(35 ILCS 105/6) (from Ch. 120, par. 439.6)
Sec. 6.
A retailer maintaining a place of business in this State, if
required to register under the Retailers' Occupation Tax Act, need not
obtain an additional Certificate of Registration under this Act, but shall
be deemed to be sufficiently registered by virtue of his being registered
under the Retailers' Occupation Tax Act. Every retailer maintaining a place
of business in this State, if not required to register under the Retailers'
Occupation Tax Act, shall apply to the Department (upon a form prescribed
and furnished by the Department) for a Certificate of Registration under
this Act. In completing such application, the applicant shall furnish such
information as the Department may reasonably require. Upon approval of an
application for Certificate of Registration, the Department shall issue,
without charge, a Certificate of Registration to the applicant. Such
Certificate of Registration shall be displayed at the address which the
applicant states in his application to be the principal place of business
or location from which he will act as a retailer in this State. If the
applicant will act as a retailer in this State from other places of
business or locations, he shall list the addresses of such additional
places of business or locations in this application for Certificate of
Registration, and the Department shall issue a Sub-Certificate of
Registration to the applicant for each such additional place of business or
location. Each Sub-Certificate of Registration shall be conspicuously
displayed at the place for which it is issued. Such Sub-Certificate of
Registration shall bear the same registration number as that appearing upon
the Certificate of Registration to which such Sub-Certificates relate.
Where a retailer operates more than one place of business which is subject
to registration under this Section and such businesses are substantially
different in character or are engaged in under different trade names or are
engaged in under other substantially dissimilar circumstances (so that it
is more practicable, from an accounting, auditing or bookkeeping
standpoint, for such businesses to be separately registered), the
Department may require or permit such person to apply for and obtain a
separate Certificate of Registration for each such business or for any of
such businesses instead of registering such person, as to all such
businesses, under a single Certificate of Registration supplemented by
related Sub-Certificates of Registration. No Certificate of Registration
shall be issued to any person who is in default to the State of Illinois
for moneys due hereunder.
The Department may, in its discretion, upon application, authorize the
collection of the tax herein imposed by any retailer not maintaining a
place of business within this State, who, to the satisfaction of the
Department, furnishes adequate security to insure collection and payment of
the tax. Such retailer shall be issued, without charge, a permit to collect
such tax. When so authorized, it shall be the duty of such retailer to
collect the tax upon all tangible personal property sold to his knowledge
for use within this State, in the same manner and subject to the same
requirements, including the furnishing of a receipt to the purchaser (if
demanded by the purchaser), as a retailer maintaining a place of business
within this State. The receipt given to the purchaser shall be sufficient
to relieve him from further liability for the tax to which such receipt may
refer. Such permit may be revoked by the Department as provided herein.
(Source: Laws 1955, p. 2027.)
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