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Illinois House Bill HB2579

Illinois 2023-2024 Regular Session

Illinois House Bill HB2579 Compare Versions

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1-Public Act 103-0319
21 HB2579 EnrolledLRB103 00132 HLH 45136 b HB2579 Enrolled LRB103 00132 HLH 45136 b
32 HB2579 Enrolled LRB103 00132 HLH 45136 b
4-AN ACT concerning revenue.
5-Be it enacted by the People of the State of Illinois,
6-represented in the General Assembly:
7-Section 5. The Department of Revenue Law of the Civil
8-Administrative Code of Illinois is amended by changing Section
9-2505-380 as follows:
10-(20 ILCS 2505/2505-380) (was 20 ILCS 2505/39b47)
11-Sec. 2505-380. Revocation of or refusal to issue or
12-reissue a certificate of registration, permit, or license.
13-(a) The Department has the power, after notice and an
14-opportunity for a hearing, to revoke a certificate of
15-registration, permit, or license issued by the Department if
16-the holder of the certificate of registration, permit, or
17-license fails to file a return, or to pay the tax, fee,
18-penalty, or interest shown in a filed return, or to pay any
19-final assessment of tax, fee, penalty, or interest, as
20-required by the tax or fee Act under which the certificate of
21-registration, permit, or license is required or any other tax
22-or fee Act administered by the Department.
23-(b) The Department may refuse to issue, reissue, or renew
24-a certificate of registration, permit, or license authorized
25-to be issued by the Department if a person who is named as the
26-owner, a partner, a corporate officer, or, in the case of a
3+1 AN ACT concerning revenue.
4+2 Be it enacted by the People of the State of Illinois,
5+3 represented in the General Assembly:
6+4 Section 5. The Department of Revenue Law of the Civil
7+5 Administrative Code of Illinois is amended by changing Section
8+6 2505-380 as follows:
9+7 (20 ILCS 2505/2505-380) (was 20 ILCS 2505/39b47)
10+8 Sec. 2505-380. Revocation of or refusal to issue or
11+9 reissue a certificate of registration, permit, or license.
12+10 (a) The Department has the power, after notice and an
13+11 opportunity for a hearing, to revoke a certificate of
14+12 registration, permit, or license issued by the Department if
15+13 the holder of the certificate of registration, permit, or
16+14 license fails to file a return, or to pay the tax, fee,
17+15 penalty, or interest shown in a filed return, or to pay any
18+16 final assessment of tax, fee, penalty, or interest, as
19+17 required by the tax or fee Act under which the certificate of
20+18 registration, permit, or license is required or any other tax
21+19 or fee Act administered by the Department.
22+20 (b) The Department may refuse to issue, reissue, or renew
23+21 a certificate of registration, permit, or license authorized
24+22 to be issued by the Department if a person who is named as the
25+23 owner, a partner, a corporate officer, or, in the case of a
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33-limited liability company, a manager or member, of the
34-applicant on the application for the certificate of
35-registration, permit or license, is or has been named as the
36-owner, a partner, a corporate officer, or in the case of a
37-limited liability company, a manager or member, on the
38-application for the certificate of registration, permit, or
39-license of a person that (i) is in default for moneys due under
40-the tax or fee Act upon which the certificate of registration,
41-permit, or license is required or any other tax or fee Act
42-administered by the Department or (ii) fails to file any
43-return, on or before the due date prescribed for filing that
44-return (including any extensions of time granted by the
45-Department), that the person is required to file under the tax
46-or fee Act upon which the certificate of registration, permit,
47-or license is required or any other tax or fee Act administered
48-by the Department. For purposes of this Section only, in
49-determining whether a person is in default for moneys due, the
50-Department shall include only amounts established as a final
51-liability within the 23 years prior to the date of the
52-Department's notice of refusal to issue or reissue the
53-certificate of registration, permit, or license. For purposes
54-of this Section, "person" means any natural individual, firm,
55-partnership, association, joint stock company, joint
56-adventure, public or private corporation, limited liability
57-company, or a receiver, executor, trustee, guardian or other
58-representative appointed by order of any court.
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34+1 limited liability company, a manager or member, of the
35+2 applicant on the application for the certificate of
36+3 registration, permit or license, is or has been named as the
37+4 owner, a partner, a corporate officer, or in the case of a
38+5 limited liability company, a manager or member, on the
39+6 application for the certificate of registration, permit, or
40+7 license of a person that (i) is in default for moneys due under
41+8 the tax or fee Act upon which the certificate of registration,
42+9 permit, or license is required or any other tax or fee Act
43+10 administered by the Department or (ii) fails to file any
44+11 return, on or before the due date prescribed for filing that
45+12 return (including any extensions of time granted by the
46+13 Department), that the person is required to file under the tax
47+14 or fee Act upon which the certificate of registration, permit,
48+15 or license is required or any other tax or fee Act administered
49+16 by the Department. For purposes of this Section only, in
50+17 determining whether a person is in default for moneys due, the
51+18 Department shall include only amounts established as a final
52+19 liability within the 23 years prior to the date of the
53+20 Department's notice of refusal to issue or reissue the
54+21 certificate of registration, permit, or license. For purposes
55+22 of this Section, "person" means any natural individual, firm,
56+23 partnership, association, joint stock company, joint
57+24 adventure, public or private corporation, limited liability
58+25 company, or a receiver, executor, trustee, guardian or other
59+26 representative appointed by order of any court.
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61-(c) When revoking or refusing to issue or reissue a
62-certificate of registration, permit, or license issued by the
63-Department, the procedure for notice and hearing used shall be
64-the procedure provided under the Act pursuant to which the
65-certificate of registration, permit, or license was issued.
66-(Source: P.A. 102-40, eff. 6-25-21.)
67-Section 10. The Retailers' Occupation Tax Act is amended
68-by changing Section 2a as follows:
69-(35 ILCS 120/2a) (from Ch. 120, par. 441a)
70-Sec. 2a. It is unlawful for any person to engage in the
71-business of selling tangible personal property at retail in
72-this State without a certificate of registration from the
73-Department. Application for a certificate of registration
74-shall be made to the Department upon forms furnished by it.
75-Each such application shall be signed and verified and shall
76-state: (1) the name and social security number of the
77-applicant; (2) the address of his principal place of business;
78-(3) the address of the principal place of business from which
79-he engages in the business of selling tangible personal
80-property at retail in this State and the addresses of all other
81-places of business, if any (enumerating such addresses, if
82-any, in a separate list attached to and made a part of the
83-application), from which he engages in the business of selling
84-tangible personal property at retail in this State; (4) the
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87-name and address of the person or persons who will be
88-responsible for filing returns and payment of taxes due under
89-this Act; (5) in the case of a publicly traded corporation, the
90-name and title of the Chief Financial Officer, Chief Operating
91-Officer, and any other officer or employee with responsibility
92-for preparing tax returns under this Act, and, in the case of
93-all other corporations, the name, title, and social security
94-number of each corporate officer; (6) in the case of a limited
95-liability company, the name, social security number, and FEIN
96-number of each manager and member; and (7) such other
97-information as the Department may reasonably require. The
98-application shall contain an acceptance of responsibility
99-signed by the person or persons who will be responsible for
100-filing returns and payment of the taxes due under this Act. If
101-the applicant will sell tangible personal property at retail
102-through vending machines, his application to register shall
103-indicate the number of vending machines to be so operated. If
104-requested by the Department at any time, that person shall
105-verify the total number of vending machines he or she uses in
106-his or her business of selling tangible personal property at
107-retail.
108-The Department shall provide by rule for an expedited
109-business registration process for remote retailers required to
110-register and file under subsection (b) of Section 2 who use a
111-certified service provider to file their returns under this
112-Act. Such expedited registration process shall allow the
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115-Department to register a taxpayer based upon the same
116-registration information required by the Streamlined Sales Tax
117-Governing Board for states participating in the Streamlined
118-Sales Tax Project.
119-The Department may deny a certificate of registration to
120-any applicant if a person who is named as the owner, a partner,
121-a manager or member of a limited liability company, or a
122-corporate officer of the applicant on the application for the
123-certificate of registration is or has been named as the owner,
124-a partner, a manager or member of a limited liability company,
125-or a corporate officer on the application for the certificate
126-of registration of another retailer that (i) is in default for
127-moneys due under this Act or any other tax or fee Act
128-administered by the Department or (ii) fails to file any
129-return, on or before the due date prescribed for filing that
130-return (including any extensions of time granted by the
131-Department), that the retailer is required to file under this
132-Act or any other tax or fee Act administered by the Department.
133-For purposes of this paragraph only, in determining whether a
134-person is in default for moneys due, the Department shall
135-include only amounts established as a final liability within
136-the 23 years prior to the date of the Department's notice of
137-denial of a certificate of registration.
138-The Department may require an applicant for a certificate
139-of registration hereunder to, at the time of filing such
140-application, furnish a bond from a surety company authorized
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70+1 (c) When revoking or refusing to issue or reissue a
71+2 certificate of registration, permit, or license issued by the
72+3 Department, the procedure for notice and hearing used shall be
73+4 the procedure provided under the Act pursuant to which the
74+5 certificate of registration, permit, or license was issued.
75+6 (Source: P.A. 102-40, eff. 6-25-21.)
76+7 Section 10. The Retailers' Occupation Tax Act is amended
77+8 by changing Section 2a as follows:
78+9 (35 ILCS 120/2a) (from Ch. 120, par. 441a)
79+10 Sec. 2a. It is unlawful for any person to engage in the
80+11 business of selling tangible personal property at retail in
81+12 this State without a certificate of registration from the
82+13 Department. Application for a certificate of registration
83+14 shall be made to the Department upon forms furnished by it.
84+15 Each such application shall be signed and verified and shall
85+16 state: (1) the name and social security number of the
86+17 applicant; (2) the address of his principal place of business;
87+18 (3) the address of the principal place of business from which
88+19 he engages in the business of selling tangible personal
89+20 property at retail in this State and the addresses of all other
90+21 places of business, if any (enumerating such addresses, if
91+22 any, in a separate list attached to and made a part of the
92+23 application), from which he engages in the business of selling
93+24 tangible personal property at retail in this State; (4) the
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143-to do business in the State of Illinois, or an irrevocable bank
144-letter of credit or a bond signed by 2 personal sureties who
145-have filed, with the Department, sworn statements disclosing
146-net assets equal to at least 3 times the amount of the bond to
147-be required of such applicant, or a bond secured by an
148-assignment of a bank account or certificate of deposit, stocks
149-or bonds, conditioned upon the applicant paying to the State
150-of Illinois all moneys becoming due under this Act and under
151-any other State tax law or municipal or county tax ordinance or
152-resolution under which the certificate of registration that is
153-issued to the applicant under this Act will permit the
154-applicant to engage in business without registering separately
155-under such other law, ordinance or resolution. In making a
156-determination as to whether to require a bond or other
157-security, the Department shall take into consideration whether
158-the owner, any partner, any manager or member of a limited
159-liability company, or a corporate officer of the applicant is
160-or has been the owner, a partner, a manager or member of a
161-limited liability company, or a corporate officer of another
162-retailer that is in default for moneys due under this Act or
163-any other tax or fee Act administered by the Department; and
164-whether the owner, any partner, any manager or member of a
165-limited liability company, or a corporate officer of the
166-applicant is or has been the owner, a partner, a manager or
167-member of a limited liability company, or a corporate officer
168-of another retailer whose certificate of registration has been
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171-revoked within the previous 5 years under this Act or any other
172-tax or fee Act administered by the Department. If a bond or
173-other security is required, the Department shall fix the
174-amount of the bond or other security, taking into
175-consideration the amount of money expected to become due from
176-the applicant under this Act and under any other State tax law
177-or municipal or county tax ordinance or resolution under which
178-the certificate of registration that is issued to the
179-applicant under this Act will permit the applicant to engage
180-in business without registering separately under such other
181-law, ordinance, or resolution. The amount of security required
182-by the Department shall be such as, in its opinion, will
183-protect the State of Illinois against failure to pay the
184-amount which may become due from the applicant under this Act
185-and under any other State tax law or municipal or county tax
186-ordinance or resolution under which the certificate of
187-registration that is issued to the applicant under this Act
188-will permit the applicant to engage in business without
189-registering separately under such other law, ordinance or
190-resolution, but the amount of the security required by the
191-Department shall not exceed three times the amount of the
192-applicant's average monthly tax liability, or $50,000.00,
193-whichever amount is lower.
194-No certificate of registration under this Act shall be
195-issued by the Department until the applicant provides the
196-Department with satisfactory security, if required, as herein
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199-provided for.
200-Upon receipt of the application for certificate of
201-registration in proper form, and upon approval by the
202-Department of the security furnished by the applicant, if
203-required, the Department shall issue to such applicant a
204-certificate of registration which shall permit the person to
205-whom it is issued to engage in the business of selling tangible
206-personal property at retail in this State. The certificate of
207-registration shall be conspicuously displayed at the place of
208-business which the person so registered states in his
209-application to be the principal place of business from which
210-he engages in the business of selling tangible personal
211-property at retail in this State.
212-No certificate of registration issued prior to July 1,
213-2017 to a taxpayer who files returns required by this Act on a
214-monthly basis or renewed prior to July 1, 2017 by a taxpayer
215-who files returns required by this Act on a monthly basis shall
216-be valid after the expiration of 5 years from the date of its
217-issuance or last renewal. No certificate of registration
218-issued on or after July 1, 2017 to a taxpayer who files returns
219-required by this Act on a monthly basis or renewed on or after
220-July 1, 2017 by a taxpayer who files returns required by this
221-Act on a monthly basis shall be valid after the expiration of
222-one year from the date of its issuance or last renewal. The
223-expiration date of a sub-certificate of registration shall be
224-that of the certificate of registration to which the
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104+1 name and address of the person or persons who will be
105+2 responsible for filing returns and payment of taxes due under
106+3 this Act; (5) in the case of a publicly traded corporation, the
107+4 name and title of the Chief Financial Officer, Chief Operating
108+5 Officer, and any other officer or employee with responsibility
109+6 for preparing tax returns under this Act, and, in the case of
110+7 all other corporations, the name, title, and social security
111+8 number of each corporate officer; (6) in the case of a limited
112+9 liability company, the name, social security number, and FEIN
113+10 number of each manager and member; and (7) such other
114+11 information as the Department may reasonably require. The
115+12 application shall contain an acceptance of responsibility
116+13 signed by the person or persons who will be responsible for
117+14 filing returns and payment of the taxes due under this Act. If
118+15 the applicant will sell tangible personal property at retail
119+16 through vending machines, his application to register shall
120+17 indicate the number of vending machines to be so operated. If
121+18 requested by the Department at any time, that person shall
122+19 verify the total number of vending machines he or she uses in
123+20 his or her business of selling tangible personal property at
124+21 retail.
125+22 The Department shall provide by rule for an expedited
126+23 business registration process for remote retailers required to
127+24 register and file under subsection (b) of Section 2 who use a
128+25 certified service provider to file their returns under this
129+26 Act. Such expedited registration process shall allow the
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227-sub-certificate relates. Prior to July 1, 2017, a certificate
228-of registration shall automatically be renewed, subject to
229-revocation as provided by this Act, for an additional 5 years
230-from the date of its expiration unless otherwise notified by
231-the Department as provided by this paragraph. On and after
232-July 1, 2017, a certificate of registration shall
233-automatically be renewed, subject to revocation as provided by
234-this Act, for an additional one year from the date of its
235-expiration unless otherwise notified by the Department as
236-provided by this paragraph.
237-Where a taxpayer to whom a certificate of registration is
238-issued under this Act is in default to the State of Illinois
239-for delinquent returns or for moneys due under this Act or any
240-other State tax law or municipal or county ordinance
241-administered or enforced by the Department, the Department
242-shall, not less than 60 days before the expiration date of such
243-certificate of registration, give notice to the taxpayer to
244-whom the certificate was issued of the account period of the
245-delinquent returns, the amount of tax, penalty and interest
246-due and owing from the taxpayer, and that the certificate of
247-registration shall not be automatically renewed upon its
248-expiration date unless the taxpayer, on or before the date of
249-expiration, has filed and paid the delinquent returns or paid
250-the defaulted amount in full. A taxpayer to whom such a notice
251-is issued shall be deemed an applicant for renewal. The
252-Department shall promulgate regulations establishing
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255-procedures for taxpayers who file returns on a monthly basis
256-but desire and qualify to change to a quarterly or yearly
257-filing basis and will no longer be subject to renewal under
258-this Section, and for taxpayers who file returns on a yearly or
259-quarterly basis but who desire or are required to change to a
260-monthly filing basis and will be subject to renewal under this
261-Section.
262-The Department may in its discretion approve renewal by an
263-applicant who is in default if, at the time of application for
264-renewal, the applicant files all of the delinquent returns or
265-pays to the Department such percentage of the defaulted amount
266-as may be determined by the Department and agrees in writing to
267-waive all limitations upon the Department for collection of
268-the remaining defaulted amount to the Department over a period
269-not to exceed 5 years from the date of renewal of the
270-certificate; however, no renewal application submitted by an
271-applicant who is in default shall be approved if the
272-immediately preceding renewal by the applicant was conditioned
273-upon the installment payment agreement described in this
274-Section. The payment agreement herein provided for shall be in
275-addition to and not in lieu of the security that may be
276-required by this Section of a taxpayer who is no longer
277-considered a prior continuous compliance taxpayer. The
278-execution of the payment agreement as provided in this Act
279-shall not toll the accrual of interest at the statutory rate.
280-The Department may suspend a certificate of registration
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283-if the Department finds that the person to whom the
284-certificate of registration has been issued knowingly sold
285-contraband cigarettes.
286-A certificate of registration issued under this Act more
287-than 5 years before January 1, 1990 (the effective date of
288-Public Act 86-383) shall expire and be subject to the renewal
289-provisions of this Section on the next anniversary of the date
290-of issuance of such certificate which occurs more than 6
291-months after January 1, 1990 (the effective date of Public Act
292-86-383). A certificate of registration issued less than 5
293-years before January 1, 1990 (the effective date of Public Act
294-86-383) shall expire and be subject to the renewal provisions
295-of this Section on the 5th anniversary of the issuance of the
296-certificate.
297-If the person so registered states that he operates other
298-places of business from which he engages in the business of
299-selling tangible personal property at retail in this State,
300-the Department shall furnish him with a sub-certificate of
301-registration for each such place of business, and the
302-applicant shall display the appropriate sub-certificate of
303-registration at each such place of business. All
304-sub-certificates of registration shall bear the same
305-registration number as that appearing upon the certificate of
306-registration to which such sub-certificates relate.
307-If the applicant will sell tangible personal property at
308-retail through vending machines, the Department shall furnish
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140+1 Department to register a taxpayer based upon the same
141+2 registration information required by the Streamlined Sales Tax
142+3 Governing Board for states participating in the Streamlined
143+4 Sales Tax Project.
144+5 The Department may deny a certificate of registration to
145+6 any applicant if a person who is named as the owner, a partner,
146+7 a manager or member of a limited liability company, or a
147+8 corporate officer of the applicant on the application for the
148+9 certificate of registration is or has been named as the owner,
149+10 a partner, a manager or member of a limited liability company,
150+11 or a corporate officer on the application for the certificate
151+12 of registration of another retailer that (i) is in default for
152+13 moneys due under this Act or any other tax or fee Act
153+14 administered by the Department or (ii) fails to file any
154+15 return, on or before the due date prescribed for filing that
155+16 return (including any extensions of time granted by the
156+17 Department), that the retailer is required to file under this
157+18 Act or any other tax or fee Act administered by the Department.
158+19 For purposes of this paragraph only, in determining whether a
159+20 person is in default for moneys due, the Department shall
160+21 include only amounts established as a final liability within
161+22 the 23 years prior to the date of the Department's notice of
162+23 denial of a certificate of registration.
163+24 The Department may require an applicant for a certificate
164+25 of registration hereunder to, at the time of filing such
165+26 application, furnish a bond from a surety company authorized
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311-him with a sub-certificate of registration for each such
312-vending machine, and the applicant shall display the
313-appropriate sub-certificate of registration on each such
314-vending machine by attaching the sub-certificate of
315-registration to a conspicuous part of such vending machine. If
316-a person who is registered to sell tangible personal property
317-at retail through vending machines adds an additional vending
318-machine or additional vending machines to the number of
319-vending machines he or she uses in his or her business of
320-selling tangible personal property at retail, he or she shall
321-notify the Department, on a form prescribed by the Department,
322-to request an additional sub-certificate or additional
323-sub-certificates of registration, as applicable. With each
324-such request, the applicant shall report the number of
325-sub-certificates of registration he or she is requesting as
326-well as the total number of vending machines from which he or
327-she makes retail sales.
328-Where the same person engages in 2 or more businesses of
329-selling tangible personal property at retail in this State,
330-which businesses are substantially different in character or
331-engaged in under different trade names or engaged in under
332-other substantially dissimilar circumstances (so that it is
333-more practicable, from an accounting, auditing or bookkeeping
334-standpoint, for such businesses to be separately registered),
335-the Department may require or permit such person (subject to
336-the same requirements concerning the furnishing of security as
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339-those that are provided for hereinbefore in this Section as to
340-each application for a certificate of registration) to apply
341-for and obtain a separate certificate of registration for each
342-such business or for any of such businesses, under a single
343-certificate of registration supplemented by related
344-sub-certificates of registration.
345-Any person who is registered under the Retailers'
346-Occupation Tax Act as of March 8, 1963, and who, during the
347-3-year period immediately prior to March 8, 1963, or during a
348-continuous 3-year period part of which passed immediately
349-before and the remainder of which passes immediately after
350-March 8, 1963, has been so registered continuously and who is
351-determined by the Department not to have been either
352-delinquent or deficient in the payment of tax liability during
353-that period under this Act or under any other State tax law or
354-municipal or county tax ordinance or resolution under which
355-the certificate of registration that is issued to the
356-registrant under this Act will permit the registrant to engage
357-in business without registering separately under such other
358-law, ordinance or resolution, shall be considered to be a
359-Prior Continuous Compliance taxpayer. Also any taxpayer who
360-has, as verified by the Department, faithfully and
361-continuously complied with the condition of his bond or other
362-security under the provisions of this Act for a period of 3
363-consecutive years shall be considered to be a Prior Continuous
364-Compliance taxpayer.
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367-Every Prior Continuous Compliance taxpayer shall be exempt
368-from all requirements under this Act concerning the furnishing
369-of a bond or other security as a condition precedent to his
370-being authorized to engage in the business of selling tangible
371-personal property at retail in this State. This exemption
372-shall continue for each such taxpayer until such time as he may
373-be determined by the Department to be delinquent in the filing
374-of any returns, or is determined by the Department (either
375-through the Department's issuance of a final assessment which
376-has become final under the Act, or by the taxpayer's filing of
377-a return which admits tax that is not paid to be due) to be
378-delinquent or deficient in the paying of any tax under this Act
379-or under any other State tax law or municipal or county tax
380-ordinance or resolution under which the certificate of
381-registration that is issued to the registrant under this Act
382-will permit the registrant to engage in business without
383-registering separately under such other law, ordinance or
384-resolution, at which time that taxpayer shall become subject
385-to all the financial responsibility requirements of this Act
386-and, as a condition of being allowed to continue to engage in
387-the business of selling tangible personal property at retail,
388-may be required to post bond or other acceptable security with
389-the Department covering liability which such taxpayer may
390-thereafter incur. Any taxpayer who fails to pay an admitted or
391-established liability under this Act may also be required to
392-post bond or other acceptable security with this Department
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176+1 to do business in the State of Illinois, or an irrevocable bank
177+2 letter of credit or a bond signed by 2 personal sureties who
178+3 have filed, with the Department, sworn statements disclosing
179+4 net assets equal to at least 3 times the amount of the bond to
180+5 be required of such applicant, or a bond secured by an
181+6 assignment of a bank account or certificate of deposit, stocks
182+7 or bonds, conditioned upon the applicant paying to the State
183+8 of Illinois all moneys becoming due under this Act and under
184+9 any other State tax law or municipal or county tax ordinance or
185+10 resolution under which the certificate of registration that is
186+11 issued to the applicant under this Act will permit the
187+12 applicant to engage in business without registering separately
188+13 under such other law, ordinance or resolution. In making a
189+14 determination as to whether to require a bond or other
190+15 security, the Department shall take into consideration whether
191+16 the owner, any partner, any manager or member of a limited
192+17 liability company, or a corporate officer of the applicant is
193+18 or has been the owner, a partner, a manager or member of a
194+19 limited liability company, or a corporate officer of another
195+20 retailer that is in default for moneys due under this Act or
196+21 any other tax or fee Act administered by the Department; and
197+22 whether the owner, any partner, any manager or member of a
198+23 limited liability company, or a corporate officer of the
199+24 applicant is or has been the owner, a partner, a manager or
200+25 member of a limited liability company, or a corporate officer
201+26 of another retailer whose certificate of registration has been
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395-guaranteeing the payment of such admitted or established
396-liability.
397-No certificate of registration shall be issued to any
398-person who is in default to the State of Illinois for moneys
399-due under this Act or under any other State tax law or
400-municipal or county tax ordinance or resolution under which
401-the certificate of registration that is issued to the
402-applicant under this Act will permit the applicant to engage
403-in business without registering separately under such other
404-law, ordinance or resolution.
405-Any person aggrieved by any decision of the Department
406-under this Section may, within 20 days after notice of such
407-decision, protest and request a hearing, whereupon the
408-Department shall give notice to such person of the time and
409-place fixed for such hearing and shall hold a hearing in
410-conformity with the provisions of this Act and then issue its
411-final administrative decision in the matter to such person. In
412-the absence of such a protest within 20 days, the Department's
413-decision shall become final without any further determination
414-being made or notice given.
415-With respect to security other than bonds (upon which the
416-Department may sue in the event of a forfeiture), if the
417-taxpayer fails to pay, when due, any amount whose payment such
418-security guarantees, the Department shall, after such
419-liability is admitted by the taxpayer or established by the
420-Department through the issuance of a final assessment that has
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423-become final under the law, convert the security which that
424-taxpayer has furnished into money for the State, after first
425-giving the taxpayer at least 10 days' written notice, by
426-registered or certified mail, to pay the liability or forfeit
427-such security to the Department. If the security consists of
428-stocks or bonds or other securities which are listed on a
429-public exchange, the Department shall sell such securities
430-through such public exchange. If the security consists of an
431-irrevocable bank letter of credit, the Department shall
432-convert the security in the manner provided for in the Uniform
433-Commercial Code. If the security consists of a bank
434-certificate of deposit, the Department shall convert the
435-security into money by demanding and collecting the amount of
436-such bank certificate of deposit from the bank which issued
437-such certificate. If the security consists of a type of stocks
438-or other securities which are not listed on a public exchange,
439-the Department shall sell such security to the highest and
440-best bidder after giving at least 10 days' notice of the date,
441-time and place of the intended sale by publication in the
442-"State Official Newspaper". If the Department realizes more
443-than the amount of such liability from the security, plus the
444-expenses incurred by the Department in converting the security
445-into money, the Department shall pay such excess to the
446-taxpayer who furnished such security, and the balance shall be
447-paid into the State Treasury.
448-The Department shall discharge any surety and shall
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451-release and return any security deposited, assigned, pledged
452-or otherwise provided to it by a taxpayer under this Section
453-within 30 days after:
454-(1) such taxpayer becomes a Prior Continuous
455-Compliance taxpayer; or
456-(2) such taxpayer has ceased to collect receipts on
457-which he is required to remit tax to the Department, has
458-filed a final tax return, and has paid to the Department an
459-amount sufficient to discharge his remaining tax
460-liability, as determined by the Department, under this Act
461-and under every other State tax law or municipal or county
462-tax ordinance or resolution under which the certificate of
463-registration issued under this Act permits the registrant
464-to engage in business without registering separately under
465-such other law, ordinance or resolution. The Department
466-shall make a final determination of the taxpayer's
467-outstanding tax liability as expeditiously as possible
468-after his final tax return has been filed; if the
469-Department cannot make such final determination within 45
470-days after receiving the final tax return, within such
471-period it shall so notify the taxpayer, stating its
472-reasons therefor.
473-(Source: P.A. 101-31, eff. 6-28-19; 102-40, eff. 6-25-21.)
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212+1 revoked within the previous 5 years under this Act or any other
213+2 tax or fee Act administered by the Department. If a bond or
214+3 other security is required, the Department shall fix the
215+4 amount of the bond or other security, taking into
216+5 consideration the amount of money expected to become due from
217+6 the applicant under this Act and under any other State tax law
218+7 or municipal or county tax ordinance or resolution under which
219+8 the certificate of registration that is issued to the
220+9 applicant under this Act will permit the applicant to engage
221+10 in business without registering separately under such other
222+11 law, ordinance, or resolution. The amount of security required
223+12 by the Department shall be such as, in its opinion, will
224+13 protect the State of Illinois against failure to pay the
225+14 amount which may become due from the applicant under this Act
226+15 and under any other State tax law or municipal or county tax
227+16 ordinance or resolution under which the certificate of
228+17 registration that is issued to the applicant under this Act
229+18 will permit the applicant to engage in business without
230+19 registering separately under such other law, ordinance or
231+20 resolution, but the amount of the security required by the
232+21 Department shall not exceed three times the amount of the
233+22 applicant's average monthly tax liability, or $50,000.00,
234+23 whichever amount is lower.
235+24 No certificate of registration under this Act shall be
236+25 issued by the Department until the applicant provides the
237+26 Department with satisfactory security, if required, as herein
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248+1 provided for.
249+2 Upon receipt of the application for certificate of
250+3 registration in proper form, and upon approval by the
251+4 Department of the security furnished by the applicant, if
252+5 required, the Department shall issue to such applicant a
253+6 certificate of registration which shall permit the person to
254+7 whom it is issued to engage in the business of selling tangible
255+8 personal property at retail in this State. The certificate of
256+9 registration shall be conspicuously displayed at the place of
257+10 business which the person so registered states in his
258+11 application to be the principal place of business from which
259+12 he engages in the business of selling tangible personal
260+13 property at retail in this State.
261+14 No certificate of registration issued prior to July 1,
262+15 2017 to a taxpayer who files returns required by this Act on a
263+16 monthly basis or renewed prior to July 1, 2017 by a taxpayer
264+17 who files returns required by this Act on a monthly basis shall
265+18 be valid after the expiration of 5 years from the date of its
266+19 issuance or last renewal. No certificate of registration
267+20 issued on or after July 1, 2017 to a taxpayer who files returns
268+21 required by this Act on a monthly basis or renewed on or after
269+22 July 1, 2017 by a taxpayer who files returns required by this
270+23 Act on a monthly basis shall be valid after the expiration of
271+24 one year from the date of its issuance or last renewal. The
272+25 expiration date of a sub-certificate of registration shall be
273+26 that of the certificate of registration to which the
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284+1 sub-certificate relates. Prior to July 1, 2017, a certificate
285+2 of registration shall automatically be renewed, subject to
286+3 revocation as provided by this Act, for an additional 5 years
287+4 from the date of its expiration unless otherwise notified by
288+5 the Department as provided by this paragraph. On and after
289+6 July 1, 2017, a certificate of registration shall
290+7 automatically be renewed, subject to revocation as provided by
291+8 this Act, for an additional one year from the date of its
292+9 expiration unless otherwise notified by the Department as
293+10 provided by this paragraph.
294+11 Where a taxpayer to whom a certificate of registration is
295+12 issued under this Act is in default to the State of Illinois
296+13 for delinquent returns or for moneys due under this Act or any
297+14 other State tax law or municipal or county ordinance
298+15 administered or enforced by the Department, the Department
299+16 shall, not less than 60 days before the expiration date of such
300+17 certificate of registration, give notice to the taxpayer to
301+18 whom the certificate was issued of the account period of the
302+19 delinquent returns, the amount of tax, penalty and interest
303+20 due and owing from the taxpayer, and that the certificate of
304+21 registration shall not be automatically renewed upon its
305+22 expiration date unless the taxpayer, on or before the date of
306+23 expiration, has filed and paid the delinquent returns or paid
307+24 the defaulted amount in full. A taxpayer to whom such a notice
308+25 is issued shall be deemed an applicant for renewal. The
309+26 Department shall promulgate regulations establishing
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320+1 procedures for taxpayers who file returns on a monthly basis
321+2 but desire and qualify to change to a quarterly or yearly
322+3 filing basis and will no longer be subject to renewal under
323+4 this Section, and for taxpayers who file returns on a yearly or
324+5 quarterly basis but who desire or are required to change to a
325+6 monthly filing basis and will be subject to renewal under this
326+7 Section.
327+8 The Department may in its discretion approve renewal by an
328+9 applicant who is in default if, at the time of application for
329+10 renewal, the applicant files all of the delinquent returns or
330+11 pays to the Department such percentage of the defaulted amount
331+12 as may be determined by the Department and agrees in writing to
332+13 waive all limitations upon the Department for collection of
333+14 the remaining defaulted amount to the Department over a period
334+15 not to exceed 5 years from the date of renewal of the
335+16 certificate; however, no renewal application submitted by an
336+17 applicant who is in default shall be approved if the
337+18 immediately preceding renewal by the applicant was conditioned
338+19 upon the installment payment agreement described in this
339+20 Section. The payment agreement herein provided for shall be in
340+21 addition to and not in lieu of the security that may be
341+22 required by this Section of a taxpayer who is no longer
342+23 considered a prior continuous compliance taxpayer. The
343+24 execution of the payment agreement as provided in this Act
344+25 shall not toll the accrual of interest at the statutory rate.
345+26 The Department may suspend a certificate of registration
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356+1 if the Department finds that the person to whom the
357+2 certificate of registration has been issued knowingly sold
358+3 contraband cigarettes.
359+4 A certificate of registration issued under this Act more
360+5 than 5 years before January 1, 1990 (the effective date of
361+6 Public Act 86-383) shall expire and be subject to the renewal
362+7 provisions of this Section on the next anniversary of the date
363+8 of issuance of such certificate which occurs more than 6
364+9 months after January 1, 1990 (the effective date of Public Act
365+10 86-383). A certificate of registration issued less than 5
366+11 years before January 1, 1990 (the effective date of Public Act
367+12 86-383) shall expire and be subject to the renewal provisions
368+13 of this Section on the 5th anniversary of the issuance of the
369+14 certificate.
370+15 If the person so registered states that he operates other
371+16 places of business from which he engages in the business of
372+17 selling tangible personal property at retail in this State,
373+18 the Department shall furnish him with a sub-certificate of
374+19 registration for each such place of business, and the
375+20 applicant shall display the appropriate sub-certificate of
376+21 registration at each such place of business. All
377+22 sub-certificates of registration shall bear the same
378+23 registration number as that appearing upon the certificate of
379+24 registration to which such sub-certificates relate.
380+25 If the applicant will sell tangible personal property at
381+26 retail through vending machines, the Department shall furnish
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392+1 him with a sub-certificate of registration for each such
393+2 vending machine, and the applicant shall display the
394+3 appropriate sub-certificate of registration on each such
395+4 vending machine by attaching the sub-certificate of
396+5 registration to a conspicuous part of such vending machine. If
397+6 a person who is registered to sell tangible personal property
398+7 at retail through vending machines adds an additional vending
399+8 machine or additional vending machines to the number of
400+9 vending machines he or she uses in his or her business of
401+10 selling tangible personal property at retail, he or she shall
402+11 notify the Department, on a form prescribed by the Department,
403+12 to request an additional sub-certificate or additional
404+13 sub-certificates of registration, as applicable. With each
405+14 such request, the applicant shall report the number of
406+15 sub-certificates of registration he or she is requesting as
407+16 well as the total number of vending machines from which he or
408+17 she makes retail sales.
409+18 Where the same person engages in 2 or more businesses of
410+19 selling tangible personal property at retail in this State,
411+20 which businesses are substantially different in character or
412+21 engaged in under different trade names or engaged in under
413+22 other substantially dissimilar circumstances (so that it is
414+23 more practicable, from an accounting, auditing or bookkeeping
415+24 standpoint, for such businesses to be separately registered),
416+25 the Department may require or permit such person (subject to
417+26 the same requirements concerning the furnishing of security as
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428+1 those that are provided for hereinbefore in this Section as to
429+2 each application for a certificate of registration) to apply
430+3 for and obtain a separate certificate of registration for each
431+4 such business or for any of such businesses, under a single
432+5 certificate of registration supplemented by related
433+6 sub-certificates of registration.
434+7 Any person who is registered under the Retailers'
435+8 Occupation Tax Act as of March 8, 1963, and who, during the
436+9 3-year period immediately prior to March 8, 1963, or during a
437+10 continuous 3-year period part of which passed immediately
438+11 before and the remainder of which passes immediately after
439+12 March 8, 1963, has been so registered continuously and who is
440+13 determined by the Department not to have been either
441+14 delinquent or deficient in the payment of tax liability during
442+15 that period under this Act or under any other State tax law or
443+16 municipal or county tax ordinance or resolution under which
444+17 the certificate of registration that is issued to the
445+18 registrant under this Act will permit the registrant to engage
446+19 in business without registering separately under such other
447+20 law, ordinance or resolution, shall be considered to be a
448+21 Prior Continuous Compliance taxpayer. Also any taxpayer who
449+22 has, as verified by the Department, faithfully and
450+23 continuously complied with the condition of his bond or other
451+24 security under the provisions of this Act for a period of 3
452+25 consecutive years shall be considered to be a Prior Continuous
453+26 Compliance taxpayer.
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464+1 Every Prior Continuous Compliance taxpayer shall be exempt
465+2 from all requirements under this Act concerning the furnishing
466+3 of a bond or other security as a condition precedent to his
467+4 being authorized to engage in the business of selling tangible
468+5 personal property at retail in this State. This exemption
469+6 shall continue for each such taxpayer until such time as he may
470+7 be determined by the Department to be delinquent in the filing
471+8 of any returns, or is determined by the Department (either
472+9 through the Department's issuance of a final assessment which
473+10 has become final under the Act, or by the taxpayer's filing of
474+11 a return which admits tax that is not paid to be due) to be
475+12 delinquent or deficient in the paying of any tax under this Act
476+13 or under any other State tax law or municipal or county tax
477+14 ordinance or resolution under which the certificate of
478+15 registration that is issued to the registrant under this Act
479+16 will permit the registrant to engage in business without
480+17 registering separately under such other law, ordinance or
481+18 resolution, at which time that taxpayer shall become subject
482+19 to all the financial responsibility requirements of this Act
483+20 and, as a condition of being allowed to continue to engage in
484+21 the business of selling tangible personal property at retail,
485+22 may be required to post bond or other acceptable security with
486+23 the Department covering liability which such taxpayer may
487+24 thereafter incur. Any taxpayer who fails to pay an admitted or
488+25 established liability under this Act may also be required to
489+26 post bond or other acceptable security with this Department
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500+1 guaranteeing the payment of such admitted or established
501+2 liability.
502+3 No certificate of registration shall be issued to any
503+4 person who is in default to the State of Illinois for moneys
504+5 due under this Act or under any other State tax law or
505+6 municipal or county tax ordinance or resolution under which
506+7 the certificate of registration that is issued to the
507+8 applicant under this Act will permit the applicant to engage
508+9 in business without registering separately under such other
509+10 law, ordinance or resolution.
510+11 Any person aggrieved by any decision of the Department
511+12 under this Section may, within 20 days after notice of such
512+13 decision, protest and request a hearing, whereupon the
513+14 Department shall give notice to such person of the time and
514+15 place fixed for such hearing and shall hold a hearing in
515+16 conformity with the provisions of this Act and then issue its
516+17 final administrative decision in the matter to such person. In
517+18 the absence of such a protest within 20 days, the Department's
518+19 decision shall become final without any further determination
519+20 being made or notice given.
520+21 With respect to security other than bonds (upon which the
521+22 Department may sue in the event of a forfeiture), if the
522+23 taxpayer fails to pay, when due, any amount whose payment such
523+24 security guarantees, the Department shall, after such
524+25 liability is admitted by the taxpayer or established by the
525+26 Department through the issuance of a final assessment that has
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536+1 become final under the law, convert the security which that
537+2 taxpayer has furnished into money for the State, after first
538+3 giving the taxpayer at least 10 days' written notice, by
539+4 registered or certified mail, to pay the liability or forfeit
540+5 such security to the Department. If the security consists of
541+6 stocks or bonds or other securities which are listed on a
542+7 public exchange, the Department shall sell such securities
543+8 through such public exchange. If the security consists of an
544+9 irrevocable bank letter of credit, the Department shall
545+10 convert the security in the manner provided for in the Uniform
546+11 Commercial Code. If the security consists of a bank
547+12 certificate of deposit, the Department shall convert the
548+13 security into money by demanding and collecting the amount of
549+14 such bank certificate of deposit from the bank which issued
550+15 such certificate. If the security consists of a type of stocks
551+16 or other securities which are not listed on a public exchange,
552+17 the Department shall sell such security to the highest and
553+18 best bidder after giving at least 10 days' notice of the date,
554+19 time and place of the intended sale by publication in the
555+20 "State Official Newspaper". If the Department realizes more
556+21 than the amount of such liability from the security, plus the
557+22 expenses incurred by the Department in converting the security
558+23 into money, the Department shall pay such excess to the
559+24 taxpayer who furnished such security, and the balance shall be
560+25 paid into the State Treasury.
561+26 The Department shall discharge any surety and shall
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572+1 release and return any security deposited, assigned, pledged
573+2 or otherwise provided to it by a taxpayer under this Section
574+3 within 30 days after:
575+4 (1) such taxpayer becomes a Prior Continuous
576+5 Compliance taxpayer; or
577+6 (2) such taxpayer has ceased to collect receipts on
578+7 which he is required to remit tax to the Department, has
579+8 filed a final tax return, and has paid to the Department an
580+9 amount sufficient to discharge his remaining tax
581+10 liability, as determined by the Department, under this Act
582+11 and under every other State tax law or municipal or county
583+12 tax ordinance or resolution under which the certificate of
584+13 registration issued under this Act permits the registrant
585+14 to engage in business without registering separately under
586+15 such other law, ordinance or resolution. The Department
587+16 shall make a final determination of the taxpayer's
588+17 outstanding tax liability as expeditiously as possible
589+18 after his final tax return has been filed; if the
590+19 Department cannot make such final determination within 45
591+20 days after receiving the final tax return, within such
592+21 period it shall so notify the taxpayer, stating its
593+22 reasons therefor.
594+23 (Source: P.A. 101-31, eff. 6-28-19; 102-40, eff. 6-25-21.)
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