sec. 1-3.45. Inactive license. "Inactive" means a status | ||||||
19 | of licensure in which the licensee holds a current license | ||||||
20 | under this Act, but the licensee is prohibited from engaging | ||||||
21 | in all licensed activities because the licensee does not hold | ||||||
22 | an active certificate of registration issued by the Department | ||||||
23 | of Revenue pursuant to the Retailers' Occupation Tax Act. |
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1 | (235 ILCS 5/7-6.5 new) | ||||||
2 | Sec. 7-6.5. Inactive licenses; certificate of | ||||||
3 | registration. Notwithstanding any provision of this Act to the | ||||||
4 | contrary, the Commission shall deactivate the license of any | ||||||
5 | licensee authorized to sell alcoholic liquor at retail if that | ||||||
6 | person's certificate of registration renewal has been denied | ||||||
7 | by the Department of Revenue pursuant to Section 2a of the | ||||||
8 | Retailers' Occupation Tax Act or that person's certificate of | ||||||
9 | registration has been revoked by the Department of Revenue | ||||||
10 | pursuant to Section 2b of the Retailers' Occupation Tax Act | ||||||
11 | until the violation resulting in the nonrenewal or revocation | ||||||
12 | has been remedied and the certificate of registration has been | ||||||
13 | reinstated by the Department of Revenue. The Department of | ||||||
14 | Revenue shall file a notice with the Commission that includes | ||||||
15 | a certification, signed by the Director of Revenue or his or | ||||||
16 | her designee, attesting that the person's certificate of | ||||||
17 | registration renewal has been denied or the person's | ||||||
18 | certificate of registration has been revoked, after notice and | ||||||
19 | an opportunity to be heard. | ||||||
20 | If a person who is licensed as a retailer of alcoholic | ||||||
21 | liquor under this Act has had the renewal of his or her | ||||||
22 | certificate of registration denied under Section 2a or revoked | ||||||
23 | under Section 2b of the Retailers' Occupation Tax Act, then, | ||||||
24 | pursuant to this Section, distributors licensed under this Act | ||||||
25 | are prohibited from selling alcoholic liquor to that retailer, | ||||||
26 | that retailer is prohibited from purchasing alcoholic liquor |
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1 | from distributors, and all other licensed activities are | ||||||
2 | prohibited, pending notification by the Department of Revenue | ||||||
3 | that the nonrenewal or revocation has been resolved to the | ||||||
4 | Department of Revenue's satisfaction.
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5 | Section 99. Effective date. This Act takes effect January | ||||||
6 | 1, 2023.
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