| ||||
Public Act 098-0394 | ||||
| ||||
| ||||
AN ACT concerning liquor.
| ||||
Be it enacted by the People of the State of Illinois,
| ||||
represented in the General Assembly:
| ||||
Section 5. The Liquor Control Act of 1934 is amended by | ||||
changing Sections 5-1 and 8-10 as follows: | ||||
(235 ILCS 5/5-1) (from Ch. 43, par. 115) | ||||
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, Class 9. Craft Distiller, Class | ||||
10. Craft Brewer, | ||||
(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 and distributors and may make sales as |
authorized under subsection (e) of Section 6-4 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. | ||
Class 9. A craft distiller license shall allow the | ||
manufacture of up to 30,000 gallons of spirits by distillation | ||
for one year after the effective date of this amendatory Act of | ||
the 97th General Assembly and up to 35,000 gallons of spirits | ||
by distillation per year thereafter and the storage of such | ||
spirits. If a craft distiller licensee is not affiliated with | ||
any other manufacturer, then the craft distiller licensee may | ||
sell such spirits to distributors in this State and up to 2,500 | ||
gallons of such spirits to non-licensees to the extent | ||
permitted by any exemption approved by the Commission pursuant | ||
to Section 6-4 of this Act. | ||
Any craft distiller licensed under this Act who on the | ||
effective date of this amendatory Act of the 96th General | ||
Assembly was licensed as a distiller and manufactured no more | ||
spirits than permitted by this Section shall not be required to | ||
pay the initial licensing fee. | ||
Class 10. A craft brewer's license, which may only be |
issued to a licensed brewer or licensed non-resident dealer, | ||
shall allow the manufacture of up to 465,000 gallons of beer | ||
per year. A craft brewer licensee may make sales and deliveries | ||
to importing distributors and distributors and to retail | ||
licensees in accordance with the conditions set forth in | ||
paragraph (18) of subsection (a) of Section 3-12 of this Act. | ||
(a-1) A manufacturer which is licensed in this State to | ||
make sales or
deliveries of alcoholic liquor to licensed | ||
distributors or importing distributors 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. The State | ||
Commission shall post a list of registered agents on the | ||
Commission's website. | ||
(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) 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) 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 (i) to | ||
manufacture beer only
on the premises specified in the license, | ||
(ii) to make sales of the
beer manufactured on the premises or, | ||
with the approval of the Commission, beer manufactured on | ||
another brew pub licensed premises that is substantially owned | ||
and operated by the same licensee to importing distributors, | ||
distributors,
and to non-licensees for use and consumption, | ||
(iii) to store the beer upon
the premises, and (iv) 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. A person who | ||
holds a brew pub license may simultaneously hold a craft brewer | ||
license if he or she otherwise qualifies for the craft brewer | ||
license and the craft brewer license is for a location separate | ||
from the brew pub's licensed premises. A brew pub license shall | ||
permit a person who has received prior approval from the | ||
Commission to annually transfer no more than a total of 50,000 | ||
gallons of beer manufactured on premises to all other licensed | ||
brew pubs that are substantially owned and operated by the same | ||
person. | ||
(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. 96-1367, eff. 7-28-10; 97-5, eff. 6-1-11; 97-455, | ||
eff. 8-19-11; 97-813, eff. 7-13-12; 97-1166, eff. 3-1-13.)
| ||
(235 ILCS 5/8-10) (from Ch. 43, par. 164)
| ||
Sec. 8-10.
It is the duty of each manufacturer, importing | ||
distributor
and foreign importer to keep, at his licensed | ||
address or place of business,
complete and accurate records of | ||
all sales or other dispositions of
alcoholic liquor, and | ||
complete and accurate records of all alcoholic liquor
produced, |
manufactured, compounded or imported, whether for himself or | ||
for
another, together with a physical inventory made as of the | ||
close of each
period for which a return is required, covering | ||
all alcoholic liquors on
hand. However, the Department of | ||
Revenue may grant an importing distributor a waiver to permit | ||
such records to be kept at a central business location within | ||
the State upon written request by the importing distributor. | ||
The central business location shall be located at a licensed | ||
importing distributor's premises. The Department of Revenue | ||
may in its discretion prescribe reasonable
and uniform methods | ||
for keeping such records by manufacturers and importing
| ||
distributors and foreign importers.
| ||
In case of failure by manufacturers and importing | ||
distributors to keep
such records or to make them available to | ||
the Department on demand, the
Department shall determine the | ||
amount of tax due according to its best
judgment and | ||
information, which amount so determined by the Department
shall | ||
be prima facie correct, and the Department's notice of tax | ||
liability
shall be given, and protest thereto and demand for a | ||
hearing may be made
and final assessments arrived at, in | ||
accordance with the provisions of
Section 8-5 hereof.
| ||
It is the duty of each manufacturer, importing distributor | ||
and foreign
importer, who imports alcoholic liquor into the | ||
State, and each non-resident
dealer who ships alcoholic liquor | ||
into the State, to mail to the
Department one duplicate | ||
invoice, together with a bill of lading, covering
such shipment |
and stating the quantity and, except in the case of alcoholic
| ||
liquor imported in bulk to be bottled by an authorized licensee | ||
in this
State using his own label and brand, the invoice shall | ||
also state the
brand, labels and size of containers.
| ||
It is the duty of each manufacturer, importing distributor | ||
and foreign
importer, who imports spirits into the State, and | ||
each non-resident
dealer who ships spirits into the State, to | ||
mail to the State Commission
monthly a report containing a | ||
compilation of the information required to
be furnished to the | ||
Department by the preceding paragraph, except that
information | ||
concerning spirits imported in bulk need not be included. The
| ||
report shall include all information mailed to the Department | ||
during the
preceding month.
| ||
All books and records, which manufacturers, importing | ||
distributors,
non-resident dealers and foreign importers are | ||
required by this Section to
keep, shall be preserved for a | ||
period of 3 years, unless the Department, in
writing, | ||
authorizes their destruction or disposal at an earlier date.
| ||
(Source: P.A. 86-654.)
| ||
Section 99. Effective date. This Act takes effect upon | ||
becoming law.
|