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| Public Act 095-0769 |
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AN ACT concerning liquor.
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Be it enacted by the People of the State of Illinois,
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represented in the General Assembly:
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Section 5. The Liquor Control Act of 1934 is amended by | ||||
changing Sections 5-1 and 8-2 as follows:
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(235 ILCS 5/5-1) (from Ch. 43, par. 115)
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(Text of Section before amendment by P.A. 95-634)
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Sec. 5-1. Licenses issued by the Illinois Liquor Control | ||||
Commission
shall be of the following classes:
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(a) Manufacturer's license - Class 1.
Distiller, Class 2. | ||||
Rectifier, Class 3. Brewer, Class 4. First Class Wine
| ||||
Manufacturer, Class 5. Second Class Wine Manufacturer,
Class 6. | ||||
First Class Winemaker, Class 7. Second Class Winemaker, Class | ||||
8.
Limited Wine Manufacturer,
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(b) Distributor's license,
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(c) Importing Distributor's license,
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(d) Retailer's license,
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(e) Special Event Retailer's license (not-for-profit),
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(f) Railroad license,
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(g) Boat license,
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(h) Non-Beverage User's license,
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(i) Wine-maker's premises license,
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(j) Airplane license,
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(k) Foreign importer's license,
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(l) Broker's license,
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(m) Non-resident dealer's
license,
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(n) Brew Pub license,
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(o) Auction liquor license,
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(p) Caterer retailer license,
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(q) Special use permit license.
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No
person, firm, partnership, corporation, or other legal | ||
business entity that is
engaged in the manufacturing of wine | ||
may concurrently obtain and hold a
wine-maker's license and a | ||
wine manufacturer's license.
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(a) A manufacturer's license shall allow the manufacture,
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importation in bulk, storage, distribution and sale of | ||
alcoholic liquor
to persons without the State, as may be | ||
permitted by law and to licensees
in this State as follows:
| ||
Class 1. A Distiller may make sales and deliveries of | ||
alcoholic liquor to
distillers, rectifiers, importing | ||
distributors, distributors and
non-beverage users and to no | ||
other licensees.
| ||
Class 2. A Rectifier, who is not a distiller, as defined | ||
herein, may make
sales and deliveries of alcoholic liquor to | ||
rectifiers, importing distributors,
distributors, retailers | ||
and non-beverage users and to no other licensees.
| ||
Class 3. A Brewer may make sales and deliveries of beer to | ||
importing
distributors, distributors, and to non-licensees, | ||
and to
retailers provided the brewer obtains an importing | ||
distributor's license or
distributor's license in accordance | ||
with the provisions of this Act.
| ||
Class 4. A first class wine-manufacturer may make sales and | ||
deliveries of
up to 50,000 gallons of wine to manufacturers,
| ||
importing
distributors and distributors, and to no other | ||
licensees.
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Class 5. A second class Wine manufacturer may make sales | ||
and deliveries
of more than 50,000 gallons of wine to | ||
manufacturers, importing distributors
and distributors and to | ||
no other licensees.
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Class 6. A first-class wine-maker's license shall allow the | ||
manufacture
of up to 50,000 gallons of wine per year, and the
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storage
and sale of such
wine to distributors in the State and | ||
to persons without the
State, as may be permitted by law. A | ||
first-class wine-maker's license shall
allow the sale of no | ||
more than 5,000
gallons of the licensee's wine to retailers. | ||
The State Commission shall issue
only one first-class | ||
wine-maker's license to any person, firm, partnership,
| ||
corporation, or other legal business entity that is engaged in | ||
the making of
less than 50,000 gallons of wine annually that | ||
applies for a first-class
wine-maker's license. No subsidiary | ||
or affiliate thereof, nor any officer,
associate, member, | ||
partner, representative, employee, agent, or shareholder may
| ||
be issued an additional wine-maker's license by the State | ||
Commission.
| ||
Class 7. A second-class wine-maker's license shall allow | ||
the manufacture
of between 50,000 and 100,000 gallons of wine | ||
per year, and
the
storage and sale of such wine
to distributors | ||
in this State and to persons without the State, as may be
| ||
permitted by law. A second-class wine-maker's license shall | ||
allow the sale
of
no more than 10,000 gallons of the licensee's | ||
wine directly to retailers.
The State Commission shall issue | ||
only one second-class wine-maker's license
to any person, firm, | ||
partnership, corporation, or other legal business entity
that | ||
is engaged in the making of less than 100,000 gallons of wine | ||
annually
that applies for a second-class wine-maker's license. | ||
No subsidiary or
affiliate thereof, or any officer, associate, | ||
member, partner, representative,
employee, agent, or | ||
shareholder may be issued an additional wine-maker's
license by | ||
the State Commission.
| ||
Class 8. A limited wine-manufacturer may make sales and | ||
deliveries not to
exceed 40,000 gallons of wine per year to | ||
distributors, and to
non-licensees in accordance with the | ||
provisions of this Act.
| ||
(a-1) A manufacturer which is licensed in this State to | ||
make sales or
deliveries of alcoholic liquor and which enlists | ||
agents, representatives, or
individuals acting on its behalf | ||
who contact licensed retailers on a regular
and continual basis | ||
in this State must register those agents, representatives,
or | ||
persons acting on its behalf with the State Commission.
| ||
Registration of agents, representatives, or persons acting | ||
on behalf of a
manufacturer is fulfilled by submitting a form | ||
to the Commission. The form
shall be developed by the | ||
Commission and shall include the name and address of
the | ||
applicant, the name and address of the manufacturer he or she | ||
represents,
the territory or areas assigned to sell to or | ||
discuss pricing terms of
alcoholic liquor, and any other | ||
questions deemed appropriate and necessary.
All statements in | ||
the forms required to be made by law or by rule shall be
deemed | ||
material, and any person who knowingly misstates any material | ||
fact under
oath in an application is guilty of a Class B | ||
misdemeanor. Fraud,
misrepresentation, false statements, | ||
misleading statements, evasions, or
suppression of material | ||
facts in the securing of a registration are grounds for
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suspension or revocation of the registration.
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(b) A distributor's license shall allow the wholesale | ||
purchase and storage
of alcoholic liquors and sale of alcoholic | ||
liquors to licensees
in this State and to persons without the | ||
State, as may be permitted by law.
| ||
(c) An importing distributor's license may be issued to and | ||
held by
those only who are duly licensed distributors, upon the | ||
filing of an
application by a duly licensed distributor, with | ||
the Commission and
the Commission shall, without the
payment of | ||
any fee, immediately issue such importing distributor's
| ||
license to the applicant, which shall allow the importation of | ||
alcoholic
liquor by the licensee into this State from any point | ||
in the United
States outside this State, and the purchase of | ||
alcoholic liquor in
barrels, casks or other bulk containers and | ||
the bottling of such
alcoholic liquors before resale thereof, | ||
but all bottles or containers
so filled shall be sealed, | ||
labeled, stamped and otherwise made to comply
with all | ||
provisions, rules and regulations governing manufacturers in
| ||
the preparation and bottling of alcoholic liquors. The | ||
importing
distributor's license shall permit such licensee to | ||
purchase alcoholic
liquor from Illinois licensed non-resident | ||
dealers and foreign importers only.
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(d) A retailer's license shall allow the licensee to sell | ||
and offer
for sale at retail, only in the premises specified in | ||
the license,
alcoholic liquor for use or consumption, but not | ||
for resale in any form:
Provided that any retail license issued | ||
to a manufacturer shall only
permit the manufacturer to sell | ||
beer at retail on the premises actually
occupied by the | ||
manufacturer. For the purpose of further describing the type of | ||
business conducted at a retail licensed premises, a retailer's | ||
licensee may be designated by the State Commission as (i) an on | ||
premise consumption retailer, (ii) an off premise sale | ||
retailer, or (iii) a combined on premise consumption and off | ||
premise sale retailer.
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Notwithstanding any other provision of this subsection | ||
(d), a retail
licensee may sell alcoholic liquors to a special | ||
event retailer licensee for
resale to the extent permitted | ||
under subsection (e).
| ||
(e) A special event retailer's license (not-for-profit) | ||
shall permit the
licensee to purchase alcoholic liquors from an | ||
Illinois licensed distributor
(unless the licensee purchases | ||
less than $500 of alcoholic liquors for the
special event, in | ||
which case the licensee may purchase the alcoholic liquors
from | ||
a licensed retailer) and shall allow the licensee to sell and | ||
offer for
sale, at retail, alcoholic liquors for use or | ||
consumption, but not for resale
in any form and only at the | ||
location and on the specific dates designated for
the special | ||
event in the license. An applicant for a special event retailer
| ||
license must
(i) furnish with the application: (A) a resale | ||
number issued under Section
2c of the Retailers' Occupation Tax | ||
Act or evidence that the applicant is
registered under Section | ||
2a of the Retailers' Occupation Tax Act, (B) a
current, valid | ||
exemption identification
number issued under Section 1g of the | ||
Retailers' Occupation Tax Act, and a
certification to the | ||
Commission that the purchase of alcoholic liquors will be
a | ||
tax-exempt purchase, or (C) a statement that the applicant is | ||
not registered
under Section 2a of the Retailers' Occupation | ||
Tax Act, does not hold a resale
number under Section 2c of the | ||
Retailers' Occupation Tax Act, and does not
hold an exemption | ||
number under Section 1g of the Retailers' Occupation Tax
Act, | ||
in which event the Commission shall set forth on the special | ||
event
retailer's license a statement to that effect; (ii) | ||
submit with the application proof satisfactory to
the State | ||
Commission that the applicant will provide dram shop liability
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insurance in the maximum limits; and (iii) show proof | ||
satisfactory to the
State Commission that the applicant has | ||
obtained local authority
approval.
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(f) A railroad license shall permit the licensee to import | ||
alcoholic
liquors into this State from any point in the United | ||
States outside this
State and to store such alcoholic liquors | ||
in this State; to make wholesale
purchases of alcoholic liquors | ||
directly from manufacturers, foreign
importers, distributors | ||
and importing distributors from within or outside
this State; | ||
and to store such alcoholic liquors in this State; provided
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that the above powers may be exercised only in connection with | ||
the
importation, purchase or storage of alcoholic liquors to be | ||
sold or
dispensed on a club, buffet, lounge or dining car | ||
operated on an electric,
gas or steam railway in this State; | ||
and provided further, that railroad
licensees exercising the | ||
above powers shall be subject to all provisions of
Article VIII | ||
of this Act as applied to importing distributors. A railroad
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license shall also permit the licensee to sell or dispense | ||
alcoholic
liquors on any club, buffet, lounge or dining car | ||
operated on an electric,
gas or steam railway regularly | ||
operated by a common carrier in this State,
but shall not | ||
permit the sale for resale of any alcoholic liquors to any
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licensee within this State. A license shall be obtained for | ||
each car in which
such sales are made.
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(g) A boat license shall allow the sale of alcoholic liquor | ||
in
individual drinks, on any passenger boat regularly operated | ||
as a common
carrier on navigable waters in this State or on any | ||
riverboat operated
under
the Riverboat Gambling Act, which boat | ||
or riverboat maintains a public
dining room or restaurant | ||
thereon.
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(h) A non-beverage user's license shall allow the licensee | ||
to
purchase alcoholic liquor from a licensed manufacturer or | ||
importing
distributor, without the imposition of any tax upon | ||
the business of such
licensed manufacturer or importing | ||
distributor as to such alcoholic
liquor to be used by such | ||
licensee solely for the non-beverage purposes
set forth in | ||
subsection (a) of Section 8-1 of this Act, and
such licenses | ||
shall be divided and classified and shall permit the
purchase, | ||
possession and use of limited and stated quantities of
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alcoholic liquor as follows:
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Class 1, not to exceed ......................... 500 gallons
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Class 2, not to exceed ....................... 1,000 gallons
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Class 3, not to exceed ....................... 5,000 gallons
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Class 4, not to exceed ...................... 10,000 gallons
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Class 5, not to exceed ....................... 50,000 gallons
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(i) A wine-maker's premises license shall allow a
licensee | ||
that concurrently holds a first-class wine-maker's license to | ||
sell
and offer for sale at retail in the premises specified in | ||
such license
not more than 50,000 gallons of the first-class | ||
wine-maker's wine that is
made at the first-class wine-maker's | ||
licensed premises per year for use or
consumption, but not for | ||
resale in any form. A wine-maker's premises
license shall allow | ||
a licensee who concurrently holds a second-class
wine-maker's | ||
license to sell and offer for sale at retail in the premises
| ||
specified in such license up to 100,000 gallons of the
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second-class wine-maker's wine that is made at the second-class | ||
wine-maker's
licensed premises per year
for use or consumption | ||
but not for resale in any form. A wine-maker's premises license | ||
shall allow a
licensee that concurrently holds a first-class | ||
wine-maker's license or a second-class
wine-maker's license to | ||
sell
and offer for sale at retail at the premises specified in | ||
the wine-maker's premises license, for use or consumption but | ||
not for resale in any form, any beer, wine, and spirits | ||
purchased from a licensed distributor. Upon approval from the
| ||
State Commission, a wine-maker's premises license
shall allow | ||
the licensee to sell and offer for sale at (i) the wine-maker's
| ||
licensed premises and (ii) at up to 2 additional locations for | ||
use and
consumption and not for resale. Each location shall | ||
require additional
licensing per location as specified in | ||
Section 5-3 of this Act.
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(j) An airplane license shall permit the licensee to import
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alcoholic liquors into this State from any point in the United | ||
States
outside this State and to store such alcoholic liquors | ||
in this State; to
make wholesale purchases of alcoholic liquors | ||
directly from
manufacturers, foreign importers, distributors | ||
and importing
distributors from within or outside this State; | ||
and to store such
alcoholic liquors in this State; provided | ||
that the above powers may be
exercised only in connection with | ||
the importation, purchase or storage
of alcoholic liquors to be | ||
sold or dispensed on an airplane; and
provided further, that | ||
airplane licensees exercising the above powers
shall be subject | ||
to all provisions of Article VIII of this Act as
applied to | ||
importing distributors. An airplane licensee shall also
permit | ||
the sale or dispensing of alcoholic liquors on any passenger
| ||
airplane regularly operated by a common carrier in this State, | ||
but shall
not permit the sale for resale of any alcoholic | ||
liquors to any licensee
within this State. A single airplane | ||
license shall be required of an
airline company if liquor | ||
service is provided on board aircraft in this
State. The annual | ||
fee for such license shall be as determined in
Section 5-3.
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(k) A foreign importer's license shall permit such licensee | ||
to purchase
alcoholic liquor from Illinois licensed | ||
non-resident dealers only, and to
import alcoholic liquor other | ||
than in bulk from any point outside the
United States and to | ||
sell such alcoholic liquor to Illinois licensed
importing | ||
distributors and to no one else in Illinois;
provided that (i) | ||
the foreign importer registers with the State Commission
every
| ||
brand of
alcoholic liquor that it proposes to sell to Illinois | ||
licensees during the
license period, (ii) and
provided further | ||
that the foreign importer complies with all of the provisions
| ||
of Section
6-9 of this Act with respect to registration of such | ||
Illinois licensees as may
be granted the
right to sell such | ||
brands at wholesale, and (iii) the foreign importer complies | ||
with the provisions of Sections 6-5 and 6-6 of this Act to the | ||
same extent that these provisions apply to manufacturers.
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(l) (i) A broker's license shall be required of all persons
| ||
who solicit
orders for, offer to sell or offer to supply | ||
alcoholic liquor to
retailers in the State of Illinois, or who | ||
offer to retailers to ship or
cause to be shipped or to make | ||
contact with distillers, rectifiers,
brewers or manufacturers | ||
or any other party within or without the State
of Illinois in | ||
order that alcoholic liquors be shipped to a distributor,
| ||
importing distributor or foreign importer, whether such | ||
solicitation or
offer is consummated within or without the | ||
State of Illinois.
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No holder of a retailer's license issued by the Illinois | ||
Liquor
Control Commission shall purchase or receive any | ||
alcoholic liquor, the
order for which was solicited or offered | ||
for sale to such retailer by a
broker unless the broker is the | ||
holder of a valid broker's license.
| ||
The broker shall, upon the acceptance by a retailer of the | ||
broker's
solicitation of an order or offer to sell or supply or | ||
deliver or have
delivered alcoholic liquors, promptly forward | ||
to the Illinois Liquor
Control Commission a notification of | ||
said transaction in such form as
the Commission may by | ||
regulations prescribe.
| ||
(ii) A broker's license shall be required of
a person | ||
within this State, other than a retail licensee,
who, for a fee | ||
or commission, promotes, solicits, or accepts orders for
| ||
alcoholic liquor, for use or consumption and not for
resale, to | ||
be shipped from this State and delivered to residents outside | ||
of
this State by an express company, common carrier, or | ||
contract carrier.
This Section does not apply to any person who | ||
promotes, solicits, or accepts
orders for wine as specifically | ||
authorized in Section 6-29 of this Act.
| ||
A broker's license under this subsection (1) shall not | ||
entitle the holder to
buy or sell any
alcoholic liquors for his | ||
own account or to take or deliver title to
such alcoholic | ||
liquors.
| ||
This subsection (1) shall not apply to distributors, | ||
employees of
distributors, or employees of a manufacturer who | ||
has registered the
trademark, brand or name of the alcoholic | ||
liquor pursuant to Section 6-9
of this Act, and who regularly | ||
sells such alcoholic liquor
in the State of Illinois only to | ||
its registrants thereunder.
| ||
Any agent, representative, or person subject to | ||
registration pursuant to
subsection (a-1) of this Section shall | ||
not be eligible to receive a broker's
license.
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(m) A non-resident dealer's license shall permit such | ||
licensee to ship
into and warehouse alcoholic liquor into this | ||
State from any point
outside of this State, and to sell such | ||
alcoholic liquor to Illinois licensed
foreign importers and | ||
importing distributors and to no one else in this State;
| ||
provided that (i) said non-resident dealer shall register with | ||
the Illinois Liquor
Control Commission each and every brand of | ||
alcoholic liquor which it proposes
to sell to Illinois | ||
licensees during the license period, (ii) ; and further | ||
provided
that it shall comply with all of the provisions of | ||
Section 6-9 hereof with
respect to registration of such | ||
Illinois licensees as may be granted the right
to sell such | ||
brands at wholesale, and (iii) the non-resident dealer shall | ||
comply with the provisions of Sections 6-5 and 6-6 of this Act | ||
to the same extent that these provisions apply to | ||
manufacturers.
| ||
(n) A brew pub license shall allow the licensee to | ||
manufacture beer only
on the premises specified in the license, | ||
to make sales of the
beer manufactured on the premises to | ||
importing distributors, distributors,
and to non-licensees for | ||
use and consumption, to store the beer upon
the premises, and | ||
to sell and offer for sale at retail from the licensed
| ||
premises, provided that a brew pub licensee shall not sell for | ||
off-premises
consumption more than 50,000 gallons per year.
| ||
(o) A caterer retailer license shall allow the holder
to | ||
serve alcoholic liquors as an incidental part of a food service | ||
that serves
prepared meals which excludes the serving of snacks | ||
as
the primary meal, either on or off-site whether licensed or | ||
unlicensed.
| ||
(p) An auction liquor license shall allow the licensee to | ||
sell and offer
for sale at auction wine and spirits for use or | ||
consumption, or for resale by
an Illinois liquor licensee in | ||
accordance with provisions of this Act. An
auction liquor | ||
license will be issued to a person and it will permit the
| ||
auction liquor licensee to hold the auction anywhere in the | ||
State. An auction
liquor license must be obtained for each | ||
auction at least 14 days in advance of
the auction date.
| ||
(q) A special use permit license shall allow an Illinois | ||
licensed
retailer to transfer a portion of its alcoholic liquor | ||
inventory from its
retail licensed premises to the premises | ||
specified in the license hereby
created, and to sell or offer | ||
for sale at retail, only in the premises
specified in the | ||
license hereby created, the transferred alcoholic liquor for
| ||
use or consumption, but not for resale in any form. A special | ||
use permit
license may be granted for the following time | ||
periods: one day or less; 2 or
more days to a maximum of 15 days | ||
per location in any 12 month period. An
applicant for the | ||
special use permit license must also submit with the
| ||
application proof satisfactory to the State Commission that the | ||
applicant will
provide dram shop liability insurance to the | ||
maximum limits and have local
authority approval.
| ||
(Source: P.A. 95-331, eff. 8-21-07.)
| ||
(Text of Section after amendment by P.A. 95-634)
| ||
Sec. 5-1. Licenses issued by the Illinois Liquor Control | ||
Commission
shall be of the following classes:
| ||
(a) Manufacturer's license - Class 1.
Distiller, Class 2. | ||
Rectifier, Class 3. Brewer, Class 4. First Class Wine
| ||
Manufacturer, Class 5. Second Class Wine Manufacturer,
Class 6. | ||
First Class Winemaker, Class 7. Second Class Winemaker, Class | ||
8.
Limited Wine Manufacturer,
| ||
(b) Distributor's license,
| ||
(c) Importing Distributor's license,
| ||
(d) Retailer's license,
| ||
(e) Special Event Retailer's license (not-for-profit),
| ||
(f) Railroad license,
| ||
(g) Boat license,
| ||
(h) Non-Beverage User's license,
| ||
(i) Wine-maker's premises license,
| ||
(j) Airplane license,
| ||
(k) Foreign importer's license,
| ||
(l) Broker's license,
| ||
(m) Non-resident dealer's
license,
| ||
(n) Brew Pub license,
| ||
(o) Auction liquor license,
| ||
(p) Caterer retailer license,
| ||
(q) Special use permit license,
| ||
(r) Winery shipper's license.
| ||
No
person, firm, partnership, corporation, or other legal | ||
business entity that is
engaged in the manufacturing of wine | ||
may concurrently obtain and hold a
wine-maker's license and a | ||
wine manufacturer's license.
| ||
(a) A manufacturer's license shall allow the manufacture,
| ||
importation in bulk, storage, distribution and sale of | ||
alcoholic liquor
to persons without the State, as may be | ||
permitted by law and to licensees
in this State as follows:
| ||
Class 1. A Distiller may make sales and deliveries of | ||
alcoholic liquor to
distillers, rectifiers, importing | ||
distributors, distributors and
non-beverage users and to no | ||
other licensees.
| ||
Class 2. A Rectifier, who is not a distiller, as defined | ||
herein, may make
sales and deliveries of alcoholic liquor to | ||
rectifiers, importing distributors,
distributors, retailers | ||
and non-beverage users and to no other licensees.
| ||
Class 3. A Brewer may make sales and deliveries of beer to | ||
importing
distributors, distributors, and to non-licensees, | ||
and to
retailers provided the brewer obtains an importing | ||
distributor's license or
distributor's license in accordance | ||
with the provisions of this Act.
| ||
Class 4. A first class wine-manufacturer may make sales and | ||
deliveries of
up to 50,000 gallons of wine to manufacturers,
| ||
importing
distributors and distributors, and to no other | ||
licensees.
| ||
Class 5. A second class Wine manufacturer may make sales | ||
and deliveries
of more than 50,000 gallons of wine to | ||
manufacturers, importing distributors
and distributors and to | ||
no other licensees.
| ||
Class 6. A first-class wine-maker's license shall allow the | ||
manufacture
of up to 50,000 gallons of wine per year, and the
| ||
storage
and sale of such
wine to distributors in the State and | ||
to persons without the
State, as may be permitted by law. A | ||
person who, prior to the effective date of this amendatory Act | ||
of the 95th General Assembly, is a holder of a first-class | ||
wine-maker's license and annually produces more than 25,000 | ||
gallons of its own wine and who distributes its wine to | ||
licensed retailers shall cease this practice on or before July | ||
1, 2008 in compliance with this amendatory Act of the 95th | ||
General Assembly.
| ||
Class 7. A second-class wine-maker's license shall allow | ||
the manufacture
of between 50,000 and 150,000 gallons of wine | ||
per year, and
the
storage and sale of such wine
to distributors | ||
in this State and to persons without the State, as may be
| ||
permitted by law. A person who, prior to the effective date of | ||
this amendatory Act of the 95th General Assembly, is a holder | ||
of a second-class wine-maker's license and annually produces | ||
more than 25,000 gallons of its own wine and who distributes | ||
its wine to licensed retailers shall cease this practice on or | ||
before July 1, 2008 in compliance with this amendatory Act of | ||
the 95th General Assembly.
| ||
Class 8. A limited wine-manufacturer may make sales and | ||
deliveries not to
exceed 40,000 gallons of wine per year to | ||
distributors, and to
non-licensees in accordance with the | ||
provisions of this Act.
| ||
(a-1) A manufacturer which is licensed in this State to | ||
make sales or
deliveries of alcoholic liquor and which enlists | ||
agents, representatives, or
individuals acting on its behalf | ||
who contact licensed retailers on a regular
and continual basis | ||
in this State must register those agents, representatives,
or | ||
persons acting on its behalf with the State Commission.
| ||
Registration of agents, representatives, or persons acting | ||
on behalf of a
manufacturer is fulfilled by submitting a form | ||
to the Commission. The form
shall be developed by the | ||
Commission and shall include the name and address of
the | ||
applicant, the name and address of the manufacturer he or she | ||
represents,
the territory or areas assigned to sell to or | ||
discuss pricing terms of
alcoholic liquor, and any other | ||
questions deemed appropriate and necessary.
All statements in | ||
the forms required to be made by law or by rule shall be
deemed | ||
material, and any person who knowingly misstates any material | ||
fact under
oath in an application is guilty of a Class B | ||
misdemeanor. Fraud,
misrepresentation, false statements, | ||
misleading statements, evasions, or
suppression of material | ||
facts in the securing of a registration are grounds for
| ||
suspension or revocation of the registration.
| ||
(b) A distributor's license shall allow the wholesale | ||
purchase and storage
of alcoholic liquors and sale of alcoholic | ||
liquors to licensees
in this State and to persons without the | ||
State, as may be permitted by law.
| ||
(c) An importing distributor's license may be issued to and | ||
held by
those only who are duly licensed distributors, upon the | ||
filing of an
application by a duly licensed distributor, with | ||
the Commission and
the Commission shall, without the
payment of | ||
any fee, immediately issue such importing distributor's
| ||
license to the applicant, which shall allow the importation of | ||
alcoholic
liquor by the licensee into this State from any point | ||
in the United
States outside this State, and the purchase of | ||
alcoholic liquor in
barrels, casks or other bulk containers and | ||
the bottling of such
alcoholic liquors before resale thereof, | ||
but all bottles or containers
so filled shall be sealed, | ||
labeled, stamped and otherwise made to comply
with all | ||
provisions, rules and regulations governing manufacturers in
| ||
the preparation and bottling of alcoholic liquors. The | ||
importing
distributor's license shall permit such licensee to | ||
purchase alcoholic
liquor from Illinois licensed non-resident | ||
dealers and foreign importers only.
| ||
(d) A retailer's license shall allow the licensee to sell | ||
and offer
for sale at retail, only in the premises specified in | ||
the license,
alcoholic liquor for use or consumption, but not | ||
for resale in any form. Nothing in this amendatory Act of the | ||
95th General Assembly shall deny, limit, remove, or restrict | ||
the ability of a holder of a retailer's license to transfer, | ||
deliver, or ship alcoholic liquor to the purchaser for use or | ||
consumption subject to any applicable local law or ordinance. | ||
Any retail license issued to a manufacturer shall only
permit | ||
the manufacturer to sell beer at retail on the premises | ||
actually
occupied by the manufacturer. For the purpose of | ||
further describing the type of business conducted at a retail | ||
licensed premises, a retailer's licensee may be designated by | ||
the State Commission as (i) an on premise consumption retailer, | ||
(ii) an off premise sale retailer, or (iii) a combined on | ||
premise consumption and off premise sale retailer.
| ||
Notwithstanding any other provision of this subsection | ||
(d), a retail
licensee may sell alcoholic liquors to a special | ||
event retailer licensee for
resale to the extent permitted | ||
under subsection (e).
| ||
(e) A special event retailer's license (not-for-profit) | ||
shall permit the
licensee to purchase alcoholic liquors from an | ||
Illinois licensed distributor
(unless the licensee purchases | ||
less than $500 of alcoholic liquors for the
special event, in | ||
which case the licensee may purchase the alcoholic liquors
from | ||
a licensed retailer) and shall allow the licensee to sell and | ||
offer for
sale, at retail, alcoholic liquors for use or | ||
consumption, but not for resale
in any form and only at the | ||
location and on the specific dates designated for
the special | ||
event in the license. An applicant for a special event retailer
| ||
license must
(i) furnish with the application: (A) a resale | ||
number issued under Section
2c of the Retailers' Occupation Tax | ||
Act or evidence that the applicant is
registered under Section | ||
2a of the Retailers' Occupation Tax Act, (B) a
current, valid | ||
exemption identification
number issued under Section 1g of the | ||
Retailers' Occupation Tax Act, and a
certification to the | ||
Commission that the purchase of alcoholic liquors will be
a | ||
tax-exempt purchase, or (C) a statement that the applicant is | ||
not registered
under Section 2a of the Retailers' Occupation | ||
Tax Act, does not hold a resale
number under Section 2c of the | ||
Retailers' Occupation Tax Act, and does not
hold an exemption | ||
number under Section 1g of the Retailers' Occupation Tax
Act, | ||
in which event the Commission shall set forth on the special | ||
event
retailer's license a statement to that effect; (ii) | ||
submit with the application proof satisfactory to
the State | ||
Commission that the applicant will provide dram shop liability
| ||
insurance in the maximum limits; and (iii) show proof | ||
satisfactory to the
State Commission that the applicant has | ||
obtained local authority
approval.
| ||
(f) A railroad license shall permit the licensee to import | ||
alcoholic
liquors into this State from any point in the United | ||
States outside this
State and to store such alcoholic liquors | ||
in this State; to make wholesale
purchases of alcoholic liquors | ||
directly from manufacturers, foreign
importers, distributors | ||
and importing distributors from within or outside
this State; | ||
and to store such alcoholic liquors in this State; provided
| ||
that the above powers may be exercised only in connection with | ||
the
importation, purchase or storage of alcoholic liquors to be | ||
sold or
dispensed on a club, buffet, lounge or dining car | ||
operated on an electric,
gas or steam railway in this State; | ||
and provided further, that railroad
licensees exercising the | ||
above powers shall be subject to all provisions of
Article VIII | ||
of this Act as applied to importing distributors. A railroad
| ||
license shall also permit the licensee to sell or dispense | ||
alcoholic
liquors on any club, buffet, lounge or dining car | ||
operated on an electric,
gas or steam railway regularly | ||
operated by a common carrier in this State,
but shall not | ||
permit the sale for resale of any alcoholic liquors to any
| ||
licensee within this State. A license shall be obtained for | ||
each car in which
such sales are made.
| ||
(g) A boat license shall allow the sale of alcoholic liquor | ||
in
individual drinks, on any passenger boat regularly operated | ||
as a common
carrier on navigable waters in this State or on any | ||
riverboat operated
under
the Riverboat Gambling Act, which boat | ||
or riverboat maintains a public
dining room or restaurant | ||
thereon.
| ||
(h) A non-beverage user's license shall allow the licensee | ||
to
purchase alcoholic liquor from a licensed manufacturer or | ||
importing
distributor, without the imposition of any tax upon | ||
the business of such
licensed manufacturer or importing | ||
distributor as to such alcoholic
liquor to be used by such | ||
licensee solely for the non-beverage purposes
set forth in | ||
subsection (a) of Section 8-1 of this Act, and
such licenses | ||
shall be divided and classified and shall permit the
purchase, | ||
possession and use of limited and stated quantities of
| ||
alcoholic liquor as follows:
| ||
Class 1, not to exceed ......................... 500 gallons
| ||
Class 2, not to exceed ....................... 1,000 gallons
| ||
Class 3, not to exceed ....................... 5,000 gallons
| ||
Class 4, not to exceed ...................... 10,000 gallons
| ||
Class 5, not to exceed ....................... 50,000 gallons
| ||
(i) A wine-maker's premises license shall allow a
licensee | ||
that concurrently holds a first-class wine-maker's license to | ||
sell
and offer for sale at retail in the premises specified in | ||
such license
not more than 50,000 gallons of the first-class | ||
wine-maker's wine that is
made at the first-class wine-maker's | ||
licensed premises per year for use or
consumption, but not for | ||
resale in any form. A wine-maker's premises
license shall allow | ||
a licensee who concurrently holds a second-class
wine-maker's | ||
license to sell and offer for sale at retail in the premises
| ||
specified in such license up to 100,000 gallons of the
| ||
second-class wine-maker's wine that is made at the second-class | ||
wine-maker's
licensed premises per year
for use or consumption | ||
but not for resale in any form. A wine-maker's premises license | ||
shall allow a
licensee that concurrently holds a first-class | ||
wine-maker's license or a second-class
wine-maker's license to | ||
sell
and offer for sale at retail at the premises specified in | ||
the wine-maker's premises license, for use or consumption but | ||
not for resale in any form, any beer, wine, and spirits | ||
purchased from a licensed distributor. Upon approval from the
| ||
State Commission, a wine-maker's premises license
shall allow | ||
the licensee to sell and offer for sale at (i) the wine-maker's
| ||
licensed premises and (ii) at up to 2 additional locations for | ||
use and
consumption and not for resale. Each location shall | ||
require additional
licensing per location as specified in | ||
Section 5-3 of this Act. A wine-maker's premises licensee shall
| ||
secure liquor liability insurance coverage in an amount at
| ||
least equal to the maximum liability amounts set forth in
| ||
subsection (a) of Section 6-21 of this Act.
| ||
(j) An airplane license shall permit the licensee to import
| ||
alcoholic liquors into this State from any point in the United | ||
States
outside this State and to store such alcoholic liquors | ||
in this State; to
make wholesale purchases of alcoholic liquors | ||
directly from
manufacturers, foreign importers, distributors | ||
and importing
distributors from within or outside this State; | ||
and to store such
alcoholic liquors in this State; provided | ||
that the above powers may be
exercised only in connection with | ||
the importation, purchase or storage
of alcoholic liquors to be | ||
sold or dispensed on an airplane; and
provided further, that | ||
airplane licensees exercising the above powers
shall be subject | ||
to all provisions of Article VIII of this Act as
applied to | ||
importing distributors. An airplane licensee shall also
permit | ||
the sale or dispensing of alcoholic liquors on any passenger
| ||
airplane regularly operated by a common carrier in this State, | ||
but shall
not permit the sale for resale of any alcoholic | ||
liquors to any licensee
within this State. A single airplane | ||
license shall be required of an
airline company if liquor | ||
service is provided on board aircraft in this
State. The annual | ||
fee for such license shall be as determined in
Section 5-3.
| ||
(k) A foreign importer's license shall permit such licensee | ||
to purchase
alcoholic liquor from Illinois licensed | ||
non-resident dealers only, and to
import alcoholic liquor other | ||
than in bulk from any point outside the
United States and to | ||
sell such alcoholic liquor to Illinois licensed
importing | ||
distributors and to no one else in Illinois;
provided that (i) | ||
the foreign importer registers with the State Commission
every
| ||
brand of
alcoholic liquor that it proposes to sell to Illinois | ||
licensees during the
license period, (ii) and
provided further | ||
that the foreign importer complies with all of the provisions
| ||
of Section
6-9 of this Act with respect to registration of such | ||
Illinois licensees as may
be granted the
right to sell such | ||
brands at wholesale, and (iii) the foreign importer complies | ||
with the provisions of Sections 6-5 and 6-6 of this Act to the | ||
same extent that these provisions apply to manufacturers.
| ||
(l) (i) A broker's license shall be required of all persons
| ||
who solicit
orders for, offer to sell or offer to supply | ||
alcoholic liquor to
retailers in the State of Illinois, or who | ||
offer to retailers to ship or
cause to be shipped or to make | ||
contact with distillers, rectifiers,
brewers or manufacturers | ||
or any other party within or without the State
of Illinois in | ||
order that alcoholic liquors be shipped to a distributor,
| ||
importing distributor or foreign importer, whether such | ||
solicitation or
offer is consummated within or without the | ||
State of Illinois.
| ||
No holder of a retailer's license issued by the Illinois | ||
Liquor
Control Commission shall purchase or receive any | ||
alcoholic liquor, the
order for which was solicited or offered | ||
for sale to such retailer by a
broker unless the broker is the | ||
holder of a valid broker's license.
| ||
The broker shall, upon the acceptance by a retailer of the | ||
broker's
solicitation of an order or offer to sell or supply or | ||
deliver or have
delivered alcoholic liquors, promptly forward | ||
to the Illinois Liquor
Control Commission a notification of | ||
said transaction in such form as
the Commission may by | ||
regulations prescribe.
| ||
(ii) A broker's license shall be required of
a person | ||
within this State, other than a retail licensee,
who, for a fee | ||
or commission, promotes, solicits, or accepts orders for
| ||
alcoholic liquor, for use or consumption and not for
resale, to | ||
be shipped from this State and delivered to residents outside | ||
of
this State by an express company, common carrier, or | ||
contract carrier.
This Section does not apply to any person who | ||
promotes, solicits, or accepts
orders for wine as specifically | ||
authorized in Section 6-29 of this Act.
| ||
A broker's license under this subsection (l)
shall not | ||
entitle the holder to
buy or sell any
alcoholic liquors for his | ||
own account or to take or deliver title to
such alcoholic | ||
liquors.
| ||
This subsection (l)
shall not apply to distributors, | ||
employees of
distributors, or employees of a manufacturer who | ||
has registered the
trademark, brand or name of the alcoholic | ||
liquor pursuant to Section 6-9
of this Act, and who regularly | ||
sells such alcoholic liquor
in the State of Illinois only to | ||
its registrants thereunder.
| ||
Any agent, representative, or person subject to | ||
registration pursuant to
subsection (a-1) of this Section shall | ||
not be eligible to receive a broker's
license.
| ||
(m) A non-resident dealer's license shall permit such | ||
licensee to ship
into and warehouse alcoholic liquor into this | ||
State from any point
outside of this State, and to sell such | ||
alcoholic liquor to Illinois licensed
foreign importers and | ||
importing distributors and to no one else in this State;
| ||
provided that (i) said non-resident dealer shall register with | ||
the Illinois Liquor
Control Commission each and every brand of | ||
alcoholic liquor which it proposes
to sell to Illinois | ||
licensees during the license period, (ii) ; and further | ||
provided
that it shall comply with all of the provisions of | ||
Section 6-9 hereof with
respect to registration of such | ||
Illinois licensees as may be granted the right
to sell such | ||
brands at wholesale, and (iii) the non-resident dealer shall | ||
comply with the provisions of Sections 6-5 and 6-6 of this Act | ||
to the same extent that these provisions apply to | ||
manufacturers.
| ||
(n) A brew pub license shall allow the licensee to | ||
manufacture beer only
on the premises specified in the license, | ||
to make sales of the
beer manufactured on the premises to | ||
importing distributors, distributors,
and to non-licensees for | ||
use and consumption, to store the beer upon
the premises, and | ||
to sell and offer for sale at retail from the licensed
| ||
premises, provided that a brew pub licensee shall not sell for | ||
off-premises
consumption more than 50,000 gallons per year.
| ||
(o) A caterer retailer license shall allow the holder
to | ||
serve alcoholic liquors as an incidental part of a food service | ||
that serves
prepared meals which excludes the serving of snacks | ||
as
the primary meal, either on or off-site whether licensed or | ||
unlicensed.
| ||
(p) An auction liquor license shall allow the licensee to | ||
sell and offer
for sale at auction wine and spirits for use or | ||
consumption, or for resale by
an Illinois liquor licensee in | ||
accordance with provisions of this Act. An
auction liquor | ||
license will be issued to a person and it will permit the
| ||
auction liquor licensee to hold the auction anywhere in the | ||
State. An auction
liquor license must be obtained for each | ||
auction at least 14 days in advance of
the auction date.
| ||
(q) A special use permit license shall allow an Illinois | ||
licensed
retailer to transfer a portion of its alcoholic liquor | ||
inventory from its
retail licensed premises to the premises | ||
specified in the license hereby
created, and to sell or offer | ||
for sale at retail, only in the premises
specified in the | ||
license hereby created, the transferred alcoholic liquor for
| ||
use or consumption, but not for resale in any form. A special | ||
use permit
license may be granted for the following time | ||
periods: one day or less; 2 or
more days to a maximum of 15 days | ||
per location in any 12 month period. An
applicant for the | ||
special use permit license must also submit with the
| ||
application proof satisfactory to the State Commission that the | ||
applicant will
provide dram shop liability insurance to the | ||
maximum limits and have local
authority approval.
| ||
(r) A winery shipper's license shall allow a person
with a | ||
first-class or second-class wine manufacturer's
license, a | ||
first-class or second-class wine-maker's license,
or a limited | ||
wine manufacturer's license or who is licensed to
make wine | ||
under the laws of another state to ship wine
made by that | ||
licensee directly to a resident of this
State who is 21 years | ||
of age or older for that resident's
personal use and not for | ||
resale. Prior to receiving a
winery shipper's license, an | ||
applicant for the license must
provide the Commission with a | ||
true copy of its current
license in any state in which it is | ||
licensed as a manufacturer
of wine. An applicant for a winery | ||
shipper's license must
also complete an application form that | ||
provides any other
information the Commission deems necessary. | ||
The
application form shall include an acknowledgement | ||
consenting
to the jurisdiction of the Commission, the Illinois
| ||
Department of Revenue, and the courts of this State concerning
| ||
the enforcement of this Act and any related laws, rules, and
| ||
regulations, including authorizing the Department of Revenue
| ||
and the Commission to conduct audits for the purpose of
| ||
ensuring compliance with this amendatory Act. | ||
A winery shipper licensee must pay to the Department
of | ||
Revenue the State liquor gallonage tax under Section 8-1 for
| ||
all wine that is sold by the licensee and shipped to a person
| ||
in this State. For the purposes of Section 8-1, a winery
| ||
shipper licensee shall be taxed in the same manner as a
| ||
manufacturer of wine. A licensee who is not otherwise required | ||
to register under the Retailers' Occupation Tax Act must
| ||
register under the Use Tax Act to collect and remit use tax to
| ||
the Department of Revenue for all gallons of wine that are sold
| ||
by the licensee and shipped to persons in this State. If a
| ||
licensee fails to remit the tax imposed under this Act in
| ||
accordance with the provisions of Article VIII of this Act, the
| ||
winery shipper's license shall be revoked in accordance
with | ||
the provisions of Article VII of this Act. If a licensee
fails | ||
to properly register and remit tax under the Use Tax Act
or the | ||
Retailers' Occupation Tax Act for all wine that is sold
by the | ||
winery shipper and shipped to persons in this
State, the winery | ||
shipper's license shall be revoked in
accordance with the | ||
provisions of Article VII of this Act. | ||
A winery shipper licensee must collect, maintain, and
| ||
submit to the Commission on a semi-annual basis the
total | ||
number of cases per resident of wine shipped to residents
of | ||
this State.
A winery shipper licensed under this subsection (r)
| ||
must comply with the requirements of Section 6-29 of this | ||
amendatory Act.
| ||
(Source: P.A. 95-331, eff. 8-21-07; 95-634, eff. 6-1-08.)
| ||
(235 ILCS 5/8-2) (from Ch. 43, par. 159)
| ||
Sec. 8-2. It is the duty of each manufacturer with respect | ||
to alcoholic
liquor produced or imported by such manufacturer, | ||
or purchased tax-free by
such manufacturer from another | ||
manufacturer or importing
distributor, and of each importing | ||
distributor as to alcoholic liquor
purchased by such importing | ||
distributor from foreign importers or from
anyone from any | ||
point in the United States outside of this State or
purchased | ||
tax-free from another manufacturer or importing
distributor, | ||
to pay the tax imposed by Section 8-1 to the
Department of | ||
Revenue on or before the 15th day of the calendar month
| ||
following the calendar month in which such alcoholic liquor is | ||
sold or used
by such manufacturer or by such importing | ||
distributor other than in an
authorized tax-free manner or to | ||
pay that tax electronically as provided in
this Section.
| ||
Each manufacturer and each importing distributor shall
| ||
make payment under one of the following methods: (1) on or | ||
before the
15th day of each calendar month, file in person or | ||
by United States
first-class
mail, postage pre-paid,
with the | ||
Department of Revenue, on
forms prescribed and furnished by the | ||
Department, a report in writing in
such form as may be required | ||
by the Department in order to compute, and
assure the accuracy | ||
of, the tax due on all taxable sales and uses of
alcoholic | ||
liquor occurring during the preceding month. Payment of the tax
| ||
in the amount disclosed by the report shall accompany the | ||
report or, (2) on
or
before the 15th day of each calendar | ||
month, electronically file with the
Department of Revenue, on | ||
forms prescribed and furnished by the Department, an
electronic | ||
report in such form as may be required by the Department in | ||
order to
compute,
and assure the accuracy of, the tax due on | ||
all taxable sales and uses of
alcoholic liquor
occurring during | ||
the preceding month. An electronic payment of the tax in the
| ||
amount
disclosed by the report shall accompany the report. A | ||
manufacturer or
distributor who
files an electronic report and | ||
electronically pays the tax imposed pursuant to
Section 8-1
to | ||
the Department of Revenue on or before the 15th day of the | ||
calendar month
following
the calendar month in which such | ||
alcoholic liquor is sold or used by that
manufacturer or
| ||
importing distributor other than in an authorized tax-free | ||
manner shall pay to
the
Department the amount of the tax | ||
imposed pursuant to Section 8-1, less a
discount
which is | ||
allowed to reimburse the manufacturer or importing distributor
| ||
for the
expenses incurred in keeping and maintaining records, | ||
preparing and filing the
electronic
returns, remitting the tax, | ||
and supplying data to the Department upon
request.
| ||
The discount shall be in an amount as follows:
| ||
(1) For original returns due on or after January 1, | ||
2003 through
September 30, 2003, the discount shall be | ||
1.75% or $1,250 per return, whichever
is less;
| ||
(2) For original returns due on or after October 1, | ||
2003 through September
30, 2004, the discount shall be 2% | ||
or $3,000 per return, whichever is less; and
| ||
(3) For original returns due on or after October 1, | ||
2004, the discount
shall
be 2% or $2,000 per return, | ||
whichever is less.
| ||
The Department may, if it deems it necessary in order to | ||
insure the
payment of the tax imposed by this Article, require | ||
returns to be made
more frequently than and covering periods of | ||
less than a month. Such return
shall contain such further | ||
information as the Department may reasonably
require.
| ||
It shall be presumed that all alcoholic liquors acquired or | ||
made by any
importing distributor or manufacturer have been | ||
sold or used by him in this
State and are the basis for the tax | ||
imposed by this Article unless proven,
to the satisfaction of | ||
the Department, that such alcoholic liquors are (1)
still in | ||
the possession of such importing distributor or manufacturer, | ||
or
(2) prior to the termination of possession have been lost by | ||
theft or
through unintentional destruction, or (3) that such | ||
alcoholic liquors are
otherwise exempt from taxation under this | ||
Act.
| ||
The Department may require any foreign importer to file | ||
monthly
information returns, by the 15th day of the month | ||
following the month which
any such return covers, if the | ||
Department determines this to be necessary
to the proper | ||
performance of the Department's functions and duties under
this | ||
Act. Such return shall contain such information as the | ||
Department may
reasonably require.
| ||
Every manufacturer and importing distributor shall also | ||
file, with the
Department, a bond in an amount not less than | ||
$1,000 and not to exceed
$100,000 on a form to be approved by, | ||
and with a surety or sureties
satisfactory to, the Department. | ||
Such bond shall be conditioned upon the
manufacturer or | ||
importing distributor paying to the Department all monies
| ||
becoming due from such manufacturer or importing distributor | ||
under this
Article. The Department shall fix the penalty of | ||
such bond in each case,
taking into consideration the amount of | ||
alcoholic liquor expected to be
sold and used by such | ||
manufacturer or importing distributor, and the
penalty fixed by | ||
the Department shall be sufficient, in the Department's
| ||
opinion, to protect the State of Illinois against failure to | ||
pay any amount
due under this Article, but the amount of the | ||
penalty fixed by the
Department shall not exceed twice the | ||
amount of tax liability of a monthly
return, nor shall the | ||
amount of such penalty be less than $1,000. The
Department | ||
shall notify the Commission of the Department's approval or
| ||
disapproval of any such manufacturer's or importing | ||
distributor's bond, or
of the termination or cancellation of | ||
any such bond, or of the Department's
direction to a | ||
manufacturer or importing distributor that he must file
| ||
additional bond in order to comply with this Section. The | ||
Commission shall
not issue a license to any applicant for a | ||
manufacturer's or importing
distributor's license unless the | ||
Commission has received a notification
from the Department | ||
showing that such applicant has filed a satisfactory
bond with | ||
the Department hereunder and that such bond has been approved | ||
by
the Department. Failure by any licensed manufacturer or | ||
importing
distributor to keep a satisfactory bond in effect | ||
with the Department or to
furnish additional bond to the | ||
Department, when required hereunder by the
Department to do so, | ||
shall be grounds for the revocation or suspension of
such | ||
manufacturer's or importing distributor's license by the | ||
Commission.
If a manufacturer or importing distributor fails to | ||
pay any amount due
under this Article, his bond with the | ||
Department shall be deemed forfeited,
and the Department may | ||
institute a suit in its own name on such bond.
| ||
After notice and opportunity for a hearing the State | ||
Commission may
revoke or suspend the license of any | ||
manufacturer or importing distributor
who fails to comply with | ||
the provisions of this Section. Notice of such
hearing and the | ||
time and place thereof shall be in writing and shall
contain a | ||
statement of the charges against the licensee. Such notice may | ||
be
given by United States registered or certified mail with | ||
return receipt
requested, addressed to the person concerned at | ||
his last known address and
shall be given not less than 7 days | ||
prior to the date fixed for the
hearing. An order revoking or | ||
suspending a license under the provisions of
this Section may | ||
be reviewed in the manner provided in Section 7-10
of this Act. | ||
No new license shall be granted to a person
whose license has | ||
been revoked for a violation of this Section or, in case
of | ||
suspension, shall such suspension be terminated until he has | ||
paid to the
Department all taxes and penalties which he owes | ||
the State under the
provisions of this Act.
| ||
Every manufacturer or importing distributor who has, as | ||
verified by
the Department, continuously complied with the | ||
conditions of the bond under
this Act for a period of 2 years | ||
shall be considered to be a prior
continuous compliance | ||
taxpayer. In determining the consecutive period of
time for | ||
qualification as a prior continuous compliance taxpayer, any
| ||
consecutive period of time of qualifying compliance | ||
immediately prior to
the effective date of this amendatory Act | ||
of 1987 shall be credited to any
manufacturer or importing | ||
distributor.
| ||
A manufacturer or importing distributor that is a prior | ||
continuous compliance taxpayer under this Section and becomes a | ||
successor as the result of an acquisition, merger, or | ||
consolidation of a manufacturer or importing distributor shall | ||
be deemed to be a prior continuous compliance taxpayer with | ||
respect to the acquired, merged, or consolidated entity.
| ||
Every prior continuous compliance taxpayer shall be exempt | ||
from the bond
requirements of this Act until the Department has | ||
determined the taxpayer
to be delinquent in the filing of any | ||
return or deficient in the payment of
any tax under this Act. | ||
Any taxpayer who fails to pay an admitted or
established | ||
liability under this Act may also be required to post bond or
| ||
other acceptable security with the Department guaranteeing the | ||
payment of
such admitted or established liability.
| ||
The Department shall discharge any surety and shall release | ||
and return
any bond or security deposit assigned, pledged or | ||
otherwise provided to it
by a taxpayer under this Section | ||
within 30 days after: (1) such taxpayer
becomes a prior | ||
continuous compliance taxpayer; or (2) such taxpayer has
ceased | ||
to collect receipts on which he is required to remit tax to the
| ||
Department, has filed a final tax return, and has paid to the | ||
Department an
amount sufficient to discharge his remaining tax | ||
liability as determined by
the Department under this Act.
| ||
(Source: P.A. 92-393, eff. 1-1-03; 93-22, eff. 6-20-03.)
| ||
Section 95. No acceleration or delay. Where this Act makes | ||
changes in a statute that is represented in this Act by text | ||
that is not yet or no longer in effect (for example, a Section | ||
represented by multiple versions), the use of that text does | ||
not accelerate or delay the taking effect of (i) the changes | ||
made by this Act or (ii) provisions derived from any other | ||
Public Act.
| ||
Section 99. Effective date. This Act takes effect upon | ||
becoming law.
| ||