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90_SB0910
30 ILCS 105/5.449 new
235 ILCS 5/1-3.37 new
235 ILCS 5/8-2 from Ch. 43, par. 159
235 ILCS 5/Art. XII heading new
235 ILCS 5/12-1 new
235 ILCS 5/12-2 new
235 ILCS 5/12-3 new
Amends the State Finance Act and the Liquor Control Act
of 1934 to create the Grape and Wine Resources Council.
Provides for the creation of the Grape and Wine Resources
Council to provide support and growth services to the
Illinois grape wine industry. Allocates $0.02 of the wine
excise tax collected on each gallon of wine for use for
grants to the Council to be used for its purposes.
LRB9003325LDpk
LRB9003325LDpk
1 AN ACT in relation to the regulation of wine, amending
2 named Acts.
3 Be it enacted by the People of the State of Illinois,
4 represented in the General Assembly:
5 Section 5. The State Finance Act is amended by adding
6 Section 5.449 as follows:
7 (30 ILCS 105/5.449 new)
8 Sec. 5.449. The Grape and Wine Resources Fund.
9 Section 10. The Liquor Control Act of 1934 is amended by
10 changing Section 8-2 and adding Section 1-3.37 and Article
11 XII as follows:
12 (235 ILCS 5/1-3.37 new)
13 Sec. 1-3.37. "Council" means the Grape and Wine
14 Resources Council.
15 (235 ILCS 5/8-2) (from Ch. 43, par. 159)
16 Sec. 8-2. It is the duty of each manufacturer with
17 respect to alcoholic liquor produced or imported by such
18 manufacturer, or purchased tax-free by such manufacturer from
19 another manufacturer or importing distributor, and of each
20 importing distributor as to alcoholic liquor purchased by
21 such importing distributor from foreign importers or from
22 anyone from any point in the United States outside of this
23 State or purchased tax-free from another manufacturer or
24 importing distributor, to pay the taxes tax imposed by
25 Section 8-1 to the Department of Revenue on or before the
26 15th day of the calendar month following the calendar month
27 in which such alcoholic liquor is sold or used by such
28 manufacturer or by such importing distributor other than in
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1 an authorized tax-free manner.
2 Each manufacturer and each importing distributor shall,
3 on or before the 15th day of each calendar month, file with
4 the Department of Revenue, on forms prescribed and furnished
5 by the Department, a report in writing in such form as may be
6 required by the Department in order to compute, and assure
7 the accuracy of, the tax due on all taxable sales and uses of
8 alcoholic liquor occurring during the preceding month.
9 Payment of the tax in the amount disclosed by the report
10 shall accompany the report.
11 The Department may, if it deems it necessary in order to
12 insure the payment of the tax imposed by this Article,
13 require returns to be made more frequently than and covering
14 periods of less than a month. Such return shall contain such
15 further information as the Department may reasonably require.
16 It shall be presumed that all alcoholic liquors acquired
17 or made by any importing distributor or manufacturer have
18 been sold or used by him in this State and are the basis for
19 the tax imposed by this Article unless proven, to the
20 satisfaction of the Department, that such alcoholic liquors
21 are (1) still in the possession of such importing distributor
22 or manufacturer, or (2) prior to the termination of
23 possession have been lost by theft or through unintentional
24 destruction, or (3) that such alcoholic liquors are otherwise
25 exempt from taxation under this Act.
26 The Department may require any foreign importer to file
27 monthly information returns, by the 15th day of the month
28 following the month which any such return covers, if the
29 Department determines this to be necessary to the proper
30 performance of the Department's functions and duties under
31 this Act. Such return shall contain such information as the
32 Department may reasonably require.
33 Every manufacturer and importing distributor shall also
34 file, with the Department, a bond in an amount not less than
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1 $1,000 and not to exceed $100,000 on a form to be approved
2 by, and with a surety or sureties satisfactory to, the
3 Department. Such bond shall be conditioned upon the
4 manufacturer or importing distributor paying to the
5 Department all monies becoming due from such manufacturer or
6 importing distributor under this Article. The Department
7 shall fix the penalty of such bond in each case, taking into
8 consideration the amount of alcoholic liquor expected to be
9 sold and used by such manufacturer or importing distributor,
10 and the penalty fixed by the Department shall be sufficient,
11 in the Department's opinion, to protect the State of Illinois
12 against failure to pay any amount due under this Article, but
13 the amount of the penalty fixed by the Department shall not
14 exceed twice the amount of tax liability of a monthly return,
15 nor shall the amount of such penalty be less than $1,000. The
16 Department shall notify the Commission of the Department's
17 approval or disapproval of any such manufacturer's or
18 importing distributor's bond, or of the termination or
19 cancellation of any such bond, or of the Department's
20 direction to a manufacturer or importing distributor that he
21 must file additional bond in order to comply with this
22 Section. The Commission shall not issue a license to any
23 applicant for a manufacturer's or importing distributor's
24 license unless the Commission has received a notification
25 from the Department showing that such applicant has filed a
26 satisfactory bond with the Department hereunder and that such
27 bond has been approved by the Department. Failure by any
28 licensed manufacturer or importing distributor to keep a
29 satisfactory bond in effect with the Department or to furnish
30 additional bond to the Department, when required hereunder by
31 the Department to do so, shall be grounds for the revocation
32 or suspension of such manufacturer's or importing
33 distributor's license by the Commission. If a manufacturer or
34 importing distributor fails to pay any amount due under this
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1 Article, his bond with the Department shall be deemed
2 forfeited, and the Department may institute a suit in its own
3 name on such bond.
4 After notice and opportunity for a hearing the State
5 Commission may revoke or suspend the license of any
6 manufacturer or importing distributor who fails to comply
7 with the provisions of this Section. Notice of such hearing
8 and the time and place thereof shall be in writing and shall
9 contain a statement of the charges against the licensee. Such
10 notice may be given by United States registered or certified
11 mail with return receipt requested, addressed to the person
12 concerned at his last known address and shall be given not
13 less than 7 days prior to the date fixed for the hearing. An
14 order revoking or suspending a license under the provisions
15 of this Section may be reviewed in the manner provided in
16 Section 7-10 of this Act. No new license shall be granted to
17 a person whose license has been revoked for a violation of
18 this Section or, in case of suspension, shall such suspension
19 be terminated until he has paid to the Department all taxes
20 and penalties which he owes the State under the provisions of
21 this Act.
22 Every manufacturer or importing distributor who has, as
23 verified by the Department, continuously complied with the
24 conditions of the bond under this Act for a period of 2 years
25 shall be considered to be a prior continuous compliance
26 taxpayer. In determining the consecutive period of time for
27 qualification as a prior continuous compliance taxpayer, any
28 consecutive period of time of qualifying compliance
29 immediately prior to the effective date of this amendatory
30 Act of 1987 shall be credited to any manufacturer or
31 importing distributor.
32 Every prior continuous compliance taxpayer shall be
33 exempt from the bond requirements of this Act until the
34 Department has determined the taxpayer to be delinquent in
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1 the filing of any return or deficient in the payment of any
2 tax under this Act. Any taxpayer who fails to pay an
3 admitted or established liability under this Act may also be
4 required to post bond or other acceptable security with the
5 Department guaranteeing the payment of such admitted or
6 established liability.
7 The Department shall discharge any surety and shall
8 release and return any bond or security deposit assigned,
9 pledged or otherwise provided to it by a taxpayer under this
10 Section within 30 days after: (1) such taxpayer becomes a
11 prior continuous compliance taxpayer; or (2) such taxpayer
12 has ceased to collect receipts on which he is required to
13 remit tax to the Department, has filed a final tax return,
14 and has paid to the Department an amount sufficient to
15 discharge his remaining tax liability as determined by the
16 Department under this Act.
17 (Source: P.A. 86-654.)
18 (235 ILCS 5/Art. XII heading new)
19 ARTICLE XII. GRAPE AND WINE RESOURCES COUNCIL
20 (235 ILCS 5/12-1 new)
21 Sec. 12-1. Grape and Wine Resources Council.
22 (a) There is hereby created the Grape and Wine Resources
23 Council, which shall have the powers and duties specified in
24 this Article and all other powers necessary and proper to
25 execute the provisions of this Article.
26 (b) The Council shall consist of 14 members including:
27 (1) The Director of the Illinois Department of
28 Agriculture, ex officio, or the Director's designee.
29 (2) The Dean of the SIU College of Agriculture, or
30 the Dean's designee.
31 (3) The Dean of the University of Illinois College
32 of Agriculture, or the Dean's designee.
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1 (4) The President of the Illinois Grape Growers and
2 Vintners Association or the President's designee.
3 (5) An expert in enology or food science and
4 nutrition to be named by the Director of the Illinois
5 Department of Agriculture from nominations submitted
6 jointly by the Deans of the Colleges of Agriculture at
7 Southern Illinois University and the University of
8 Illinois.
9 (6) An expert in marketing to be named by the
10 Director of the Illinois Department of Agriculture from
11 nominations submitted jointly by the Deans of the
12 Colleges of Agriculture at Southern Illinois University
13 and the University of Illinois.
14 (7) An expert in viticulture to be named by the
15 Director of the Illinois Department of Agriculture from
16 nominations submitted jointly by the Deans of the
17 Colleges of Agriculture at Southern Illinois University
18 and the University of Illinois.
19 (8) The Director of the Illinois Department of
20 Commerce and Community Affairs, ex officio, or his or her
21 designee.
22 (9) A representative from the Illinois Division of
23 Tourism, to be named by the Director of the Illinois
24 Department of Commerce and Community Affairs.
25 (10) Five persons appointed by the President of the
26 Illinois Grape Growers and Vintners Association such
27 that, including the President, 3 are grape growers and 3
28 are vintners.
29 Members of the Council shall receive no compensation, but
30 shall be reimbursed for travel and lodging expenses incurred
31 in the performance of their duties. The Council's Co-Chairs
32 shall be the Director of the Illinois Department of
33 Agriculture and the Dean of the College of Agriculture at the
34 University where the Council is housed; the Co-Chairs will
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1 chair alternate meetings.
2 (c) The Council shall be housed at Southern Illinois
3 University at Carbondale, which shall maintain a
4 collaborative relationship with the University of Illinois at
5 Champaign.
6 (235 ILCS 5/12-2 new)
7 Sec. 12-2. Powers and duties of Council.
8 (a) Upon the appointment of its final member, the
9 Council shall adopt by-laws governing its members, meetings,
10 terms of office, and administration.
11 (b) The Council shall provide support and growth
12 services to the grape wine industry in Illinois that include,
13 but need not be limited to: (i) advocacy, liaison, and
14 promotion of grape growing and wine making, (ii) the
15 provision of consultation and special training to prospective
16 and established grape growers and wine makers, (iii)
17 viticulture and enological research pertinent to State wine
18 industry needs, and (iv) development of marketing policies
19 and strategies.
20 (c) The Council shall not enter into any effort to
21 regulate the price of grape products or wine.
22 (235 ILCS 5/12-3 new)
23 Sec. 12-3. Tax. The Department of Revenue shall deposit
24 in the Grape and Wine Resources Fund created under Section
25 12-1 of this Act $0.02 of the wine excise tax collected on
26 each gallon of wine under Section 8-1 of this Act.
27 Moneys collected under this Section shall be deposited
28 into the Grape Wine Resources Fund and administered by the
29 Illinois Department of Agriculture, which shall serve as the
30 lead administrative agency for allocation and auditing of
31 funds as well as monitoring program implementation. The
32 Department shall make an annual grant of moneys from the Fund
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1 to the Council, which shall be used to pay for the Council's
2 expenses. These moneys shall be used by the Council to
3 achieve the Council's objectives and shall not be used for
4 any political or legislative purpose. Money remaining in the
5 Fund at the end of the fiscal year shall remain in the Fund
6 for use during the following year and shall not be
7 transferred to any other State fund.