Illinois General Assembly - Full Text of SB2035
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Full Text of SB2035  102nd General Assembly

SB2035 102ND GENERAL ASSEMBLY

  
  

 


 
102ND GENERAL ASSEMBLY
State of Illinois
2021 and 2022
SB2035

 

Introduced 2/26/2021, by Sen. Antonio Muñoz

 

SYNOPSIS AS INTRODUCED:
 
235 ILCS 5/8-10.5 new

    Amends the Liquor Control Act of 1934. Provides that a brewer who is a class 1 brewer, class 2 brewer, or brew pub licensee shall accurately measure the quantity of beer transferred into its final packaging container to determine the brewer's tax liability by converting beer production into the amount of beer sold and to ensure compliance with any production or self-distribution quantity limitations applicable to the class 1 brewer, class 2 brewer, or brew pub. Requires a brewer subject to the provisions to file with the Department of Revenue and the Illinois Liquor Control Commission a verified report listing the total amount of beer production, any amounts sold directly to a licensed retailer, and any amounts sold directly to a consumer. Provides that a distributor is responsible for payment of the tax for all beer sold by the distributor. Provides that the Department, in cooperation with the State Commission, shall audit on an annual basis the amount a class 1 brewer, class 2 brewer, or brew pub licensee produces to determine their compliance with any production or self-distribution quantity limitations applicable to the class 1 brewer, class 2 brewer, or brew pub. Requires a class 1 brewer, class 2 brewer, or brew pub to file with the Department and State Commission, on a quarterly basis, their purchase, inventory, and use of water, grain, malt, barley, sugar, fruit, honey, and any other fermentable sugar used. Provides that a brewer's failure to comply with the provisions shall result in the State Commission issuing a fine or suspending or revoking the brewer's license. Contains other recordkeeping and reporting requirements. Defines terms. Effective January 1, 2022.


LRB102 13325 RPS 18669 b

FISCAL NOTE ACT MAY APPLY

 

 

A BILL FOR

 

SB2035LRB102 13325 RPS 18669 b

1    AN ACT concerning liquor.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Liquor Control Act of 1934 is amended by
5adding Section 8-10.5 as follows:
 
6    (235 ILCS 5/8-10.5 new)
7    Sec. 8-10.5. Beer production quantity reporting.
8    As used in this Section, "directly" means that a licensed
9distributor was not used in the transaction.
10    As used in this Section, "final packaging container" means
11the last vessel in which beer is held before (i) consumption by
12an individual on the brewer's licensed premises; (ii) being
13placed in a keg, bottle, or can for consumption by an
14individual; or (iii) being removed for additional fermentation
15and aging in a cask or barrel.
16    A brewer who is a class 1 brewer, class 2 brewer, or brew
17pub licensee shall accurately measure the quantity of beer
18transferred into its final packaging container to determine
19the brewer's tax liability by converting beer production into
20the amount of beer sold and to ensure compliance with any
21production or self-distribution quantity limitations under
22this Act applicable to the class 1 brewer, class 2 brewer, or
23brew pub. The measurement shall comply with 27 CFR 25.41 and 27

 

 

SB2035- 2 -LRB102 13325 RPS 18669 b

1CFR 25.42. Any brewer subject to this Section shall file
2monthly with the Department and the State Commission a
3verified report on a form prescribed by the Department listing
4the total amount of beer production, any amounts sold directly
5to a licensed retailer, and any amounts sold directly to a
6consumer. The Department, in cooperation with the State
7Commission, shall audit on an annual basis the amount a class 1
8brewer, class 2 brewer, or brew pub licensee produces to
9determine their compliance with any production or
10self-distribution quantity limitations under this Act
11applicable to the class 1 brewer, class 2 brewer, or brew pub.
12A distributor is responsible for payment of the tax for all
13beer sold by the distributor. A class 1 brewer, class 2 brewer,
14or brew pub shall file on a quarterly basis with the Department
15and State Commission on a form prescribed by the Department a
16report of their purchase, inventory, and use of water, grain,
17malt, barley, sugar, fruit, honey, and any other fermentable
18sugar used along with their "Brewer's Report of Operations"
19filed with the U.S. Department of Treasury's Alcohol and
20Tobacco Tax and Trade Bureau and shall maintain and produce
21for examination and inspection by the Department and the State
22Commission invoices of their purchase of grain, malt, barley,
23and water for 3 years along with their "Brewer's Report of
24Operations" filed with the U.S. Department of Treasury's
25Alcohol and Tobacco Tax and Trade Bureau.
26    A brewer's failure to comply with this Section shall

 

 

SB2035- 3 -LRB102 13325 RPS 18669 b

1result in the State Commission issuing a fine or suspending or
2revoking the brewer's license.
 
3    Section 99. Effective date. This Act takes effect January
41, 2022.