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1 | AN ACT concerning alcoholic liquor.
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2 | Be it enacted by the People of the State of Illinois, | ||||||
3 | represented in the General Assembly:
| ||||||
4 | Section 5. The Retailers' Occupation Tax Act is amended by | ||||||
5 | changing Section 3 as follows:
| ||||||
6 | (35 ILCS 120/3) (from Ch. 120, par. 442)
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7 | Sec. 3. Except as provided in this Section, on or before | ||||||
8 | the twentieth
day of each calendar month, every person engaged | ||||||
9 | in the business of
selling tangible personal property at retail | ||||||
10 | in this State during the
preceding calendar month shall file a | ||||||
11 | return with the Department, stating:
| ||||||
12 | 1. The name of the seller;
| ||||||
13 | 2. His residence address and the address of his | ||||||
14 | principal place of
business and the address of the | ||||||
15 | principal place of business (if that is
a different | ||||||
16 | address) from which he engages in the business of selling
| ||||||
17 | tangible personal property at retail in this State;
| ||||||
18 | 3. Total amount of receipts received by him during the | ||||||
19 | preceding
calendar month or quarter, as the case may be, | ||||||
20 | from sales of tangible
personal property, and from services | ||||||
21 | furnished, by him during such
preceding calendar month or | ||||||
22 | quarter;
| ||||||
23 | 4. Total amount received by him during the preceding | ||||||
24 | calendar month or
quarter on charge and time sales of | ||||||
25 | tangible personal property, and from
services furnished, | ||||||
26 | by him prior to the month or quarter for which the return
| ||||||
27 | is filed;
| ||||||
28 | 5. Deductions allowed by law;
| ||||||
29 | 6. Gross receipts which were received by him during the | ||||||
30 | preceding
calendar month or quarter and upon the basis of | ||||||
31 | which the tax is imposed;
| ||||||
32 | 7. The amount of credit provided in Section 2d of this |
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| |||||||
1 | Act;
| ||||||
2 | 8. The amount of tax due;
| ||||||
3 | 9. The signature of the taxpayer; and
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4 | 10. Such other reasonable information as the | ||||||
5 | Department may require.
| ||||||
6 | If a taxpayer fails to sign a return within 30 days after | ||||||
7 | the proper notice
and demand for signature by the Department, | ||||||
8 | the return shall be considered
valid and any amount shown to be | ||||||
9 | due on the return shall be deemed assessed.
| ||||||
10 | Each return shall be accompanied by the statement of | ||||||
11 | prepaid tax issued
pursuant to Section 2e for which credit is | ||||||
12 | claimed.
| ||||||
13 | Prior to October 1, 2003, a retailer may accept a | ||||||
14 | Manufacturer's Purchase
Credit
certification from a purchaser | ||||||
15 | in satisfaction of Use Tax
as provided in Section 3-85 of the | ||||||
16 | Use Tax Act if the purchaser provides the
appropriate | ||||||
17 | documentation as required by Section 3-85
of the Use Tax Act. A | ||||||
18 | Manufacturer's Purchase Credit
certification, accepted by a | ||||||
19 | retailer prior to October 1, 2003 as provided
in
Section 3-85 | ||||||
20 | of the Use Tax Act, may be used by that retailer to
satisfy | ||||||
21 | Retailers' Occupation Tax liability in the amount claimed in
| ||||||
22 | the certification, not to exceed 6.25% of the receipts
subject | ||||||
23 | to tax from a qualifying purchase. A Manufacturer's Purchase | ||||||
24 | Credit
reported on any original or amended return
filed under
| ||||||
25 | this Act after October 20, 2003 shall be disallowed. No | ||||||
26 | Manufacturer's
Purchase Credit may be used after September 30, | ||||||
27 | 2003 to
satisfy any
tax liability imposed under this Act, | ||||||
28 | including any audit liability.
| ||||||
29 | The Department may require returns to be filed on a | ||||||
30 | quarterly basis.
If so required, a return for each calendar | ||||||
31 | quarter shall be filed on or
before the twentieth day of the | ||||||
32 | calendar month following the end of such
calendar quarter. The | ||||||
33 | taxpayer shall also file a return with the
Department for each | ||||||
34 | of the first two months of each calendar quarter, on or
before | ||||||
35 | the twentieth day of the following calendar month, stating:
| ||||||
36 | 1. The name of the seller;
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| |||||||
1 | 2. The address of the principal place of business from | ||||||
2 | which he engages
in the business of selling tangible | ||||||
3 | personal property at retail in this State;
| ||||||
4 | 3. The total amount of taxable receipts received by him | ||||||
5 | during the
preceding calendar month from sales of tangible | ||||||
6 | personal property by him
during such preceding calendar | ||||||
7 | month, including receipts from charge and
time sales, but | ||||||
8 | less all deductions allowed by law;
| ||||||
9 | 4. The amount of credit provided in Section 2d of this | ||||||
10 | Act;
| ||||||
11 | 5. The amount of tax due; and
| ||||||
12 | 6. Such other reasonable information as the Department | ||||||
13 | may
require.
| ||||||
14 | Beginning on October 1, 2003, any person who is not a | ||||||
15 | licensed
distributor, importing distributor, or manufacturer, | ||||||
16 | as defined in the Liquor
Control Act of 1934, but is engaged in | ||||||
17 | the business of
selling, at retail, alcoholic liquor
shall file | ||||||
18 | a statement with the Department of Revenue, in a format
and at | ||||||
19 | a time prescribed by the Department, showing the total amount | ||||||
20 | paid for
alcoholic liquor purchased during the preceding month | ||||||
21 | and such other
information as is reasonably required by the | ||||||
22 | Department.
The Department may adopt rules to require
that this | ||||||
23 | statement be filed in an electronic or telephonic format. Such | ||||||
24 | rules
may provide for exceptions from the filing requirements | ||||||
25 | of this paragraph. For
the
purposes of this
paragraph, the term | ||||||
26 | "alcoholic liquor" shall have the meaning prescribed in the
| ||||||
27 | Liquor Control Act of 1934.
| ||||||
28 | Beginning on October 1, 2003, every distributor, importing | ||||||
29 | distributor, and
manufacturer of alcoholic liquor as defined in | ||||||
30 | the Liquor Control Act of 1934,
shall file a
statement with the | ||||||
31 | Department of Revenue, no later than the 10th day of the
month | ||||||
32 | for the
preceding month during which transactions occurred, by | ||||||
33 | electronic means,
showing the
total amount of gross receipts | ||||||
34 | from the sale of alcoholic liquor sold or
distributed during
| ||||||
35 | the preceding month to purchasers; identifying the purchaser to | ||||||
36 | whom it was
sold or
distributed; the purchaser's tax |
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| |||||||
1 | registration number; and such other
information
reasonably | ||||||
2 | required by the Department. A distributor, importing | ||||||
3 | distributor, or manufacturer of alcoholic liquor must | ||||||
4 | personally deliver, mail, or provide by electronic means to | ||||||
5 | each retailer listed on the monthly statement a report | ||||||
6 | containing a cumulative total of that distributor's, importing | ||||||
7 | distributor's, or manufacturer's total sales of alcoholic | ||||||
8 | liquor to that retailer no later than the 10th day of the month | ||||||
9 | for the preceding month during which the transaction occurred. | ||||||
10 | The distributor, importing distributor, or manufacturer shall | ||||||
11 | notify the retailer as to the method by which the distributor, | ||||||
12 | importing distributor, or manufacturer will provide the sales | ||||||
13 | information. If the retailer is unable to receive the sales | ||||||
14 | information by electronic means, the distributor, importing | ||||||
15 | distributor, or manufacturer shall furnish the sales | ||||||
16 | information by personal delivery or by mail. For purposes of | ||||||
17 | this paragraph, the term "electronic means" includes, but is | ||||||
18 | not limited to, the use of a secure Internet website, e-mail, | ||||||
19 | or facsimile.
A copy of the monthly statement shall be
sent to
| ||||||
20 | the retailer no later than the 10th day of the month for the | ||||||
21 | preceding month
during which
transactions occurred.
| ||||||
22 | If a total amount of less than $1 is payable, refundable or | ||||||
23 | creditable,
such amount shall be disregarded if it is less than | ||||||
24 | 50 cents and shall be
increased to $1 if it is 50 cents or more.
| ||||||
25 | Beginning October 1, 1993,
a taxpayer who has an average | ||||||
26 | monthly tax liability of $150,000 or more shall
make all | ||||||
27 | payments required by rules of the
Department by electronic | ||||||
28 | funds transfer. Beginning October 1, 1994, a taxpayer
who has | ||||||
29 | an average monthly tax liability of $100,000 or more shall make | ||||||
30 | all
payments required by rules of the Department by electronic | ||||||
31 | funds transfer.
Beginning October 1, 1995, a taxpayer who has | ||||||
32 | an average monthly tax liability
of $50,000 or more shall make | ||||||
33 | all
payments required by rules of the Department by electronic | ||||||
34 | funds transfer.
Beginning October 1, 2000, a taxpayer who has | ||||||
35 | an annual tax liability of
$200,000 or more shall make all | ||||||
36 | payments required by rules of the Department by
electronic |
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| |||||||
1 | funds transfer. The term "annual tax liability" shall be the | ||||||
2 | sum of
the taxpayer's liabilities under this Act, and under all | ||||||
3 | other State and local
occupation and use tax laws administered | ||||||
4 | by the Department, for the immediately
preceding calendar year.
| ||||||
5 | The term "average monthly tax liability" shall be the sum of | ||||||
6 | the
taxpayer's liabilities under this
Act, and under all other | ||||||
7 | State and local occupation and use tax
laws administered by the | ||||||
8 | Department, for the immediately preceding calendar
year | ||||||
9 | divided by 12.
Beginning on October 1, 2002, a taxpayer who has | ||||||
10 | a tax liability in the
amount set forth in subsection (b) of | ||||||
11 | Section 2505-210 of the Department of
Revenue Law shall make | ||||||
12 | all payments required by rules of the Department by
electronic | ||||||
13 | funds transfer.
| ||||||
14 | Before August 1 of each year beginning in 1993, the | ||||||
15 | Department shall
notify all taxpayers required to make payments | ||||||
16 | by electronic funds
transfer. All taxpayers
required to make | ||||||
17 | payments by electronic funds transfer shall make those
payments | ||||||
18 | for
a minimum of one year beginning on October 1.
| ||||||
19 | Any taxpayer not required to make payments by electronic | ||||||
20 | funds transfer may
make payments by electronic funds transfer | ||||||
21 | with
the permission of the Department.
| ||||||
22 | All taxpayers required to make payment by electronic funds | ||||||
23 | transfer and
any taxpayers authorized to voluntarily make | ||||||
24 | payments by electronic funds
transfer shall make those payments | ||||||
25 | in the manner authorized by the Department.
| ||||||
26 | The Department shall adopt such rules as are necessary to | ||||||
27 | effectuate a
program of electronic funds transfer and the | ||||||
28 | requirements of this Section.
| ||||||
29 | Any amount which is required to be shown or reported on any | ||||||
30 | return or
other document under this Act shall, if such amount | ||||||
31 | is not a whole-dollar
amount, be increased to the nearest | ||||||
32 | whole-dollar amount in any case where
the fractional part of a | ||||||
33 | dollar is 50 cents or more, and decreased to the
nearest | ||||||
34 | whole-dollar amount where the fractional part of a dollar is | ||||||
35 | less
than 50 cents.
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36 | If the retailer is otherwise required to file a monthly |
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| |||||||
1 | return and if the
retailer's average monthly tax liability to | ||||||
2 | the Department does not exceed
$200, the Department may | ||||||
3 | authorize his returns to be filed on a quarter
annual basis, | ||||||
4 | with the return for January, February and March of a given
year | ||||||
5 | being due by April 20 of such year; with the return for April, | ||||||
6 | May and
June of a given year being due by July 20 of such year; | ||||||
7 | with the return for
July, August and September of a given year | ||||||
8 | being due by October 20 of such
year, and with the return for | ||||||
9 | October, November and December of a given
year being due by | ||||||
10 | January 20 of the following year.
| ||||||
11 | If the retailer is otherwise required to file a monthly or | ||||||
12 | quarterly
return and if the retailer's average monthly tax | ||||||
13 | liability with the
Department does not exceed $50, the | ||||||
14 | Department may authorize his returns to
be filed on an annual | ||||||
15 | basis, with the return for a given year being due by
January 20 | ||||||
16 | of the following year.
| ||||||
17 | Such quarter annual and annual returns, as to form and | ||||||
18 | substance,
shall be subject to the same requirements as monthly | ||||||
19 | returns.
| ||||||
20 | Notwithstanding any other provision in this Act concerning | ||||||
21 | the time
within which a retailer may file his return, in the | ||||||
22 | case of any retailer
who ceases to engage in a kind of business | ||||||
23 | which makes him responsible
for filing returns under this Act, | ||||||
24 | such retailer shall file a final
return under this Act with the | ||||||
25 | Department not more than one month after
discontinuing such | ||||||
26 | business.
| ||||||
27 | Where the same person has more than one business registered | ||||||
28 | with the
Department under separate registrations under this | ||||||
29 | Act, such person may
not file each return that is due as a | ||||||
30 | single return covering all such
registered businesses, but | ||||||
31 | shall file separate returns for each such
registered business.
| ||||||
32 | In addition, with respect to motor vehicles, watercraft,
| ||||||
33 | aircraft, and trailers that are required to be registered with | ||||||
34 | an agency of
this State, every
retailer selling this kind of | ||||||
35 | tangible personal property shall file,
with the Department, | ||||||
36 | upon a form to be prescribed and supplied by the
Department, a |
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| |||||||
1 | separate return for each such item of tangible personal
| ||||||
2 | property which the retailer sells, except that if, in the same
| ||||||
3 | transaction, (i) a retailer of aircraft, watercraft, motor | ||||||
4 | vehicles or
trailers transfers more than one aircraft, | ||||||
5 | watercraft, motor
vehicle or trailer to another aircraft, | ||||||
6 | watercraft, motor vehicle
retailer or trailer retailer for the | ||||||
7 | purpose of resale
or (ii) a retailer of aircraft, watercraft, | ||||||
8 | motor vehicles, or trailers
transfers more than one aircraft, | ||||||
9 | watercraft, motor vehicle, or trailer to a
purchaser for use as | ||||||
10 | a qualifying rolling stock as provided in Section 2-5 of
this | ||||||
11 | Act, then
that seller may report the transfer of all aircraft,
| ||||||
12 | watercraft, motor vehicles or trailers involved in that | ||||||
13 | transaction to the
Department on the same uniform | ||||||
14 | invoice-transaction reporting return form. For
purposes of | ||||||
15 | this Section, "watercraft" means a Class 2, Class 3, or Class 4
| ||||||
16 | watercraft as defined in Section 3-2 of the Boat Registration | ||||||
17 | and Safety Act, a
personal watercraft, or any boat equipped | ||||||
18 | with an inboard motor.
| ||||||
19 | Any retailer who sells only motor vehicles, watercraft,
| ||||||
20 | aircraft, or trailers that are required to be registered with | ||||||
21 | an agency of
this State, so that all
retailers' occupation tax | ||||||
22 | liability is required to be reported, and is
reported, on such | ||||||
23 | transaction reporting returns and who is not otherwise
required | ||||||
24 | to file monthly or quarterly returns, need not file monthly or
| ||||||
25 | quarterly returns. However, those retailers shall be required | ||||||
26 | to
file returns on an annual basis.
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27 | The transaction reporting return, in the case of motor | ||||||
28 | vehicles
or trailers that are required to be registered with an | ||||||
29 | agency of this
State, shall
be the same document as the Uniform | ||||||
30 | Invoice referred to in Section 5-402
of The Illinois Vehicle | ||||||
31 | Code and must show the name and address of the
seller; the name | ||||||
32 | and address of the purchaser; the amount of the selling
price | ||||||
33 | including the amount allowed by the retailer for traded-in
| ||||||
34 | property, if any; the amount allowed by the retailer for the | ||||||
35 | traded-in
tangible personal property, if any, to the extent to | ||||||
36 | which Section 1 of
this Act allows an exemption for the value |
| |||||||
| |||||||
1 | of traded-in property; the
balance payable after deducting such | ||||||
2 | trade-in allowance from the total
selling price; the amount of | ||||||
3 | tax due from the retailer with respect to
such transaction; the | ||||||
4 | amount of tax collected from the purchaser by the
retailer on | ||||||
5 | such transaction (or satisfactory evidence that such tax is
not | ||||||
6 | due in that particular instance, if that is claimed to be the | ||||||
7 | fact);
the place and date of the sale; a sufficient | ||||||
8 | identification of the
property sold; such other information as | ||||||
9 | is required in Section 5-402 of
The Illinois Vehicle Code, and | ||||||
10 | such other information as the Department
may reasonably | ||||||
11 | require.
| ||||||
12 | The transaction reporting return in the case of watercraft
| ||||||
13 | or aircraft must show
the name and address of the seller; the | ||||||
14 | name and address of the
purchaser; the amount of the selling | ||||||
15 | price including the amount allowed
by the retailer for | ||||||
16 | traded-in property, if any; the amount allowed by
the retailer | ||||||
17 | for the traded-in tangible personal property, if any, to
the | ||||||
18 | extent to which Section 1 of this Act allows an exemption for | ||||||
19 | the
value of traded-in property; the balance payable after | ||||||
20 | deducting such
trade-in allowance from the total selling price; | ||||||
21 | the amount of tax due
from the retailer with respect to such | ||||||
22 | transaction; the amount of tax
collected from the purchaser by | ||||||
23 | the retailer on such transaction (or
satisfactory evidence that | ||||||
24 | such tax is not due in that particular
instance, if that is | ||||||
25 | claimed to be the fact); the place and date of the
sale, a | ||||||
26 | sufficient identification of the property sold, and such other
| ||||||
27 | information as the Department may reasonably require.
| ||||||
28 | Such transaction reporting return shall be filed not later | ||||||
29 | than 20
days after the day of delivery of the item that is | ||||||
30 | being sold, but may
be filed by the retailer at any time sooner | ||||||
31 | than that if he chooses to
do so. The transaction reporting | ||||||
32 | return and tax remittance or proof of
exemption from the | ||||||
33 | Illinois use tax may be transmitted to the Department
by way of | ||||||
34 | the State agency with which, or State officer with whom the
| ||||||
35 | tangible personal property must be titled or registered (if | ||||||
36 | titling or
registration is required) if the Department and such |
| |||||||
| |||||||
1 | agency or State
officer determine that this procedure will | ||||||
2 | expedite the processing of
applications for title or | ||||||
3 | registration.
| ||||||
4 | With each such transaction reporting return, the retailer | ||||||
5 | shall remit
the proper amount of tax due (or shall submit | ||||||
6 | satisfactory evidence that
the sale is not taxable if that is | ||||||
7 | the case), to the Department or its
agents, whereupon the | ||||||
8 | Department shall issue, in the purchaser's name, a
use tax | ||||||
9 | receipt (or a certificate of exemption if the Department is
| ||||||
10 | satisfied that the particular sale is tax exempt) which such | ||||||
11 | purchaser
may submit to the agency with which, or State officer | ||||||
12 | with whom, he must
title or register the tangible personal | ||||||
13 | property that is involved (if
titling or registration is | ||||||
14 | required) in support of such purchaser's
application for an | ||||||
15 | Illinois certificate or other evidence of title or
registration | ||||||
16 | to such tangible personal property.
| ||||||
17 | No retailer's failure or refusal to remit tax under this | ||||||
18 | Act
precludes a user, who has paid the proper tax to the | ||||||
19 | retailer, from
obtaining his certificate of title or other | ||||||
20 | evidence of title or
registration (if titling or registration | ||||||
21 | is required) upon satisfying
the Department that such user has | ||||||
22 | paid the proper tax (if tax is due) to
the retailer. The | ||||||
23 | Department shall adopt appropriate rules to carry out
the | ||||||
24 | mandate of this paragraph.
| ||||||
25 | If the user who would otherwise pay tax to the retailer | ||||||
26 | wants the
transaction reporting return filed and the payment of | ||||||
27 | the tax or proof
of exemption made to the Department before the | ||||||
28 | retailer is willing to
take these actions and such user has not | ||||||
29 | paid the tax to the retailer,
such user may certify to the fact | ||||||
30 | of such delay by the retailer and may
(upon the Department | ||||||
31 | being satisfied of the truth of such certification)
transmit | ||||||
32 | the information required by the transaction reporting return
| ||||||
33 | and the remittance for tax or proof of exemption directly to | ||||||
34 | the
Department and obtain his tax receipt or exemption | ||||||
35 | determination, in
which event the transaction reporting return | ||||||
36 | and tax remittance (if a
tax payment was required) shall be |
| |||||||
| |||||||
1 | credited by the Department to the
proper retailer's account | ||||||
2 | with the Department, but without the 2.1% or 1.75%
discount | ||||||
3 | provided for in this Section being allowed. When the user pays
| ||||||
4 | the tax directly to the Department, he shall pay the tax in the | ||||||
5 | same
amount and in the same form in which it would be remitted | ||||||
6 | if the tax had
been remitted to the Department by the retailer.
| ||||||
7 | Refunds made by the seller during the preceding return | ||||||
8 | period to
purchasers, on account of tangible personal property | ||||||
9 | returned to the
seller, shall be allowed as a deduction under | ||||||
10 | subdivision 5 of his monthly
or quarterly return, as the case | ||||||
11 | may be, in case the
seller had theretofore included the | ||||||
12 | receipts from the sale of such
tangible personal property in a | ||||||
13 | return filed by him and had paid the tax
imposed by this Act | ||||||
14 | with respect to such receipts.
| ||||||
15 | Where the seller is a corporation, the return filed on | ||||||
16 | behalf of such
corporation shall be signed by the president, | ||||||
17 | vice-president, secretary
or treasurer or by the properly | ||||||
18 | accredited agent of such corporation.
| ||||||
19 | Where the seller is a limited liability company, the return | ||||||
20 | filed on behalf
of the limited liability company shall be | ||||||
21 | signed by a manager, member, or
properly accredited agent of | ||||||
22 | the limited liability company.
| ||||||
23 | Except as provided in this Section, the retailer filing the | ||||||
24 | return
under this Section shall, at the time of filing such | ||||||
25 | return, pay to the
Department the amount of tax imposed by this | ||||||
26 | Act less a discount of 2.1%
prior to January 1, 1990 and 1.75% | ||||||
27 | on and after January 1, 1990, or $5 per
calendar year, | ||||||
28 | whichever is greater, which is allowed to
reimburse the | ||||||
29 | retailer for the expenses incurred in keeping records,
| ||||||
30 | preparing and filing returns, remitting the tax and supplying | ||||||
31 | data to
the Department on request. Any prepayment made pursuant | ||||||
32 | to Section 2d
of this Act shall be included in the amount on | ||||||
33 | which such
2.1% or 1.75% discount is computed. In the case of | ||||||
34 | retailers who report
and pay the tax on a transaction by | ||||||
35 | transaction basis, as provided in this
Section, such discount | ||||||
36 | shall be taken with each such tax remittance
instead of when |
| |||||||
| |||||||
1 | such retailer files his periodic return.
| ||||||
2 | Before October 1, 2000, if the taxpayer's average monthly | ||||||
3 | tax liability
to the Department
under this Act, the Use Tax | ||||||
4 | Act, the Service Occupation Tax
Act, and the Service Use Tax | ||||||
5 | Act, excluding any liability for prepaid sales
tax to be | ||||||
6 | remitted in accordance with Section 2d of this Act, was
$10,000
| ||||||
7 | or more during the preceding 4 complete calendar quarters, he | ||||||
8 | shall file a
return with the Department each month by the 20th | ||||||
9 | day of the month next
following the month during which such tax | ||||||
10 | liability is incurred and shall
make payments to the Department | ||||||
11 | on or before the 7th, 15th, 22nd and last
day of the month | ||||||
12 | during which such liability is incurred.
On and after October | ||||||
13 | 1, 2000, if the taxpayer's average monthly tax liability
to the | ||||||
14 | Department under this Act, the Use Tax Act, the Service | ||||||
15 | Occupation Tax
Act, and the Service Use Tax Act, excluding any | ||||||
16 | liability for prepaid sales tax
to be remitted in accordance | ||||||
17 | with Section 2d of this Act, was $20,000 or more
during the | ||||||
18 | preceding 4 complete calendar quarters, he shall file a return | ||||||
19 | with
the Department each month by the 20th day of the month | ||||||
20 | next following the month
during which such tax liability is | ||||||
21 | incurred and shall make payment to the
Department on or before | ||||||
22 | the 7th, 15th, 22nd and last day of the month during
which such | ||||||
23 | liability is incurred.
If the month
during which such tax | ||||||
24 | liability is incurred began prior to January 1, 1985,
each | ||||||
25 | payment shall be in an amount equal to 1/4 of the taxpayer's | ||||||
26 | actual
liability for the month or an amount set by the | ||||||
27 | Department not to exceed
1/4 of the average monthly liability | ||||||
28 | of the taxpayer to the Department for
the preceding 4 complete | ||||||
29 | calendar quarters (excluding the month of highest
liability and | ||||||
30 | the month of lowest liability in such 4 quarter period). If
the | ||||||
31 | month during which such tax liability is incurred begins on or | ||||||
32 | after
January 1, 1985 and prior to January 1, 1987, each | ||||||
33 | payment shall be in an
amount equal to 22.5% of the taxpayer's | ||||||
34 | actual liability for the month or
27.5% of the taxpayer's | ||||||
35 | liability for the same calendar
month of the preceding year. If | ||||||
36 | the month during which such tax
liability is incurred begins on |
| |||||||
| |||||||
1 | or after January 1, 1987 and prior to
January 1, 1988, each | ||||||
2 | payment shall be in an amount equal to 22.5% of the
taxpayer's | ||||||
3 | actual liability for the month or 26.25% of the taxpayer's
| ||||||
4 | liability for the same calendar month of the preceding year. If | ||||||
5 | the month
during which such tax liability is incurred begins on | ||||||
6 | or after January 1,
1988, and prior to January 1, 1989, or | ||||||
7 | begins on or after January 1, 1996, each
payment shall be in an | ||||||
8 | amount
equal to 22.5% of the taxpayer's actual liability for | ||||||
9 | the month or 25% of
the taxpayer's liability for the same | ||||||
10 | calendar month of the preceding year. If
the month during which | ||||||
11 | such tax liability is incurred begins on or after
January 1, | ||||||
12 | 1989, and prior to January 1, 1996, each payment shall be in an
| ||||||
13 | amount equal to 22.5% of the
taxpayer's actual liability for | ||||||
14 | the month or 25% of the taxpayer's
liability for the same | ||||||
15 | calendar month of the preceding year or 100% of the
taxpayer's | ||||||
16 | actual liability for the quarter monthly reporting period. The
| ||||||
17 | amount of such quarter monthly payments shall be credited | ||||||
18 | against
the final tax liability of the taxpayer's return for | ||||||
19 | that month. Before
October 1, 2000, once
applicable, the | ||||||
20 | requirement of the making of quarter monthly payments to
the | ||||||
21 | Department by taxpayers having an average monthly tax liability | ||||||
22 | of
$10,000 or more as determined in the manner provided above
| ||||||
23 | shall continue
until such taxpayer's average monthly liability | ||||||
24 | to the Department during
the preceding 4 complete calendar | ||||||
25 | quarters (excluding the month of highest
liability and the | ||||||
26 | month of lowest liability) is less than
$9,000, or until
such | ||||||
27 | taxpayer's average monthly liability to the Department as | ||||||
28 | computed for
each calendar quarter of the 4 preceding complete | ||||||
29 | calendar quarter period
is less than $10,000. However, if a | ||||||
30 | taxpayer can show the
Department that
a substantial change in | ||||||
31 | the taxpayer's business has occurred which causes
the taxpayer | ||||||
32 | to anticipate that his average monthly tax liability for the
| ||||||
33 | reasonably foreseeable future will fall below the $10,000 | ||||||
34 | threshold
stated above, then
such taxpayer
may petition the | ||||||
35 | Department for a change in such taxpayer's reporting
status. On | ||||||
36 | and after October 1, 2000, once applicable, the requirement of
|
| |||||||
| |||||||
1 | the making of quarter monthly payments to the Department by | ||||||
2 | taxpayers having an
average monthly tax liability of $20,000 or | ||||||
3 | more as determined in the manner
provided above shall continue | ||||||
4 | until such taxpayer's average monthly liability
to the | ||||||
5 | Department during the preceding 4 complete calendar quarters | ||||||
6 | (excluding
the month of highest liability and the month of | ||||||
7 | lowest liability) is less than
$19,000 or until such taxpayer's | ||||||
8 | average monthly liability to the Department as
computed for | ||||||
9 | each calendar quarter of the 4 preceding complete calendar | ||||||
10 | quarter
period is less than $20,000. However, if a taxpayer can | ||||||
11 | show the Department
that a substantial change in the taxpayer's | ||||||
12 | business has occurred which causes
the taxpayer to anticipate | ||||||
13 | that his average monthly tax liability for the
reasonably | ||||||
14 | foreseeable future will fall below the $20,000 threshold stated
| ||||||
15 | above, then such taxpayer may petition the Department for a | ||||||
16 | change in such
taxpayer's reporting status. The Department | ||||||
17 | shall change such taxpayer's
reporting status
unless it finds | ||||||
18 | that such change is seasonal in nature and not likely to be
| ||||||
19 | long term. If any such quarter monthly payment is not paid at | ||||||
20 | the time or
in the amount required by this Section, then the | ||||||
21 | taxpayer shall be liable for
penalties and interest on the | ||||||
22 | difference
between the minimum amount due as a payment and the | ||||||
23 | amount of such quarter
monthly payment actually and timely | ||||||
24 | paid, except insofar as the
taxpayer has previously made | ||||||
25 | payments for that month to the Department in
excess of the | ||||||
26 | minimum payments previously due as provided in this Section.
| ||||||
27 | The Department shall make reasonable rules and regulations to | ||||||
28 | govern the
quarter monthly payment amount and quarter monthly | ||||||
29 | payment dates for
taxpayers who file on other than a calendar | ||||||
30 | monthly basis.
| ||||||
31 | The provisions of this paragraph apply before October 1, | ||||||
32 | 2001.
Without regard to whether a taxpayer is required to make | ||||||
33 | quarter monthly
payments as specified above, any taxpayer who | ||||||
34 | is required by Section 2d
of this Act to collect and remit | ||||||
35 | prepaid taxes and has collected prepaid
taxes which average in | ||||||
36 | excess of $25,000 per month during the preceding
2 complete |
| |||||||
| |||||||
1 | calendar quarters, shall file a return with the Department as
| ||||||
2 | required by Section 2f and shall make payments to the | ||||||
3 | Department on or before
the 7th, 15th, 22nd and last day of the | ||||||
4 | month during which such liability
is incurred. If the month | ||||||
5 | during which such tax liability is incurred
began prior to the | ||||||
6 | effective date of this amendatory Act of 1985, each
payment | ||||||
7 | shall be in an amount not less than 22.5% of the taxpayer's | ||||||
8 | actual
liability under Section 2d. If the month during which | ||||||
9 | such tax liability
is incurred begins on or after January 1, | ||||||
10 | 1986, each payment shall be in an
amount equal to 22.5% of the | ||||||
11 | taxpayer's actual liability for the month or
27.5% of the | ||||||
12 | taxpayer's liability for the same calendar month of the
| ||||||
13 | preceding calendar year. If the month during which such tax | ||||||
14 | liability is
incurred begins on or after January 1, 1987, each | ||||||
15 | payment shall be in an
amount equal to 22.5% of the taxpayer's | ||||||
16 | actual liability for the month or
26.25% of the taxpayer's | ||||||
17 | liability for the same calendar month of the
preceding year. | ||||||
18 | The amount of such quarter monthly payments shall be
credited | ||||||
19 | against the final tax liability of the taxpayer's return for | ||||||
20 | that
month filed under this Section or Section 2f, as the case | ||||||
21 | may be. Once
applicable, the requirement of the making of | ||||||
22 | quarter monthly payments to
the Department pursuant to this | ||||||
23 | paragraph shall continue until such
taxpayer's average monthly | ||||||
24 | prepaid tax collections during the preceding 2
complete | ||||||
25 | calendar quarters is $25,000 or less. If any such quarter | ||||||
26 | monthly
payment is not paid at the time or in the amount | ||||||
27 | required, the taxpayer
shall be liable for penalties and | ||||||
28 | interest on such difference, except
insofar as the taxpayer has | ||||||
29 | previously made payments for that month in
excess of the | ||||||
30 | minimum payments previously due.
| ||||||
31 | The provisions of this paragraph apply on and after October | ||||||
32 | 1, 2001.
Without regard to whether a taxpayer is required to | ||||||
33 | make quarter monthly
payments as specified above, any taxpayer | ||||||
34 | who is required by Section 2d of this
Act to collect and remit | ||||||
35 | prepaid taxes and has collected prepaid taxes that
average in | ||||||
36 | excess of $20,000 per month during the preceding 4 complete |
| |||||||
| |||||||
1 | calendar
quarters shall file a return with the Department as | ||||||
2 | required by Section 2f
and shall make payments to the | ||||||
3 | Department on or before the 7th, 15th, 22nd and
last day of the | ||||||
4 | month during which the liability is incurred. Each payment
| ||||||
5 | shall be in an amount equal to 22.5% of the taxpayer's actual | ||||||
6 | liability for the
month or 25% of the taxpayer's liability for | ||||||
7 | the same calendar month of the
preceding year. The amount of | ||||||
8 | the quarter monthly payments shall be credited
against the | ||||||
9 | final tax liability of the taxpayer's return for that month | ||||||
10 | filed
under this Section or Section 2f, as the case may be. | ||||||
11 | Once applicable, the
requirement of the making of quarter | ||||||
12 | monthly payments to the Department
pursuant to this paragraph | ||||||
13 | shall continue until the taxpayer's average monthly
prepaid tax | ||||||
14 | collections during the preceding 4 complete calendar quarters
| ||||||
15 | (excluding the month of highest liability and the month of | ||||||
16 | lowest liability) is
less than $19,000 or until such taxpayer's | ||||||
17 | average monthly liability to the
Department as computed for | ||||||
18 | each calendar quarter of the 4 preceding complete
calendar | ||||||
19 | quarters is less than $20,000. If any such quarter monthly | ||||||
20 | payment is
not paid at the time or in the amount required, the | ||||||
21 | taxpayer shall be liable
for penalties and interest on such | ||||||
22 | difference, except insofar as the taxpayer
has previously made | ||||||
23 | payments for that month in excess of the minimum payments
| ||||||
24 | previously due.
| ||||||
25 | If any payment provided for in this Section exceeds
the | ||||||
26 | taxpayer's liabilities under this Act, the Use Tax Act, the | ||||||
27 | Service
Occupation Tax Act and the Service Use Tax Act, as | ||||||
28 | shown on an original
monthly return, the Department shall, if | ||||||
29 | requested by the taxpayer, issue to
the taxpayer a credit | ||||||
30 | memorandum no later than 30 days after the date of
payment. The | ||||||
31 | credit evidenced by such credit memorandum may
be assigned by | ||||||
32 | the taxpayer to a similar taxpayer under this Act, the
Use Tax | ||||||
33 | Act, the Service Occupation Tax Act or the Service Use Tax Act, | ||||||
34 | in
accordance with reasonable rules and regulations to be | ||||||
35 | prescribed by the
Department. If no such request is made, the | ||||||
36 | taxpayer may credit such excess
payment against tax liability |
| |||||||
| |||||||
1 | subsequently to be remitted to the Department
under this Act, | ||||||
2 | the Use Tax Act, the Service Occupation Tax Act or the
Service | ||||||
3 | Use Tax Act, in accordance with reasonable rules and | ||||||
4 | regulations
prescribed by the Department. If the Department | ||||||
5 | subsequently determined
that all or any part of the credit | ||||||
6 | taken was not actually due to the
taxpayer, the taxpayer's 2.1% | ||||||
7 | and 1.75% vendor's discount shall be reduced
by 2.1% or 1.75% | ||||||
8 | of the difference between the credit taken and that
actually | ||||||
9 | due, and that taxpayer shall be liable for penalties and | ||||||
10 | interest
on such difference.
| ||||||
11 | If a retailer of motor fuel is entitled to a credit under | ||||||
12 | Section 2d of
this Act which exceeds the taxpayer's liability | ||||||
13 | to the Department under
this Act for the month which the | ||||||
14 | taxpayer is filing a return, the
Department shall issue the | ||||||
15 | taxpayer a credit memorandum for the excess.
| ||||||
16 | Beginning January 1, 1990, each month the Department shall | ||||||
17 | pay into
the Local Government Tax Fund, a special fund in the | ||||||
18 | State treasury which
is hereby created, the net revenue | ||||||
19 | realized for the preceding month from
the 1% tax on sales of | ||||||
20 | food for human consumption which is to be consumed
off the | ||||||
21 | premises where it is sold (other than alcoholic beverages, soft
| ||||||
22 | drinks and food which has been prepared for immediate | ||||||
23 | consumption) and
prescription and nonprescription medicines, | ||||||
24 | drugs, medical appliances and
insulin, urine testing | ||||||
25 | materials, syringes and needles used by diabetics.
| ||||||
26 | Beginning January 1, 1990, each month the Department shall | ||||||
27 | pay into
the County and Mass Transit District Fund, a special | ||||||
28 | fund in the State
treasury which is hereby created, 4% of the | ||||||
29 | net revenue realized
for the preceding month from the 6.25% | ||||||
30 | general rate.
| ||||||
31 | Beginning August 1, 2000, each
month the Department shall | ||||||
32 | pay into the
County and Mass Transit District Fund 20% of the | ||||||
33 | net revenue realized for the
preceding month from the 1.25% | ||||||
34 | rate on the selling price of motor fuel and
gasohol.
| ||||||
35 | Beginning January 1, 1990, each month the Department shall | ||||||
36 | pay into
the Local Government Tax Fund 16% of the net revenue |
| ||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||
1 | realized for the
preceding month from the 6.25% general rate on | |||||||||||||||||||||||||||||||||||||
2 | the selling price of
tangible personal property.
| |||||||||||||||||||||||||||||||||||||
3 | Beginning August 1, 2000, each
month the Department shall | |||||||||||||||||||||||||||||||||||||
4 | pay into the
Local Government Tax Fund 80% of the net revenue | |||||||||||||||||||||||||||||||||||||
5 | realized for the preceding
month from the 1.25% rate on the | |||||||||||||||||||||||||||||||||||||
6 | selling price of motor fuel and gasohol.
| |||||||||||||||||||||||||||||||||||||
7 | Of the remainder of the moneys received by the Department | |||||||||||||||||||||||||||||||||||||
8 | pursuant
to this Act, (a) 1.75% thereof shall be paid into the | |||||||||||||||||||||||||||||||||||||
9 | Build Illinois
Fund and (b) prior to July 1, 1989, 2.2% and on | |||||||||||||||||||||||||||||||||||||
10 | and after July 1, 1989,
3.8% thereof shall be paid into the | |||||||||||||||||||||||||||||||||||||
11 | Build Illinois Fund; provided, however,
that if in any fiscal | |||||||||||||||||||||||||||||||||||||
12 | year the sum of (1) the aggregate of 2.2% or 3.8%, as
the case | |||||||||||||||||||||||||||||||||||||
13 | may be, of the moneys received by the Department and required | |||||||||||||||||||||||||||||||||||||
14 | to
be paid into the Build Illinois Fund pursuant to this Act, | |||||||||||||||||||||||||||||||||||||
15 | Section 9 of the
Use Tax Act, Section 9 of the Service Use Tax | |||||||||||||||||||||||||||||||||||||
16 | Act, and Section 9 of the
Service Occupation Tax Act, such Acts | |||||||||||||||||||||||||||||||||||||
17 | being hereinafter called the "Tax
Acts" and such aggregate of | |||||||||||||||||||||||||||||||||||||
18 | 2.2% or 3.8%, as the case may be, of moneys
being hereinafter | |||||||||||||||||||||||||||||||||||||
19 | called the "Tax Act Amount", and (2) the amount
transferred to | |||||||||||||||||||||||||||||||||||||
20 | the Build Illinois Fund from the State and Local Sales Tax
| |||||||||||||||||||||||||||||||||||||
21 | Reform Fund shall be less than the Annual Specified Amount (as | |||||||||||||||||||||||||||||||||||||
22 | hereinafter
defined), an amount equal to the difference shall | |||||||||||||||||||||||||||||||||||||
23 | be immediately paid into
the Build Illinois Fund from other | |||||||||||||||||||||||||||||||||||||
24 | moneys received by the Department
pursuant to the Tax Acts; the | |||||||||||||||||||||||||||||||||||||
25 | "Annual Specified Amount" means the amounts
specified below for | |||||||||||||||||||||||||||||||||||||
26 | fiscal years 1986 through 1993:
| |||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||
36 | and means the Certified Annual Debt Service Requirement (as |
| |||||||
| |||||||
1 | defined in
Section 13 of the Build Illinois Bond Act) or the | ||||||
2 | Tax Act Amount, whichever
is greater, for fiscal year 1994 and | ||||||
3 | each fiscal year thereafter; and
further provided, that if on | ||||||
4 | the last business day of any month the sum of
(1) the Tax Act | ||||||
5 | Amount required to be deposited into the Build Illinois
Bond | ||||||
6 | Account in the Build Illinois Fund during such month and (2) | ||||||
7 | the
amount transferred to the Build Illinois Fund from the | ||||||
8 | State and Local
Sales Tax Reform Fund shall have been less than | ||||||
9 | 1/12 of the Annual
Specified Amount, an amount equal to the | ||||||
10 | difference shall be immediately
paid into the Build Illinois | ||||||
11 | Fund from other moneys received by the
Department pursuant to | ||||||
12 | the Tax Acts; and, further provided, that in no
event shall the | ||||||
13 | payments required under the preceding proviso result in
| ||||||
14 | aggregate payments into the Build Illinois Fund pursuant to | ||||||
15 | this clause (b)
for any fiscal year in excess of the greater of | ||||||
16 | (i) the Tax Act Amount or
(ii) the Annual Specified Amount for | ||||||
17 | such fiscal year. The amounts payable
into the Build Illinois | ||||||
18 | Fund under clause (b) of the first sentence in this
paragraph | ||||||
19 | shall be payable only until such time as the aggregate amount | ||||||
20 | on
deposit under each trust indenture securing Bonds issued and | ||||||
21 | outstanding
pursuant to the Build Illinois Bond Act is | ||||||
22 | sufficient, taking into account
any future investment income, | ||||||
23 | to fully provide, in accordance with such
indenture, for the | ||||||
24 | defeasance of or the payment of the principal of,
premium, if | ||||||
25 | any, and interest on the Bonds secured by such indenture and on
| ||||||
26 | any Bonds expected to be issued thereafter and all fees and | ||||||
27 | costs payable
with respect thereto, all as certified by the | ||||||
28 | Director of the Bureau of the
Budget (now Governor's Office of | ||||||
29 | Management and Budget) . If on the last
business day of any | ||||||
30 | month in which Bonds are
outstanding pursuant to the Build | ||||||
31 | Illinois Bond Act, the aggregate of
moneys deposited in the | ||||||
32 | Build Illinois Bond Account in the Build Illinois
Fund in such | ||||||
33 | month shall be less than the amount required to be transferred
| ||||||
34 | in such month from the Build Illinois Bond Account to the Build | ||||||
35 | Illinois
Bond Retirement and Interest Fund pursuant to Section | ||||||
36 | 13 of the Build
Illinois Bond Act, an amount equal to such |
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||
1 | deficiency shall be immediately
paid from other moneys received | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
2 | by the Department pursuant to the Tax Acts
to the Build | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
3 | Illinois Fund; provided, however, that any amounts paid to the
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
4 | Build Illinois Fund in any fiscal year pursuant to this | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
5 | sentence shall be
deemed to constitute payments pursuant to | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
6 | clause (b) of the first sentence
of this paragraph and shall | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
7 | reduce the amount otherwise payable for such
fiscal year | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
8 | pursuant to that clause (b). The moneys received by the
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
9 | Department pursuant to this Act and required to be deposited | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
10 | into the Build
Illinois Fund are subject to the pledge, claim | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
11 | and charge set forth in
Section 12 of the Build Illinois Bond | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
12 | Act.
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
13 | Subject to payment of amounts into the Build Illinois Fund | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
14 | as provided in
the preceding paragraph or in any amendment | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
15 | thereto hereafter enacted, the
following specified monthly | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
16 | installment of the amount requested in the
certificate of the | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
17 | Chairman of the Metropolitan Pier and Exposition
Authority | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
18 | provided under Section 8.25f of the State Finance Act, but not | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
19 | in
excess of sums designated as "Total Deposit", shall be | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
20 | deposited in the
aggregate from collections under Section 9 of | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
21 | the Use Tax Act, Section 9 of
the Service Use Tax Act, Section | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
22 | 9 of the Service Occupation Tax Act, and
Section 3 of the | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
23 | Retailers' Occupation Tax Act into the McCormick Place
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
24 | Expansion Project Fund in the specified fiscal years.
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
29 | Beginning July 20, 1993 and in each month of each fiscal | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
30 | year thereafter,
one-eighth of the amount requested in the | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
31 | certificate of the Chairman of
the Metropolitan Pier and | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
32 | Exposition Authority for that fiscal year, less
the amount | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
33 | deposited into the McCormick Place Expansion Project Fund by | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
34 | the
State Treasurer in the respective month under subsection | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
35 | (g) of Section 13
of the Metropolitan Pier and Exposition | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
36 | Authority Act, plus cumulative
deficiencies in the deposits |
| |||||||
| |||||||
1 | required under this Section for previous
months and years, | ||||||
2 | shall be deposited into the McCormick Place Expansion
Project | ||||||
3 | Fund, until the full amount requested for the fiscal year, but | ||||||
4 | not
in excess of the amount specified above as "Total Deposit", | ||||||
5 | has been deposited.
| ||||||
6 | Subject to payment of amounts into the Build Illinois Fund | ||||||
7 | and the
McCormick Place Expansion Project Fund pursuant to the | ||||||
8 | preceding paragraphs
or in any amendments
thereto hereafter | ||||||
9 | enacted, beginning July 1, 1993, the Department shall each
| ||||||
10 | month pay into the Illinois Tax Increment Fund 0.27% of 80% of | ||||||
11 | the net revenue
realized for the preceding month from the 6.25% | ||||||
12 | general rate on the selling
price of tangible personal | ||||||
13 | property.
| ||||||
14 | Subject to payment of amounts into the Build Illinois Fund | ||||||
15 | and the
McCormick Place Expansion Project Fund pursuant to the | ||||||
16 | preceding paragraphs or in any
amendments thereto hereafter | ||||||
17 | enacted, beginning with the receipt of the first
report of | ||||||
18 | taxes paid by an eligible business and continuing for a 25-year
| ||||||
19 | period, the Department shall each month pay into the Energy | ||||||
20 | Infrastructure
Fund 80% of the net revenue realized from the | ||||||
21 | 6.25% general rate on the
selling price of Illinois-mined coal | ||||||
22 | that was sold to an eligible business.
For purposes of this | ||||||
23 | paragraph, the term "eligible business" means a new
electric | ||||||
24 | generating facility certified pursuant to Section 605-332 of | ||||||
25 | the
Department of Commerce and Economic Opportunity
Community | ||||||
26 | Affairs
Law of the Civil Administrative Code of Illinois.
| ||||||
27 | Of the remainder of the moneys received by the Department | ||||||
28 | pursuant to
this Act, 75% thereof shall be paid into the State | ||||||
29 | Treasury and 25% shall
be reserved in a special account and | ||||||
30 | used only for the transfer to the
Common School Fund as part of | ||||||
31 | the monthly transfer from the General Revenue
Fund in | ||||||
32 | accordance with Section 8a of the State Finance Act.
| ||||||
33 | The Department may, upon separate written notice to a | ||||||
34 | taxpayer,
require the taxpayer to prepare and file with the | ||||||
35 | Department on a form
prescribed by the Department within not | ||||||
36 | less than 60 days after receipt
of the notice an annual |
| |||||||
| |||||||
1 | information return for the tax year specified in
the notice. | ||||||
2 | Such annual return to the Department shall include a
statement | ||||||
3 | of gross receipts as shown by the retailer's last Federal | ||||||
4 | income
tax return. If the total receipts of the business as | ||||||
5 | reported in the
Federal income tax return do not agree with the | ||||||
6 | gross receipts reported to
the Department of Revenue for the | ||||||
7 | same period, the retailer shall attach
to his annual return a | ||||||
8 | schedule showing a reconciliation of the 2
amounts and the | ||||||
9 | reasons for the difference. The retailer's annual
return to the | ||||||
10 | Department shall also disclose the cost of goods sold by
the | ||||||
11 | retailer during the year covered by such return, opening and | ||||||
12 | closing
inventories of such goods for such year, costs of goods | ||||||
13 | used from stock
or taken from stock and given away by the | ||||||
14 | retailer during such year,
payroll information of the | ||||||
15 | retailer's business during such year and any
additional | ||||||
16 | reasonable information which the Department deems would be
| ||||||
17 | helpful in determining the accuracy of the monthly, quarterly | ||||||
18 | or annual
returns filed by such retailer as provided for in | ||||||
19 | this Section.
| ||||||
20 | If the annual information return required by this Section | ||||||
21 | is not
filed when and as required, the taxpayer shall be liable | ||||||
22 | as follows:
| ||||||
23 | (i) Until January 1, 1994, the taxpayer shall be liable
| ||||||
24 | for a penalty equal to 1/6 of 1% of the tax due from such | ||||||
25 | taxpayer under
this Act during the period to be covered by | ||||||
26 | the annual return for each
month or fraction of a month | ||||||
27 | until such return is filed as required, the
penalty to be | ||||||
28 | assessed and collected in the same manner as any other
| ||||||
29 | penalty provided for in this Act.
| ||||||
30 | (ii) On and after January 1, 1994, the taxpayer shall | ||||||
31 | be
liable for a penalty as described in Section 3-4 of the | ||||||
32 | Uniform Penalty and
Interest Act.
| ||||||
33 | The chief executive officer, proprietor, owner or highest | ||||||
34 | ranking
manager shall sign the annual return to certify the | ||||||
35 | accuracy of the
information contained therein. Any person who | ||||||
36 | willfully signs the
annual return containing false or |
| |||||||
| |||||||
1 | inaccurate information shall be guilty
of perjury and punished | ||||||
2 | accordingly. The annual return form prescribed
by the | ||||||
3 | Department shall include a warning that the person signing the
| ||||||
4 | return may be liable for perjury.
| ||||||
5 | The provisions of this Section concerning the filing of an | ||||||
6 | annual
information return do not apply to a retailer who is not | ||||||
7 | required to
file an income tax return with the United States | ||||||
8 | Government.
| ||||||
9 | As soon as possible after the first day of each month, upon | ||||||
10 | certification
of the Department of Revenue, the Comptroller | ||||||
11 | shall order transferred and
the Treasurer shall transfer from | ||||||
12 | the General Revenue Fund to the Motor
Fuel Tax Fund an amount | ||||||
13 | equal to 1.7% of 80% of the net revenue realized
under this Act | ||||||
14 | for the second preceding
month.
Beginning April 1, 2000, this | ||||||
15 | transfer is no longer required
and shall not be made.
| ||||||
16 | Net revenue realized for a month shall be the revenue | ||||||
17 | collected by the
State pursuant to this Act, less the amount | ||||||
18 | paid out during that month as
refunds to taxpayers for | ||||||
19 | overpayment of liability.
| ||||||
20 | For greater simplicity of administration, manufacturers, | ||||||
21 | importers
and wholesalers whose products are sold at retail in | ||||||
22 | Illinois by
numerous retailers, and who wish to do so, may | ||||||
23 | assume the responsibility
for accounting and paying to the | ||||||
24 | Department all tax accruing under this
Act with respect to such | ||||||
25 | sales, if the retailers who are affected do not
make written | ||||||
26 | objection to the Department to this arrangement.
| ||||||
27 | Any person who promotes, organizes, provides retail | ||||||
28 | selling space for
concessionaires or other types of sellers at | ||||||
29 | the Illinois State Fair, DuQuoin
State Fair, county fairs, | ||||||
30 | local fairs, art shows, flea markets and similar
exhibitions or | ||||||
31 | events, including any transient merchant as defined by Section | ||||||
32 | 2
of the Transient Merchant Act of 1987, is required to file a | ||||||
33 | report with the
Department providing the name of the merchant's | ||||||
34 | business, the name of the
person or persons engaged in | ||||||
35 | merchant's business, the permanent address and
Illinois | ||||||
36 | Retailers Occupation Tax Registration Number of the merchant, |
| |||||||
| |||||||
1 | the
dates and location of the event and other reasonable | ||||||
2 | information that the
Department may require. The report must be | ||||||
3 | filed not later than the 20th day
of the month next following | ||||||
4 | the month during which the event with retail sales
was held. | ||||||
5 | Any person who fails to file a report required by this Section
| ||||||
6 | commits a business offense and is subject to a fine not to | ||||||
7 | exceed $250.
| ||||||
8 | Any person engaged in the business of selling tangible | ||||||
9 | personal
property at retail as a concessionaire or other type | ||||||
10 | of seller at the
Illinois State Fair, county fairs, art shows, | ||||||
11 | flea markets and similar
exhibitions or events, or any | ||||||
12 | transient merchants, as defined by Section 2
of the Transient | ||||||
13 | Merchant Act of 1987, may be required to make a daily report
of | ||||||
14 | the amount of such sales to the Department and to make a daily | ||||||
15 | payment of
the full amount of tax due. The Department shall | ||||||
16 | impose this
requirement when it finds that there is a | ||||||
17 | significant risk of loss of
revenue to the State at such an | ||||||
18 | exhibition or event. Such a finding
shall be based on evidence | ||||||
19 | that a substantial number of concessionaires
or other sellers | ||||||
20 | who are not residents of Illinois will be engaging in
the | ||||||
21 | business of selling tangible personal property at retail at the
| ||||||
22 | exhibition or event, or other evidence of a significant risk of | ||||||
23 | loss of revenue
to the State. The Department shall notify | ||||||
24 | concessionaires and other sellers
affected by the imposition of | ||||||
25 | this requirement. In the absence of
notification by the | ||||||
26 | Department, the concessionaires and other sellers
shall file | ||||||
27 | their returns as otherwise required in this Section.
| ||||||
28 | (Source: P.A. 92-12, eff. 7-1-01; 92-16, eff. 6-28-01; 92-208, | ||||||
29 | eff. 8-2-01;
92-484, eff. 8-23-01; 92-492, eff. 1-1-02; 92-600, | ||||||
30 | eff. 6-28-02; 92-651, eff.
7-11-02; 93-22, eff. 6-20-03; 93-24, | ||||||
31 | eff. 6-20-03; revised 10-15-03 .)
| ||||||
32 | Section 10. The Liquor Control Act of 1934 is amended by | ||||||
33 | changing Sections 3-12, 5-1, 6-2, 6-16.1, 7-5, and 7-6 as | ||||||
34 | follows:
|
| |||||||
| |||||||
1 | (235 ILCS 5/3-12) (from Ch. 43, par. 108)
| ||||||
2 | Sec. 3-12. Powers and duties of State Commission.
| ||||||
3 | (a) The State commission shall have the following powers, | ||||||
4 | functions and
duties:
| ||||||
5 | (1) To receive applications and to issue licenses to | ||||||
6 | manufacturers,
foreign importers, importing distributors, | ||||||
7 | distributors, non-resident dealers,
on premise consumption | ||||||
8 | retailers, off premise sale retailers, special event
| ||||||
9 | retailer licensees, special use permit licenses, auction | ||||||
10 | liquor licenses, brew
pubs, caterer retailers, | ||||||
11 | non-beverage users, railroads, including owners and
| ||||||
12 | lessees of sleeping, dining and cafe cars, airplanes, | ||||||
13 | boats, brokers, and wine
maker's premises licensees in | ||||||
14 | accordance with the provisions of this Act, and
to suspend | ||||||
15 | or revoke such licenses upon the State commission's | ||||||
16 | determination,
upon notice after hearing, that a licensee | ||||||
17 | has violated any provision of this
Act or any rule or | ||||||
18 | regulation issued pursuant thereto and in effect for 30 | ||||||
19 | days
prior to such violation. Except in the case of an | ||||||
20 | action taken pursuant to a
violation of Section 6-3, 6-5, | ||||||
21 | or 6-9, any action by the State Commission to
suspend or | ||||||
22 | revoke a licensee's license may be limited to the license | ||||||
23 | for the
specific premises where the violation occurred.
| ||||||
24 | In lieu of suspending or revoking a license, the | ||||||
25 | commission may impose
a fine, upon the State commission's | ||||||
26 | determination and notice after hearing,
that a licensee has | ||||||
27 | violated any provision of this Act or any rule or
| ||||||
28 | regulation issued pursuant thereto and in effect for 30 | ||||||
29 | days prior to such
violation. The fine imposed under this | ||||||
30 | paragraph may not exceed $500 for each
violation. Each day | ||||||
31 | that the activity, which gave rise to the original fine,
| ||||||
32 | continues is a separate violation. The maximum fine that | ||||||
33 | may be levied against
any licensee, for the period of the | ||||||
34 | license, shall not exceed $20,000.
The maximum penalty that | ||||||
35 | may be imposed on a licensee for selling a bottle of
| ||||||
36 | alcoholic liquor with a foreign object in it or serving |
| |||||||
| |||||||
1 | from a bottle of
alcoholic liquor with a foreign object in | ||||||
2 | it shall be the destruction of that
bottle of alcoholic | ||||||
3 | liquor for the first 10 bottles so sold or served from by
| ||||||
4 | the licensee. For the eleventh bottle of alcoholic liquor | ||||||
5 | and for each third
bottle thereafter sold or served from by | ||||||
6 | the licensee with a foreign object in
it, the maximum | ||||||
7 | penalty that may be imposed on the licensee is the | ||||||
8 | destruction
of the bottle of alcoholic liquor and a fine of | ||||||
9 | up to $50.
| ||||||
10 | (2) To adopt such rules and regulations consistent with | ||||||
11 | the
provisions of this Act which shall be necessary to | ||||||
12 | carry on its
functions and duties to the end that the | ||||||
13 | health, safety and welfare of
the People of the State of | ||||||
14 | Illinois shall be protected and temperance in
the | ||||||
15 | consumption of alcoholic liquors shall be fostered and | ||||||
16 | promoted and
to distribute copies of such rules and | ||||||
17 | regulations to all licensees
affected thereby.
| ||||||
18 | (3) To call upon other administrative departments of | ||||||
19 | the State,
county and municipal governments, county and | ||||||
20 | city police departments and
upon prosecuting officers for | ||||||
21 | such information and assistance as it
deems necessary in | ||||||
22 | the performance of its duties.
| ||||||
23 | (4) To recommend to local commissioners rules and | ||||||
24 | regulations, not
inconsistent with the law, for the | ||||||
25 | distribution and sale of alcoholic
liquors throughout the | ||||||
26 | State.
| ||||||
27 | (5) To inspect, or cause to be inspected, any
premises | ||||||
28 | in this State
where alcoholic liquors are manufactured, | ||||||
29 | distributed, warehoused, or
sold.
| ||||||
30 | (5.1) Upon receipt of a complaint or upon having | ||||||
31 | knowledge that any person
is engaged in business as a | ||||||
32 | manufacturer, importing distributor, distributor,
or | ||||||
33 | retailer without a license or valid license, to notify the | ||||||
34 | local liquor
authority, file a complaint with the State's | ||||||
35 | Attorney's Office of the county
where the incident | ||||||
36 | occurred, or initiate an investigation with the |
| |||||||
| |||||||
1 | appropriate
law enforcement officials.
| ||||||
2 | (5.2) To issue a cease and desist notice to persons | ||||||
3 | shipping alcoholic
liquor
into this State from a point | ||||||
4 | outside of this State if the shipment is in
violation of | ||||||
5 | this Act.
| ||||||
6 | (5.3) To receive complaints from licensees, local | ||||||
7 | officials, law
enforcement agencies, organizations, and | ||||||
8 | persons stating that any licensee has
been or is violating | ||||||
9 | any provision of this Act or the rules and regulations
| ||||||
10 | issued pursuant to this Act. Such complaints shall be in | ||||||
11 | writing, signed and
sworn to by the person making the | ||||||
12 | complaint, and shall state with specificity
the facts in | ||||||
13 | relation to the alleged violation. If the Commission has
| ||||||
14 | reasonable grounds to believe that the complaint | ||||||
15 | substantially alleges a
violation of this Act or rules and | ||||||
16 | regulations adopted pursuant to this Act, it
shall conduct | ||||||
17 | an investigation. If, after conducting an investigation, | ||||||
18 | the
Commission is satisfied that the alleged violation did | ||||||
19 | occur, it shall proceed
with disciplinary action against | ||||||
20 | the licensee as provided in this Act.
| ||||||
21 | (6) To hear and determine appeals from orders of a | ||||||
22 | local commission
in accordance with the provisions of this | ||||||
23 | Act, as hereinafter set forth.
Hearings under this | ||||||
24 | subsection shall be held in Springfield or Chicago,
at | ||||||
25 | whichever location is the more convenient for the majority | ||||||
26 | of persons
who are parties to the hearing.
| ||||||
27 | (7) The commission shall establish uniform systems of | ||||||
28 | accounts to be
kept by all retail licensees having more | ||||||
29 | than 4 employees, and for this
purpose the commission may | ||||||
30 | classify all retail licensees having more
than 4 employees | ||||||
31 | and establish a uniform system of accounts for each
class | ||||||
32 | and prescribe the manner in which such accounts shall be | ||||||
33 | kept.
The commission may also prescribe the forms of | ||||||
34 | accounts to be kept by
all retail licensees having more | ||||||
35 | than 4 employees, including but not
limited to accounts of | ||||||
36 | earnings and expenses and any distribution,
payment, or |
| |||||||
| |||||||
1 | other distribution of earnings or assets, and any other
| ||||||
2 | forms, records and memoranda which in the judgment of the | ||||||
3 | commission may
be necessary or appropriate to carry out any | ||||||
4 | of the provisions of this
Act, including but not limited to | ||||||
5 | such forms, records and memoranda as
will readily and | ||||||
6 | accurately disclose at all times the beneficial
ownership | ||||||
7 | of such retail licensed business. The accounts, forms,
| ||||||
8 | records and memoranda shall be available at all reasonable | ||||||
9 | times for
inspection by authorized representatives of the | ||||||
10 | State commission or by
any local liquor control | ||||||
11 | commissioner or his or her authorized representative.
The | ||||||
12 | commission, may, from time to time, alter, amend or repeal, | ||||||
13 | in whole
or in part, any uniform system of accounts, or the | ||||||
14 | form and manner of
keeping accounts.
| ||||||
15 | (8) In the conduct of any hearing authorized to be held | ||||||
16 | by the
commission, to appoint, at the commission's | ||||||
17 | discretion, hearing officers
to conduct hearings involving | ||||||
18 | complex issues or issues that will require a
protracted | ||||||
19 | period of time to resolve, to examine, or cause to be | ||||||
20 | examined,
under oath, any licensee, and to examine or cause | ||||||
21 | to be examined the books and
records
of such licensee; to | ||||||
22 | hear testimony and take proof material for its
information | ||||||
23 | in the discharge of its duties hereunder; to administer or
| ||||||
24 | cause to be administered oaths; for any such purpose to | ||||||
25 | issue
subpoena or subpoenas to require the attendance of | ||||||
26 | witnesses and the
production of books, which shall be | ||||||
27 | effective in any part of this State, and
to adopt rules to | ||||||
28 | implement its powers under this paragraph (8).
| ||||||
29 | Any Circuit Court may by order duly entered,
require | ||||||
30 | the attendance of witnesses and the production of relevant | ||||||
31 | books
subpoenaed by the State commission and the court may | ||||||
32 | compel
obedience to its order by proceedings for contempt.
| ||||||
33 | (9) To investigate the administration of laws in | ||||||
34 | relation to
alcoholic liquors in this and other states and | ||||||
35 | any foreign countries,
and to recommend from time to time | ||||||
36 | to the Governor and through him or
her to the legislature |
| |||||||
| |||||||
1 | of this State, such amendments to this Act, if any, as
it | ||||||
2 | may think desirable and as will serve to further the | ||||||
3 | general broad
purposes contained in Section 1-2 hereof.
| ||||||
4 | (10) To adopt such rules and regulations consistent | ||||||
5 | with the
provisions of this Act which shall be necessary | ||||||
6 | for the control, sale or
disposition of alcoholic liquor | ||||||
7 | damaged as a result of an accident, wreck,
flood, fire or | ||||||
8 | other similar occurrence.
| ||||||
9 | (11) To develop industry educational programs related | ||||||
10 | to responsible
serving and selling, particularly in the | ||||||
11 | areas of overserving consumers and
illegal underage | ||||||
12 | purchasing and consumption of alcoholic beverages.
| ||||||
13 | (11.1) To license persons providing education and | ||||||
14 | training to alcohol
beverage sellers and servers under the
| ||||||
15 | Beverage Alcohol Sellers and Servers
Education and | ||||||
16 | Training (BASSET) programs and to develop and administer a | ||||||
17 | public
awareness program in Illinois to reduce or eliminate | ||||||
18 | the illegal purchase and
consumption of alcoholic beverage | ||||||
19 | products by persons under the age of 21.
Application for a | ||||||
20 | license shall be made on forms provided by the State
| ||||||
21 | Commission.
| ||||||
22 | (12) To develop and maintain a repository of license | ||||||
23 | and regulatory
information.
| ||||||
24 | (13) On or before January 15, 1994, the Commission | ||||||
25 | shall issue
a written report to the Governor and General | ||||||
26 | Assembly that is to be based on a
comprehensive study of | ||||||
27 | the impact on and implications for the State of Illinois
of | ||||||
28 | Section 1926 of the Federal ADAMHA Reorganization Act of | ||||||
29 | 1992 (Public Law
102-321). This study shall address the | ||||||
30 | extent to which Illinois currently
complies with the | ||||||
31 | provisions of P.L. 102-321 and the rules promulgated | ||||||
32 | pursuant
thereto.
| ||||||
33 | As part of its report, the Commission shall provide the | ||||||
34 | following essential
information:
| ||||||
35 | (i) the number of retail distributors of tobacco | ||||||
36 | products, by type and
geographic area, in the State;
|
| |||||||
| |||||||
1 | (ii) the number of reported citations and | ||||||
2 | successful convictions,
categorized by type and | ||||||
3 | location of retail distributor, for violation of the
| ||||||
4 | Sale of Tobacco to Minors Act and the Smokeless
Tobacco | ||||||
5 | Limitation Act;
| ||||||
6 | (iii) the extent and nature of organized | ||||||
7 | educational and governmental
activities that are | ||||||
8 | intended to promote, encourage or otherwise secure
| ||||||
9 | compliance with any Illinois laws that prohibit the | ||||||
10 | sale or distribution of
tobacco products to minors; and
| ||||||
11 | (iv) the level of access and availability of | ||||||
12 | tobacco products to
individuals under the age of 18.
| ||||||
13 | To obtain the data necessary to comply with the provisions | ||||||
14 | of P.L. 102-321
and the requirements of this report, the | ||||||
15 | Commission shall conduct random,
unannounced inspections of a | ||||||
16 | geographically and scientifically representative
sample of the | ||||||
17 | State's retail tobacco distributors.
| ||||||
18 | The Commission shall consult with the Department of Public | ||||||
19 | Health, the
Department of Human Services, the
Illinois State | ||||||
20 | Police and any
other executive branch agency, and private | ||||||
21 | organizations that may have
information relevant to this | ||||||
22 | report.
| ||||||
23 | The Commission may contract with the Food and Drug | ||||||
24 | Administration of the
U.S. Department of Health and Human | ||||||
25 | Services to conduct unannounced
investigations of Illinois | ||||||
26 | tobacco vendors to determine compliance with federal
laws | ||||||
27 | relating to the illegal sale of cigarettes and smokeless | ||||||
28 | tobacco products
to persons under the age of 18.
| ||||||
29 | (b) On or before April 30, 1999, the Commission shall | ||||||
30 | present a written
report to the Governor and the General | ||||||
31 | Assembly that shall be based on a study
of the impact of this | ||||||
32 | amendatory Act of 1998 on the business of soliciting,
selling, | ||||||
33 | and shipping
alcoholic liquor from outside of this State | ||||||
34 | directly to residents of this
State.
| ||||||
35 | As part of its report, the Commission shall provide the | ||||||
36 | following
information:
|
| |||||||
| |||||||
1 | (i) the amount of State excise and sales tax revenues | ||||||
2 | generated as a
result of this amendatory Act of 1998;
| ||||||
3 | (ii) the amount of licensing fees received as a result | ||||||
4 | of this amendatory
Act of 1998;
| ||||||
5 | (iii) the number of reported violations, the number of | ||||||
6 | cease and desist
notices issued by the Commission, the | ||||||
7 | number of notices of violations issued
to the Department of | ||||||
8 | Revenue, and the number of notices and complaints of
| ||||||
9 | violations to law enforcement officials.
| ||||||
10 | (Source: P.A. 91-553, eff. 8-14-99; 91-922, eff. 7-7-00; | ||||||
11 | 92-378, eff.
8-16-01; 92-813, eff. 8-21-02.)
| ||||||
12 | (235 ILCS 5/5-1) (from Ch. 43, par. 115)
| ||||||
13 | Sec. 5-1. Licenses issued by the Illinois Liquor Control | ||||||
14 | Commission
shall be of the following classes:
| ||||||
15 | (a) Manufacturer's license - Class 1.
Distiller, Class 2. | ||||||
16 | Rectifier, Class 3. Brewer, Class 4. First Class Wine
| ||||||
17 | Manufacturer, Class 5. Second Class Wine Manufacturer,
Class 6. | ||||||
18 | First Class Winemaker, Class 7. Second Class Winemaker, Class | ||||||
19 | 8.
Limited Wine Manufacturer,
| ||||||
20 | (b) Distributor's license,
| ||||||
21 | (c) Importing Distributor's license,
| ||||||
22 | (d) Retailer's license,
| ||||||
23 | (e) Special Event Retailer's license (not-for-profit),
| ||||||
24 | (f) Railroad license,
| ||||||
25 | (g) Boat license,
| ||||||
26 | (h) Non-Beverage User's license,
| ||||||
27 | (i) Wine-maker's premises license,
| ||||||
28 | (j) Airplane license,
| ||||||
29 | (k) Foreign importer's license,
| ||||||
30 | (l) Broker's license,
| ||||||
31 | (m) Non-resident dealer's
license,
| ||||||
32 | (n) Brew Pub license,
| ||||||
33 | (o) Auction liquor license,
| ||||||
34 | (p) Caterer retailer license,
| ||||||
35 | (q) Special use permit license.
|
| |||||||
| |||||||
1 | No
person, firm, partnership, corporation, or other legal | ||||||
2 | business entity that is
engaged in the manufacturing of wine | ||||||
3 | may concurrently obtain and hold a
wine-maker's license and a | ||||||
4 | wine manufacturer's license.
| ||||||
5 | (a) A manufacturer's license shall allow the manufacture,
| ||||||
6 | importation in bulk, storage, distribution and sale of | ||||||
7 | alcoholic liquor
to persons without the State, as may be | ||||||
8 | permitted by law and to licensees
in this State as follows:
| ||||||
9 | Class 1. A Distiller may make sales and deliveries of | ||||||
10 | alcoholic liquor to
distillers, rectifiers, importing | ||||||
11 | distributors, distributors and
non-beverage users and to no | ||||||
12 | other licensees.
| ||||||
13 | Class 2. A Rectifier, who is not a distiller, as defined | ||||||
14 | herein, may make
sales and deliveries of alcoholic liquor to | ||||||
15 | rectifiers, importing distributors,
distributors, retailers | ||||||
16 | and non-beverage users and to no other licensees.
| ||||||
17 | Class 3. A Brewer may make sales and deliveries of beer to | ||||||
18 | importing
distributors, distributors, and to non-licensees, | ||||||
19 | and to
retailers provided the brewer obtains an importing | ||||||
20 | distributor's license or
distributor's license in accordance | ||||||
21 | with the provisions of this Act.
| ||||||
22 | Class 4. A first class wine-manufacturer may make sales and | ||||||
23 | deliveries of
up to 50,000 gallons of wine to manufacturers,
| ||||||
24 | importing
distributors and distributors, and to no other | ||||||
25 | licensees.
| ||||||
26 | Class 5. A second class Wine manufacturer may make sales | ||||||
27 | and deliveries
of more than 50,000 gallons of wine to | ||||||
28 | manufacturers, importing distributors
and distributors and to | ||||||
29 | no other licensees.
| ||||||
30 | Class 6. A first-class wine-maker's license shall allow the | ||||||
31 | manufacture
of up to 50,000 gallons of wine per year, and the
| ||||||
32 | storage
and sale of such
wine to distributors in the State and | ||||||
33 | to persons without the
State, as may be permitted by law. A | ||||||
34 | first-class wine-maker's license shall
allow the sale of no | ||||||
35 | more than 5,000
gallons of the licensee's wine to retailers. | ||||||
36 | The State Commission shall issue
only one first-class |
| |||||||
| |||||||
1 | wine-maker's license to any person, firm, partnership,
| ||||||
2 | corporation, or other legal business entity that is engaged in | ||||||
3 | the making of
less than 50,000 gallons of wine annually that | ||||||
4 | applies for a first-class
wine-maker's license. No subsidiary | ||||||
5 | or affiliate thereof, nor any officer,
associate, member, | ||||||
6 | partner, representative, employee, agent, or shareholder may
| ||||||
7 | be issued an additional wine-maker's license by the State | ||||||
8 | Commission.
| ||||||
9 | Class 7. A second-class wine-maker's license shall allow | ||||||
10 | the manufacture
of between 50,000 and 100,000 gallons of wine | ||||||
11 | per year, and
the
storage and sale of such wine
to distributors | ||||||
12 | in this State and to persons without the State, as may be
| ||||||
13 | permitted by law. A second-class wine-maker's license shall | ||||||
14 | allow the sale
of
no more than 10,000 gallons of the licensee's | ||||||
15 | wine directly to retailers.
The State Commission shall issue | ||||||
16 | only one second-class wine-maker's license
to any person, firm, | ||||||
17 | partnership, corporation, or other legal business entity
that | ||||||
18 | is engaged in the making of less than 100,000 gallons of wine | ||||||
19 | annually
that applies for a second-class wine-maker's license. | ||||||
20 | No subsidiary or
affiliate thereof, or any officer, associate, | ||||||
21 | member, partner, representative,
employee, agent, or | ||||||
22 | shareholder may be issued an additional wine-maker's
license by | ||||||
23 | the State Commission.
| ||||||
24 | Class 8. A limited wine-manufacturer may make sales and | ||||||
25 | deliveries not to
exceed 40,000 gallons of wine per year to | ||||||
26 | distributors, and to
non-licensees in accordance with the | ||||||
27 | provisions of this Act.
| ||||||
28 | (a-1) A manufacturer which is licensed in this State to | ||||||
29 | make sales or
deliveries of alcoholic liquor and which enlists | ||||||
30 | agents, representatives, or
individuals acting on its behalf | ||||||
31 | who contact licensed retailers on a regular
and continual basis | ||||||
32 | in this State must register those agents, representatives,
or | ||||||
33 | persons acting on its behalf with the State Commission.
| ||||||
34 | Registration of agents, representatives, or persons acting | ||||||
35 | on behalf of a
manufacturer is fulfilled by submitting a form | ||||||
36 | to the Commission. The form
shall be developed by the |
| |||||||
| |||||||
1 | Commission and shall include the name and address of
the | ||||||
2 | applicant, the name and address of the manufacturer he or she | ||||||
3 | represents,
the territory or areas assigned to sell to or | ||||||
4 | discuss pricing terms of
alcoholic liquor, and any other | ||||||
5 | questions deemed appropriate and necessary.
All statements in | ||||||
6 | the forms required to be made by law or by rule shall be
deemed | ||||||
7 | material, and any person who knowingly misstates any material | ||||||
8 | fact under
oath in an application is guilty of a Class B | ||||||
9 | misdemeanor. Fraud,
misrepresentation, false statements, | ||||||
10 | misleading statements, evasions, or
suppression of material | ||||||
11 | facts in the securing of a registration are grounds for
| ||||||
12 | suspension or revocation of the registration.
| ||||||
13 | (b) A distributor's license shall allow the wholesale | ||||||
14 | purchase and storage
of alcoholic liquors and sale of alcoholic | ||||||
15 | liquors to licensees
in this State and to persons without the | ||||||
16 | State, as may be permitted by law.
| ||||||
17 | (c) An importing distributor's license may be issued to and | ||||||
18 | held by
those only who are duly licensed distributors, upon the | ||||||
19 | filing of an
application by a duly licensed distributor, with | ||||||
20 | the Commission and
the Commission shall, without the
payment of | ||||||
21 | any fee, immediately issue such importing distributor's
| ||||||
22 | license to the applicant, which shall allow the importation of | ||||||
23 | alcoholic
liquor by the licensee into this State from any point | ||||||
24 | in the United
States outside this State, and the purchase of | ||||||
25 | alcoholic liquor in
barrels, casks or other bulk containers and | ||||||
26 | the bottling of such
alcoholic liquors before resale thereof, | ||||||
27 | but all bottles or containers
so filled shall be sealed, | ||||||
28 | labeled, stamped and otherwise made to comply
with all | ||||||
29 | provisions, rules and regulations governing manufacturers in
| ||||||
30 | the preparation and bottling of alcoholic liquors. The | ||||||
31 | importing
distributor's license shall permit such licensee to | ||||||
32 | purchase alcoholic
liquor from Illinois licensed non-resident | ||||||
33 | dealers and foreign importers only.
| ||||||
34 | (d) A retailer's license shall allow the licensee to sell | ||||||
35 | and offer
for sale at retail, only in the premises specified in | ||||||
36 | such license,
alcoholic liquor for use or consumption, but not |
| |||||||
| |||||||
1 | for resale in any form:
Provided that any retail license issued | ||||||
2 | to a manufacturer shall only
permit such manufacturer to sell | ||||||
3 | beer at retail on the premises actually
occupied by such | ||||||
4 | manufacturer.
| ||||||
5 | After January 1, 1995 there shall be 2 classes of licenses | ||||||
6 | issued under a
retailers license.
| ||||||
7 | (1) A "retailers on premise consumption license" shall | ||||||
8 | allow the licensee
to sell and offer for sale at retail, | ||||||
9 | only on the premises specified in the
license, alcoholic | ||||||
10 | liquor for use or consumption on the premises or on and off
| ||||||
11 | the premises, but not for resale in any form.
| ||||||
12 | (2) An "off premise sale license" shall allow the | ||||||
13 | licensee to sell, or
offer for sale at retail, alcoholic | ||||||
14 | liquor intended only for off premise
consumption and not | ||||||
15 | for resale in any form.
| ||||||
16 | Notwithstanding any other provision of this subsection | ||||||
17 | (d), a retail
licensee may sell alcoholic liquors to a special | ||||||
18 | event retailer licensee for
resale to the extent permitted | ||||||
19 | under subsection (e).
| ||||||
20 | (e) A special event retailer's license (not-for-profit) | ||||||
21 | shall permit the
licensee to purchase alcoholic liquors from an | ||||||
22 | Illinois licensed distributor
(unless the licensee purchases | ||||||
23 | less than $500 of alcoholic liquors for the
special event, in | ||||||
24 | which case the licensee may purchase the alcoholic liquors
from | ||||||
25 | a licensed retailer) and shall allow the licensee to sell and | ||||||
26 | offer for
sale, at retail, alcoholic liquors for use or | ||||||
27 | consumption, but not for resale
in any form and only at the | ||||||
28 | location and on the specific dates designated for
the special | ||||||
29 | event in the license. An applicant for a special event retailer
| ||||||
30 | license must
(i) furnish with the application: (A) a resale | ||||||
31 | number issued under Section
2c of the Retailers' Occupation Tax | ||||||
32 | Act or evidence that the applicant is
registered under Section | ||||||
33 | 2a of the Retailers' Occupation Tax Act, (B) a
current, valid | ||||||
34 | exemption identification
number issued under Section 1g of the | ||||||
35 | Retailers' Occupation Tax Act, and a
certification to the | ||||||
36 | Commission that the purchase of alcoholic liquors will be
a |
| |||||||
| |||||||
1 | tax-exempt purchase, or (C) a statement that the applicant is | ||||||
2 | not registered
under Section 2a of the Retailers' Occupation | ||||||
3 | Tax Act, does not hold a resale
number under Section 2c of the | ||||||
4 | Retailers' Occupation Tax Act, and does not
hold an exemption | ||||||
5 | number under Section 1g of the Retailers' Occupation Tax
Act, | ||||||
6 | in which event the Commission shall set forth on the special | ||||||
7 | event
retailer's license a statement to that effect; (ii) | ||||||
8 | submit with the application proof satisfactory to
the State | ||||||
9 | Commission that the applicant will provide dram shop liability
| ||||||
10 | insurance in the maximum limits; and (iii) show proof | ||||||
11 | satisfactory to the
State Commission that the applicant has | ||||||
12 | obtained local authority
approval.
| ||||||
13 | (f) A railroad license shall permit the licensee to import | ||||||
14 | alcoholic
liquors into this State from any point in the United | ||||||
15 | States outside this
State and to store such alcoholic liquors | ||||||
16 | in this State; to make wholesale
purchases of alcoholic liquors | ||||||
17 | directly from manufacturers, foreign
importers, distributors | ||||||
18 | and importing distributors from within or outside
this State; | ||||||
19 | and to store such alcoholic liquors in this State; provided
| ||||||
20 | that the above powers may be exercised only in connection with | ||||||
21 | the
importation, purchase or storage of alcoholic liquors to be | ||||||
22 | sold or
dispensed on a club, buffet, lounge or dining car | ||||||
23 | operated on an electric,
gas or steam railway in this State; | ||||||
24 | and provided further, that railroad
licensees exercising the | ||||||
25 | above powers shall be subject to all provisions of
Article VIII | ||||||
26 | of this Act as applied to importing distributors. A railroad
| ||||||
27 | license shall also permit the licensee to sell or dispense | ||||||
28 | alcoholic
liquors on any club, buffet, lounge or dining car | ||||||
29 | operated on an electric,
gas or steam railway regularly | ||||||
30 | operated by a common carrier in this State,
but shall not | ||||||
31 | permit the sale for resale of any alcoholic liquors to any
| ||||||
32 | licensee within this State. A license shall be obtained for | ||||||
33 | each car in which
such sales are made.
| ||||||
34 | (g) A boat license shall allow the sale of alcoholic liquor | ||||||
35 | in
individual drinks, on any passenger boat regularly operated | ||||||
36 | as a common
carrier on navigable waters in this State or on any |
| ||||||||||||||||||||||
| ||||||||||||||||||||||
1 | riverboat operated
under
the Riverboat Gambling Act, which boat | |||||||||||||||||||||
2 | or riverboat maintains a public
dining room or restaurant | |||||||||||||||||||||
3 | thereon.
| |||||||||||||||||||||
4 | (h) A non-beverage user's license shall allow the licensee | |||||||||||||||||||||
5 | to
purchase alcoholic liquor from a licensed manufacturer or | |||||||||||||||||||||
6 | importing
distributor, without the imposition of any tax upon | |||||||||||||||||||||
7 | the business of such
licensed manufacturer or importing | |||||||||||||||||||||
8 | distributor as to such alcoholic
liquor to be used by such | |||||||||||||||||||||
9 | licensee solely for the non-beverage purposes
set forth in | |||||||||||||||||||||
10 | subsection (a) of Section 8-1 of this Act, and
such licenses | |||||||||||||||||||||
11 | shall be divided and classified and shall permit the
purchase, | |||||||||||||||||||||
12 | possession and use of limited and stated quantities of
| |||||||||||||||||||||
13 | alcoholic liquor as follows:
| |||||||||||||||||||||
| ||||||||||||||||||||||
19 | (i) A wine-maker's premises license shall allow a
licensee | |||||||||||||||||||||
20 | that concurrently holds a first-class wine-maker's license to | |||||||||||||||||||||
21 | sell
and offer for sale at retail in the premises specified in | |||||||||||||||||||||
22 | such license
not more than 50,000 gallons of the first-class | |||||||||||||||||||||
23 | wine-maker's wine that is
made at the first-class wine-maker's | |||||||||||||||||||||
24 | licensed premises per year for use or
consumption, but not for | |||||||||||||||||||||
25 | resale in any form. A wine-maker's premises
license shall allow | |||||||||||||||||||||
26 | a licensee who concurrently holds a second-class
wine-maker's | |||||||||||||||||||||
27 | license to sell and offer for sale at retail in the premises
| |||||||||||||||||||||
28 | specified in such license up to 100,000 gallons of the
| |||||||||||||||||||||
29 | second-class wine-maker's wine that is made at the second-class | |||||||||||||||||||||
30 | wine-maker's
licensed premises per year
for use or consumption | |||||||||||||||||||||
31 | but not for resale in any form. A wine-maker's premises license | |||||||||||||||||||||
32 | shall allow a
licensee that concurrently holds a first-class | |||||||||||||||||||||
33 | wine-maker's license or a second-class
wine-maker's license to | |||||||||||||||||||||
34 | sell
and offer for sale at retail at the premises specified in | |||||||||||||||||||||
35 | the wine-maker's premises license, for use or consumption but | |||||||||||||||||||||
36 | not for resale in any form, any beer, wine, and spirits |
| |||||||
| |||||||
1 | purchased from a licensed distributor. Upon approval from the
| ||||||
2 | State Commission, a wine-maker's premises license
shall allow | ||||||
3 | the licensee to sell and offer for sale at (i) the wine-maker's
| ||||||
4 | licensed premises and (ii) at up to 2 additional locations for | ||||||
5 | use and
consumption and not for resale. Each location shall | ||||||
6 | require additional
licensing per location as specified in | ||||||
7 | Section 5-3 of this Act.
| ||||||
8 | (j) An airplane license shall permit the licensee to import
| ||||||
9 | alcoholic liquors into this State from any point in the United | ||||||
10 | States
outside this State and to store such alcoholic liquors | ||||||
11 | in this State; to
make wholesale purchases of alcoholic liquors | ||||||
12 | directly from
manufacturers, foreign importers, distributors | ||||||
13 | and importing
distributors from within or outside this State; | ||||||
14 | and to store such
alcoholic liquors in this State; provided | ||||||
15 | that the above powers may be
exercised only in connection with | ||||||
16 | the importation, purchase or storage
of alcoholic liquors to be | ||||||
17 | sold or dispensed on an airplane; and
provided further, that | ||||||
18 | airplane licensees exercising the above powers
shall be subject | ||||||
19 | to all provisions of Article VIII of this Act as
applied to | ||||||
20 | importing distributors. An airplane licensee shall also
permit | ||||||
21 | the sale or dispensing of alcoholic liquors on any passenger
| ||||||
22 | airplane regularly operated by a common carrier in this State, | ||||||
23 | but shall
not permit the sale for resale of any alcoholic | ||||||
24 | liquors to any licensee
within this State. A single airplane | ||||||
25 | license shall be required of an
airline company if liquor | ||||||
26 | service is provided on board aircraft in this
State. The annual | ||||||
27 | fee for such license shall be as determined in
Section 5-3.
| ||||||
28 | (k) A foreign importer's license shall permit such licensee | ||||||
29 | to purchase
alcoholic liquor from Illinois licensed | ||||||
30 | non-resident dealers only, and to
import alcoholic liquor other | ||||||
31 | than in bulk from any point outside the
United States and to | ||||||
32 | sell such alcoholic liquor to Illinois licensed
importing | ||||||
33 | distributors and to no one else in Illinois;
provided that the | ||||||
34 | foreign importer registers with the State Commission
every
| ||||||
35 | brand of
alcoholic liquor that it proposes to sell to Illinois | ||||||
36 | licensees during the
license period and
provided further that |
| |||||||
| |||||||
1 | the foreign importer complies with all of the provisions
of | ||||||
2 | Section
6-9 of this Act with respect to registration of such | ||||||
3 | Illinois licensees as may
be granted the
right to sell such | ||||||
4 | brands at wholesale.
| ||||||
5 | (l) (i) A broker's license shall be required of all persons
| ||||||
6 | who solicit
orders for, offer to sell or offer to supply | ||||||
7 | alcoholic liquor to
retailers in the State of Illinois, or who | ||||||
8 | offer to retailers to ship or
cause to be shipped or to make | ||||||
9 | contact with distillers, rectifiers,
brewers or manufacturers | ||||||
10 | or any other party within or without the State
of Illinois in | ||||||
11 | order that alcoholic liquors be shipped to a distributor,
| ||||||
12 | importing distributor or foreign importer, whether such | ||||||
13 | solicitation or
offer is consummated within or without the | ||||||
14 | State of Illinois.
| ||||||
15 | No holder of a retailer's license issued by the Illinois | ||||||
16 | Liquor
Control Commission shall purchase or receive any | ||||||
17 | alcoholic liquor, the
order for which was solicited or offered | ||||||
18 | for sale to such retailer by a
broker unless the broker is the | ||||||
19 | holder of a valid broker's license.
| ||||||
20 | The broker shall, upon the acceptance by a retailer of the | ||||||
21 | broker's
solicitation of an order or offer to sell or supply or | ||||||
22 | deliver or have
delivered alcoholic liquors, promptly forward | ||||||
23 | to the Illinois Liquor
Control Commission a notification of | ||||||
24 | said transaction in such form as
the Commission may by | ||||||
25 | regulations prescribe.
| ||||||
26 | (ii) A broker's license shall be required of
a person | ||||||
27 | within this State, other than a retail licensee,
who, for a fee | ||||||
28 | or commission, promotes, solicits, or accepts orders for
| ||||||
29 | alcoholic liquor, for use or consumption and not for
resale, to | ||||||
30 | be shipped from this State and delivered to residents outside | ||||||
31 | of
this State by an express company, common carrier, or | ||||||
32 | contract carrier.
This Section does not apply to any person who | ||||||
33 | promotes, solicits, or accepts
orders for wine as specifically | ||||||
34 | authorized in Section 6-29 of this Act.
| ||||||
35 | A broker's license under this subsection (1) shall not | ||||||
36 | entitle the holder to
buy or sell any
alcoholic liquors for his |
| |||||||
| |||||||
1 | own account or to take or deliver title to
such alcoholic | ||||||
2 | liquors.
| ||||||
3 | This subsection (1) shall not apply to distributors, | ||||||
4 | employees of
distributors, or employees of a manufacturer who | ||||||
5 | has registered the
trademark, brand or name of the alcoholic | ||||||
6 | liquor pursuant to Section 6-9
of this Act, and who regularly | ||||||
7 | sells such alcoholic liquor
in the State of Illinois only to | ||||||
8 | its registrants thereunder.
| ||||||
9 | Any agent, representative, or person subject to | ||||||
10 | registration pursuant to
subsection (a-1) of this Section shall | ||||||
11 | not be eligible to receive a broker's
license.
| ||||||
12 | (m) A non-resident dealer's license shall permit such | ||||||
13 | licensee to ship
into and warehouse alcoholic liquor into this | ||||||
14 | State from any point
outside of this State, and to sell such | ||||||
15 | alcoholic liquor to Illinois licensed
foreign importers and | ||||||
16 | importing distributors and to no one else in this State;
| ||||||
17 | provided that said non-resident dealer shall register with the | ||||||
18 | Illinois Liquor
Control Commission each and every brand of | ||||||
19 | alcoholic liquor which it proposes
to sell to Illinois | ||||||
20 | licensees during the license period; and further provided
that | ||||||
21 | it shall comply with all of the provisions of Section 6-9 | ||||||
22 | hereof with
respect to registration of such Illinois licensees | ||||||
23 | as may be granted the right
to sell such brands at wholesale.
| ||||||
24 | (n) A brew pub license shall allow the licensee to | ||||||
25 | manufacture beer only
on the premises specified in the license, | ||||||
26 | to make sales of the
beer manufactured on the premises to | ||||||
27 | importing distributors, distributors,
and to non-licensees for | ||||||
28 | use and consumption, to store the beer upon
the premises, and | ||||||
29 | to sell and offer for sale at retail from the licensed
| ||||||
30 | premises, provided that a brew pub licensee shall not sell for | ||||||
31 | off-premises
consumption more than 50,000 gallons per year.
| ||||||
32 | (o) A caterer retailer license shall allow the holder
to | ||||||
33 | serve alcoholic liquors as an incidental part of a food service | ||||||
34 | that serves
prepared meals which excludes the serving of snacks | ||||||
35 | as
the primary meal, either on or off-site whether licensed or | ||||||
36 | unlicensed.
|
| |||||||
| |||||||
1 | (p) An auction liquor license shall allow the licensee to | ||||||
2 | sell and offer
for sale at auction wine and spirits for use or | ||||||
3 | consumption, or for resale by
an Illinois liquor licensee in | ||||||
4 | accordance with provisions of this Act. An
auction liquor | ||||||
5 | license will be issued to a person and it will permit the
| ||||||
6 | auction liquor licensee to hold the auction anywhere in the | ||||||
7 | State. An auction
liquor license must be obtained for each | ||||||
8 | auction at least 14 days in advance of
the auction date.
| ||||||
9 | (q) A special use permit license shall allow an Illinois | ||||||
10 | licensed
retailer to transfer a portion of its alcoholic liquor | ||||||
11 | inventory from its
retail licensed premises to the premises | ||||||
12 | specified in the license hereby
created, and to sell or offer | ||||||
13 | for sale at retail, only in the premises
specified in the | ||||||
14 | license hereby created, the transferred alcoholic liquor for
| ||||||
15 | use or consumption, but not for resale in any form. A special | ||||||
16 | use permit
license may be granted for the following time | ||||||
17 | periods: one day or less; 2 or
more days to a maximum of 15 days | ||||||
18 | per location in any 12 month period. An
applicant for the | ||||||
19 | special use permit license must also submit with the
| ||||||
20 | application proof satisfactory to the State Commission that the | ||||||
21 | applicant will
provide dram shop liability insurance to the | ||||||
22 | maximum limits and have local
authority approval.
| ||||||
23 | (Source: P.A. 91-357, eff. 7-29-99; 92-105, eff. 1-1-02; | ||||||
24 | 92-378, eff.
8-16-01; 92-651, eff. 7-11-02; 92-672, eff. | ||||||
25 | 7-16-02.)
| ||||||
26 | (235 ILCS 5/6-2) (from Ch. 43, par. 120)
| ||||||
27 | Sec. 6-2. Issuance of licenses to certain persons | ||||||
28 | prohibited.
| ||||||
29 | (a) Except as otherwise provided in subsection (b) of this | ||||||
30 | Section and in paragraph (1) of subsection (a) of Section 3-12 , | ||||||
31 | no license
of any kind issued by the State Commission or any | ||||||
32 | local
commission shall be issued to:
| ||||||
33 | (1) A person who is not a resident of any city, village | ||||||
34 | or county in
which the premises covered by the license are | ||||||
35 | located; except in case of
railroad or boat licenses.
|
| |||||||
| |||||||
1 | (2) A person who is not of good character and | ||||||
2 | reputation in the
community in which he resides.
| ||||||
3 | (3) A person who is not a citizen of the United States.
| ||||||
4 | (4) A person who has been convicted of a felony under | ||||||
5 | any Federal or
State law, unless the Commission determines | ||||||
6 | that such
person has been sufficiently rehabilitated to | ||||||
7 | warrant the public trust
after considering matters set | ||||||
8 | forth in such person's application and the
Commission's | ||||||
9 | investigation. The burden of proof of sufficient
| ||||||
10 | rehabilitation shall be on the applicant.
| ||||||
11 | (5) A person who has been convicted of being the keeper | ||||||
12 | or is keeping a
house of ill fame.
| ||||||
13 | (6) A person who has been convicted of pandering or | ||||||
14 | other crime or
misdemeanor opposed to decency and morality.
| ||||||
15 | (7) A person whose license issued under this Act has | ||||||
16 | been revoked for
cause.
| ||||||
17 | (8) A person who at the time of application for renewal | ||||||
18 | of any license
issued hereunder would not be eligible for | ||||||
19 | such license upon a first
application.
| ||||||
20 | (9) A copartnership, if any general partnership | ||||||
21 | thereof, or any
limited partnership thereof, owning more | ||||||
22 | than 5% of the aggregate limited
partner interest in such | ||||||
23 | copartnership would not be eligible to receive a
license | ||||||
24 | hereunder for any reason other than residence within the | ||||||
25 | political
subdivision, unless residency is required by | ||||||
26 | local ordinance.
| ||||||
27 | (10) A corporation, if any officer, manager or director | ||||||
28 | thereof, or
any stockholder or stockholders owning in the | ||||||
29 | aggregate more than 5% of the
stock of such corporation, | ||||||
30 | would not be eligible to receive a license
hereunder for | ||||||
31 | any reason other than citizenship and residence within the
| ||||||
32 | political subdivision.
| ||||||
33 | (10a) A corporation unless it is incorporated in | ||||||
34 | Illinois, or unless it
is a foreign corporation which is | ||||||
35 | qualified under the Business
Corporation Act of 1983 to | ||||||
36 | transact business in Illinois.
|
| |||||||
| |||||||
1 | (11) A person whose place of business is conducted by a | ||||||
2 | manager or agent
unless the manager or agent possesses the | ||||||
3 | same qualifications required by
the licensee.
| ||||||
4 | (12) A person who has been convicted of a violation of | ||||||
5 | any Federal or
State law concerning the manufacture, | ||||||
6 | possession or sale of alcoholic
liquor, subsequent to the | ||||||
7 | passage of this Act or has forfeited his bond to
appear in | ||||||
8 | court to answer charges for any such violation.
| ||||||
9 | (13) A person who does not beneficially own the | ||||||
10 | premises for which a
license is sought, or does not have a | ||||||
11 | lease thereon for the full period for
which the license is | ||||||
12 | to be issued.
| ||||||
13 | (14) Any law enforcing public official, including | ||||||
14 | members
of local liquor control commissions,
any mayor, | ||||||
15 | alderman, or member of the
city council or commission, any | ||||||
16 | president of the village board of trustees,
any member of a | ||||||
17 | village board of trustees, or any president or member of a
| ||||||
18 | county board; and no such official shall be interested | ||||||
19 | directly in the
manufacture, sale, or distribution of | ||||||
20 | alcoholic liquor, except that a
license
may be granted to | ||||||
21 | such official in relation to premises that are
not
located | ||||||
22 | within the territory subject to the jurisdiction of that | ||||||
23 | official
if the issuance of such license is approved by the | ||||||
24 | State Liquor Control
Commission
and except that a license | ||||||
25 | may be granted, in a city or village with a
population of | ||||||
26 | 50,000 or less, to any alderman, member of a city council, | ||||||
27 | or
member of a village board of trustees in relation to | ||||||
28 | premises that are located
within the territory
subject to | ||||||
29 | the jurisdiction of that official if (i) the sale of | ||||||
30 | alcoholic
liquor pursuant to the license is incidental to | ||||||
31 | the selling of food, (ii) the
issuance of the license is | ||||||
32 | approved by the State Commission, (iii) the
issuance of the | ||||||
33 | license is in accordance with all applicable local | ||||||
34 | ordinances
in effect where the premises are located, and | ||||||
35 | (iv) the official granted a
license does not vote on | ||||||
36 | alcoholic liquor issues pending before the board or
council |
| |||||||
| |||||||
1 | to which the license holder is elected.
| ||||||
2 | (15) A person who is not a beneficial owner of the | ||||||
3 | business to be
operated by the licensee.
| ||||||
4 | (16) A person who has been convicted of a gambling | ||||||
5 | offense as
proscribed by any of subsections (a) (3) through | ||||||
6 | (a)
(11) of
Section 28-1 of, or as
proscribed by Section | ||||||
7 | 28-1.1 or 28-3 of, the Criminal Code of
1961, or as | ||||||
8 | proscribed by a
statute
replaced by any of the aforesaid | ||||||
9 | statutory provisions.
| ||||||
10 | (17) A person or entity to whom a federal wagering | ||||||
11 | stamp has been
issued by the
federal government, unless the | ||||||
12 | person or entity is eligible to be issued a
license under | ||||||
13 | the Raffles Act or the Illinois Pull Tabs and Jar Games | ||||||
14 | Act.
| ||||||
15 | (18) A person who intends to sell alcoholic liquors for | ||||||
16 | use or
consumption on his or her licensed retail premises | ||||||
17 | who does not have liquor
liability insurance coverage for | ||||||
18 | that premises in an amount that is at least
equal to the | ||||||
19 | maximum liability amounts set out in subsection (a) of | ||||||
20 | Section
6-21.
| ||||||
21 | (b) A criminal conviction of a corporation is not grounds | ||||||
22 | for the
denial, suspension, or revocation of a license applied | ||||||
23 | for or held by the
corporation if the criminal conviction was | ||||||
24 | not the result of a violation of any
federal or State law | ||||||
25 | concerning the manufacture, possession or sale of
alcoholic | ||||||
26 | liquor, the offense that led to the conviction did not result | ||||||
27 | in any
financial gain to the corporation and the corporation | ||||||
28 | has terminated its
relationship with each director, officer, | ||||||
29 | employee, or controlling shareholder
whose actions directly | ||||||
30 | contributed to the conviction of the corporation. The
| ||||||
31 | Commission shall determine if all provisions of this subsection | ||||||
32 | (b) have been
met before any action on the corporation's | ||||||
33 | license is initiated.
| ||||||
34 | (Source: P.A. 92-378, eff. 8-16-01; 93-266, eff. 1-1-04.)
| ||||||
35 | (235 ILCS 5/6-16.1)
|
| |||||||
| |||||||
1 | Sec. 6-16.1. Enforcement actions.
| ||||||
2 | (a) A licensee or an officer, associate,
member, | ||||||
3 | representative, agent, or employee of a licensee may sell, | ||||||
4 | give, or
deliver alcoholic liquor to a person under the age of | ||||||
5 | 21 years or authorize the
sale, gift, or delivery of alcoholic | ||||||
6 | liquor to a person under the age of 21
years pursuant to a plan | ||||||
7 | or action to investigate, patrol, or otherwise conduct
a "sting | ||||||
8 | operation" or enforcement action against a person employed by | ||||||
9 | the
licensee or on any licensed premises if the licensee or | ||||||
10 | officer, associate,
member, representative, agent, or employee | ||||||
11 | of the licensee provides written
notice, at least 14 days | ||||||
12 | before the "sting operation" or enforcement action,
unless | ||||||
13 | governing body of the municipality or county having | ||||||
14 | jurisdiction sets a
shorter period by ordinance, to the law | ||||||
15 | enforcement agency having jurisdiction,
the local liquor | ||||||
16 | control commissioner, or both. Notice provided under this
| ||||||
17 | Section shall be valid for a "sting operation" or enforcement | ||||||
18 | action conducted
within 60 days of the provision of that | ||||||
19 | notice, unless the governing body of
the municipality or county | ||||||
20 | having jurisdiction sets a shorter period by
ordinance.
| ||||||
21 | (b) A local liquor control commission or unit of local | ||||||
22 | government that
conducts alcohol and tobacco compliance | ||||||
23 | operations shall establish a policy and
standards for alcohol | ||||||
24 | and tobacco compliance operations to investigate whether
a | ||||||
25 | licensee is furnishing (1) alcoholic liquor to persons under 21 | ||||||
26 | years of age
in violation of this Act or (2) tobacco to persons | ||||||
27 | in violation of the Sale of
Tobacco to Minors Act.
| ||||||
28 | (c) The Illinois Law Enforcement Training Standards Board | ||||||
29 | shall
develop a model policy and guidelines for the operation | ||||||
30 | of alcohol and tobacco
compliance checks by local law | ||||||
31 | enforcement officers. The Illinois Law
Enforcement Training | ||||||
32 | Standards Board shall also require the supervising
officers of | ||||||
33 | such compliance checks to have met a minimum training standard | ||||||
34 | as
determined by the Board. The Board shall have the right to | ||||||
35 | waive any training
based on current written policies and | ||||||
36 | procedures for alcohol and tobacco
compliance check operations |
| |||||||
| |||||||
1 | and in-service training already administered by
the local law | ||||||
2 | enforcement agency, department, or office.
| ||||||
3 | (d) The provisions of subsections (b) and (c) do not apply | ||||||
4 | to a home rule
unit with more than 2,000,000 inhabitants.
| ||||||
5 | (e) A home rule unit, other than a home rule unit with more | ||||||
6 | than 2,000,000
inhabitants, may not regulate enforcement | ||||||
7 | actions in a manner inconsistent with
the regulation of | ||||||
8 | enforcement actions under this Section. This subsection (e)
is | ||||||
9 | a limitation under subsection (i) of Section 6 of Article VII | ||||||
10 | of the
Illinois Constitution on the concurrent exercise by home | ||||||
11 | rule units
of powers and functions
exercised by the State.
| ||||||
12 | (f) A licensee who is the subject of an enforcement action | ||||||
13 | or "sting
operation" under this Section and is found, pursuant | ||||||
14 | to the enforcement action,
to be in compliance with this Act | ||||||
15 | shall be notified by the enforcement agency action that no | ||||||
16 | violation was found within 30 days after the finding.
| ||||||
17 | (Source: P.A. 92-503, eff. 1-1-02.)
| ||||||
18 | (235 ILCS 5/7-5) (from Ch. 43, par. 149)
| ||||||
19 | Sec. 7-5. The local liquor control commissioner may revoke | ||||||
20 | or suspend any
license issued by him if he determines that the | ||||||
21 | licensee has violated any
of the provisions of this Act or of | ||||||
22 | any valid ordinance or resolution
enacted by the particular | ||||||
23 | city council, president, or board of trustees or
county board | ||||||
24 | (as the case may be) or any applicable rule or regulations
| ||||||
25 | established by the local liquor control commissioner or the | ||||||
26 | State
commission which is not inconsistent with law.
Upon | ||||||
27 | notification by the Illinois Department of Revenue, the State
| ||||||
28 | Commission , in accordance with Section 3-12, may refuse the | ||||||
29 | issuance or renewal of a license, fine a licensee, or suspend | ||||||
30 | or
shall revoke any license issued by the State Commission
it
| ||||||
31 | if the licensee or license applicant has
violated the
| ||||||
32 | provisions of Section 3 of the Retailers' Occupation Tax Act.
| ||||||
33 | In addition to the suspension,
the local liquor control | ||||||
34 | commissioner in any
county or municipality
may levy a fine on | ||||||
35 | the licensee for such
violations. The fine imposed shall not |
| |||||||
| |||||||
1 | exceed $1000 for a first
violation within a 12-month period, | ||||||
2 | $1,500 for a second violation within a
12-month period, and | ||||||
3 | $2,500 for a third or subsequent violation within a
12-month | ||||||
4 | period. Each day on which a violation continues shall
| ||||||
5 | constitute a separate violation.
Not more than $15,000 in fines | ||||||
6 | under this Section may be
imposed against
any licensee during | ||||||
7 | the period of his license. Proceeds from such fines
shall be | ||||||
8 | paid into the general corporate fund of the county or
municipal | ||||||
9 | treasury, as the case may be.
| ||||||
10 | However, no such license
shall be so revoked or suspended | ||||||
11 | and no licensee shall be fined except after
a public hearing by | ||||||
12 | the local
liquor control commissioner with a 3 day written | ||||||
13 | notice to the licensee
affording the licensee an opportunity to | ||||||
14 | appear and defend.
All such
hearings shall be open to the | ||||||
15 | public and the local liquor control
commissioner shall reduce | ||||||
16 | all evidence to writing and shall maintain an
official record | ||||||
17 | of the proceedings. If the local liquor control
commissioner | ||||||
18 | has reason to believe that any continued operation of a
| ||||||
19 | particular licensed premises will immediately threaten the | ||||||
20 | welfare of the
community he may, upon the issuance of a written | ||||||
21 | order stating the reason
for such conclusion and without notice | ||||||
22 | or hearing order the licensed
premises closed for not more than | ||||||
23 | 7 days, giving the licensee an
opportunity to be heard during | ||||||
24 | that period, except that if such licensee
shall also be engaged | ||||||
25 | in the conduct of another business or businesses on
the | ||||||
26 | licensed premises such order shall not be applicable to such | ||||||
27 | other
business or businesses.
| ||||||
28 | The local liquor control commissioner shall within 5 days | ||||||
29 | after such
hearing, if he determines after such hearing that | ||||||
30 | the license should be
revoked or suspended or that the licensee | ||||||
31 | should be fined, state the reason
or reasons for such | ||||||
32 | determination in
a written order, and either the amount of the | ||||||
33 | fine, the period of suspension,
or that the license has been | ||||||
34 | revoked,
and shall serve a copy of such
order within the 5 days | ||||||
35 | upon the licensee.
| ||||||
36 | If the premises for which the license was issued are |
| |||||||
| |||||||
1 | located outside of
a city, village or incorporated town having | ||||||
2 | a population of 500,000 or more
inhabitants, the licensee after | ||||||
3 | the receipt of such order of suspension or
revocation shall | ||||||
4 | have the privilege within a period of 20 days after the
receipt | ||||||
5 | of such order of suspension or revocation of appealing the | ||||||
6 | order to
the State commission for a decision sustaining, | ||||||
7 | reversing or modifying the
order of the local liquor control | ||||||
8 | commissioner. If the State commission
affirms the local | ||||||
9 | commissioner's order to suspend or revoke the license at
the | ||||||
10 | first hearing, the appellant shall cease to engage in the | ||||||
11 | business for
which the license was issued, until the local | ||||||
12 | commissioner's order is
terminated by its own provisions or | ||||||
13 | reversed upon rehearing or by the
courts.
| ||||||
14 | If the premises for which the license was issued are | ||||||
15 | located within a
city, village or incorporated town having a | ||||||
16 | population of 500,000 or more
inhabitants, the licensee shall | ||||||
17 | have the privilege, within a period of 20 days
after the
| ||||||
18 | receipt of such order of fine, suspension or revocation, of | ||||||
19 | appealing the order
to
the local license appeal commission and | ||||||
20 | upon the filing of such an appeal
by the licensee the license | ||||||
21 | appeal commission shall determine the appeal
upon certified | ||||||
22 | record of proceedings of the local liquor commissioner in
| ||||||
23 | accordance with the provisions of Section 7-9. Within 30
days | ||||||
24 | after such appeal was heard the license appeal
commission shall
| ||||||
25 | render a decision sustaining or reversing
the order of the | ||||||
26 | local liquor
control commissioner.
| ||||||
27 | (Source: P.A. 93-22, eff. 6-20-03.)
| ||||||
28 | (235 ILCS 5/7-6) (from Ch. 43, par. 150)
| ||||||
29 | Sec. 7-6. All proceedings for the revocation or suspension | ||||||
30 | of licenses
of manufacturers, distributors, importing | ||||||
31 | distributors, non-resident dealers,
foreign
importers, | ||||||
32 | non-beverage users, railroads, airplanes and boats shall be
| ||||||
33 | before the State Commission. All such proceedings and all | ||||||
34 | proceedings
for the revocation or suspension of a retailer's | ||||||
35 | license before the
State commission shall be in accordance with |
| |||||||
| |||||||
1 | rules and regulations
established by it not inconsistent with | ||||||
2 | law. However, no such license
shall be so revoked or suspended | ||||||
3 | except after a hearing by the State
commission with reasonable | ||||||
4 | notice to the licensee served by registered
or certified mail | ||||||
5 | with return receipt requested at least 10 days
prior to
the | ||||||
6 | hearings at the last known place of business of the licensee | ||||||
7 | and
after an opportunity to appear and defend. Such notice | ||||||
8 | shall
specify the
time and place of the hearing, the nature of | ||||||
9 | the charges, the
specific provisions of the Act and rules | ||||||
10 | violated, and the specific facts
supporting the charges or | ||||||
11 | violation. The
findings of the Commission shall be predicated | ||||||
12 | upon competent evidence.
The revocation of a local license | ||||||
13 | shall automatically result in the
revocation of a State | ||||||
14 | license.
Upon notification by the Illinois Department of | ||||||
15 | Revenue, the State
Commission , in accordance with Section 3-12, | ||||||
16 | may refuse the issuance or renewal of a license, fine a | ||||||
17 | licensee, or suspend or
shall revoke any license issued by the | ||||||
18 | State Commission
it if the licensee or license applicant has
| ||||||
19 | violated the
provisions of Section 3 of the Retailers' | ||||||
20 | Occupation Tax Act.
All procedures for the suspension or | ||||||
21 | revocation
of a license, as enumerated above, are applicable to | ||||||
22 | the levying of fines
for violations of this Act or any rule or | ||||||
23 | regulation issued pursuant thereto.
| ||||||
24 | (Source: P.A. 93-22, eff. 6-20-03.)
| ||||||
25 | Section 99. Effective date. This Act takes effect upon | ||||||
26 | becoming law.
|