IL
Illinois Senate Bill SB1624

Illinois 2025-2026 Regular Session

Illinois Senate Bill SB1624 Compare Versions

Only one version of the bill is available at this time.
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11 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 SB1624 Introduced 2/4/2025, by Sen. Cristina Castro SYNOPSIS AS INTRODUCED: 235 ILCS 5/8-2 from Ch. 43, par. 159 Amends the Liquor Control Act of 1934. In a provision requiring certain licensees to file a bond with the Department of Revenue, provides an exception for a manufacturer or importing distributor who is applying for a manufacturer's or importing distributor's license for the first time. Provides that the bond may be required as a condition to renew a license for subsequent annual license terms if a manufacturer or importing distributor exceeds $50,000 in tax liability. Provides that the Illinois Liquor Control Commission shall not renew a license for any applicant for a manufacturer's or importing distributor's license if the State Commission has received a notification from the Department showing that the applicant is required to file and has not filed a satisfactory bond with the Department and that the bond has not been approved by the Department. Removes language providing that the State 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 and that such bond has been approved by the Department. LRB104 10426 RPS 20501 b A BILL FOR 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 SB1624 Introduced 2/4/2025, by Sen. Cristina Castro SYNOPSIS AS INTRODUCED: 235 ILCS 5/8-2 from Ch. 43, par. 159 235 ILCS 5/8-2 from Ch. 43, par. 159 Amends the Liquor Control Act of 1934. In a provision requiring certain licensees to file a bond with the Department of Revenue, provides an exception for a manufacturer or importing distributor who is applying for a manufacturer's or importing distributor's license for the first time. Provides that the bond may be required as a condition to renew a license for subsequent annual license terms if a manufacturer or importing distributor exceeds $50,000 in tax liability. Provides that the Illinois Liquor Control Commission shall not renew a license for any applicant for a manufacturer's or importing distributor's license if the State Commission has received a notification from the Department showing that the applicant is required to file and has not filed a satisfactory bond with the Department and that the bond has not been approved by the Department. Removes language providing that the State 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 and that such bond has been approved by the Department. LRB104 10426 RPS 20501 b LRB104 10426 RPS 20501 b A BILL FOR
22 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 SB1624 Introduced 2/4/2025, by Sen. Cristina Castro SYNOPSIS AS INTRODUCED:
33 235 ILCS 5/8-2 from Ch. 43, par. 159 235 ILCS 5/8-2 from Ch. 43, par. 159
44 235 ILCS 5/8-2 from Ch. 43, par. 159
55 Amends the Liquor Control Act of 1934. In a provision requiring certain licensees to file a bond with the Department of Revenue, provides an exception for a manufacturer or importing distributor who is applying for a manufacturer's or importing distributor's license for the first time. Provides that the bond may be required as a condition to renew a license for subsequent annual license terms if a manufacturer or importing distributor exceeds $50,000 in tax liability. Provides that the Illinois Liquor Control Commission shall not renew a license for any applicant for a manufacturer's or importing distributor's license if the State Commission has received a notification from the Department showing that the applicant is required to file and has not filed a satisfactory bond with the Department and that the bond has not been approved by the Department. Removes language providing that the State 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 and that such bond has been approved by the Department.
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1111 1 AN ACT concerning liquor.
1212 2 Be it enacted by the People of the State of Illinois,
1313 3 represented in the General Assembly:
1414 4 Section 5. The Liquor Control Act of 1934 is amended by
1515 5 changing Section 8-2 as follows:
1616 6 (235 ILCS 5/8-2) (from Ch. 43, par. 159)
1717 7 Sec. 8-2. Payments; reports. It is the duty of each
1818 8 manufacturer with respect to alcoholic liquor produced or
1919 9 imported by such manufacturer, or purchased tax-free by such
2020 10 manufacturer from another manufacturer or importing
2121 11 distributor, and of each importing distributor as to alcoholic
2222 12 liquor purchased by such importing distributor from foreign
2323 13 importers or from anyone from any point in the United States
2424 14 outside of this State or purchased tax-free from another
2525 15 manufacturer or importing distributor, to pay the tax imposed
2626 16 by Section 8-1 to the Department of Revenue on or before the
2727 17 15th day of the calendar month following the calendar month in
2828 18 which such alcoholic liquor is sold or used by such
2929 19 manufacturer or by such importing distributor other than in an
3030 20 authorized tax-free manner or to pay that tax electronically
3131 21 as provided in this Section.
3232 22 Each manufacturer and each importing distributor shall
3333 23 make payment under one of the following methods: (1) on or
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3737 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 SB1624 Introduced 2/4/2025, by Sen. Cristina Castro SYNOPSIS AS INTRODUCED:
3838 235 ILCS 5/8-2 from Ch. 43, par. 159 235 ILCS 5/8-2 from Ch. 43, par. 159
3939 235 ILCS 5/8-2 from Ch. 43, par. 159
4040 Amends the Liquor Control Act of 1934. In a provision requiring certain licensees to file a bond with the Department of Revenue, provides an exception for a manufacturer or importing distributor who is applying for a manufacturer's or importing distributor's license for the first time. Provides that the bond may be required as a condition to renew a license for subsequent annual license terms if a manufacturer or importing distributor exceeds $50,000 in tax liability. Provides that the Illinois Liquor Control Commission shall not renew a license for any applicant for a manufacturer's or importing distributor's license if the State Commission has received a notification from the Department showing that the applicant is required to file and has not filed a satisfactory bond with the Department and that the bond has not been approved by the Department. Removes language providing that the State 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 and that such bond has been approved by the Department.
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6868 1 before the 15th day of each calendar month, file in person or
6969 2 by United States first-class mail, postage pre-paid, with the
7070 3 Department of Revenue, on forms prescribed and furnished by
7171 4 the Department, a report in writing in such form as may be
7272 5 required by the Department in order to compute, and assure the
7373 6 accuracy of, the tax due on all taxable sales and uses of
7474 7 alcoholic liquor occurring during the preceding month. Payment
7575 8 of the tax in the amount disclosed by the report shall
7676 9 accompany the report or, (2) on or before the 15th day of each
7777 10 calendar month, electronically file with the Department of
7878 11 Revenue, on forms prescribed and furnished by the Department,
7979 12 an electronic report in such form as may be required by the
8080 13 Department in order to compute, and assure the accuracy of,
8181 14 the tax due on all taxable sales and uses of alcoholic liquor
8282 15 occurring during the preceding month. An electronic payment of
8383 16 the tax in the amount disclosed by the report shall accompany
8484 17 the report. A manufacturer or distributor who files an
8585 18 electronic report and electronically pays the tax imposed
8686 19 pursuant to Section 8-1 to the Department of Revenue on or
8787 20 before the 15th day of the calendar month following the
8888 21 calendar month in which such alcoholic liquor is sold or used
8989 22 by that manufacturer or importing distributor other than in an
9090 23 authorized tax-free manner shall pay to the Department the
9191 24 amount of the tax imposed pursuant to Section 8-1, less a
9292 25 discount which is allowed to reimburse the manufacturer or
9393 26 importing distributor for the expenses incurred in keeping and
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104104 1 maintaining records, preparing and filing the electronic
105105 2 returns, remitting the tax, and supplying data to the
106106 3 Department upon request.
107107 4 The discount shall be in an amount as follows:
108108 5 (1) For original returns due on or after January 1,
109109 6 2003 through September 30, 2003, the discount shall be
110110 7 1.75% or $1,250 per return, whichever is less;
111111 8 (2) For original returns due on or after October 1,
112112 9 2003 through September 30, 2004, the discount shall be 2%
113113 10 or $3,000 per return, whichever is less; and
114114 11 (3) For original returns due on or after October 1,
115115 12 2004, the discount shall be 2% or $2,000 per return,
116116 13 whichever is less.
117117 14 The Department may, if it deems it necessary in order to
118118 15 insure the payment of the tax imposed by this Article, require
119119 16 returns to be made more frequently than and covering periods
120120 17 of less than a month. Such return shall contain such further
121121 18 information as the Department may reasonably require.
122122 19 It shall be presumed that all alcoholic liquors acquired
123123 20 or made by any importing distributor or manufacturer have been
124124 21 sold or used by him in this State and are the basis for the tax
125125 22 imposed by this Article unless proven, to the satisfaction of
126126 23 the Department, that such alcoholic liquors are (1) still in
127127 24 the possession of such importing distributor or manufacturer,
128128 25 or (2) prior to the termination of possession have been lost by
129129 26 theft or through unintentional destruction, or (3) that such
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140140 1 alcoholic liquors are otherwise exempt from taxation under
141141 2 this Act.
142142 3 If any payment provided for in this Section exceeds the
143143 4 manufacturer's or importing distributor's liabilities under
144144 5 this Act, as shown on an original report, the manufacturer or
145145 6 importing distributor may credit such excess payment against
146146 7 liability subsequently to be remitted to the Department under
147147 8 this Act, in accordance with reasonable rules adopted by the
148148 9 Department. If the Department subsequently determines that all
149149 10 or any part of the credit taken was not actually due to the
150150 11 manufacturer or importing distributor, the manufacturer's or
151151 12 importing distributor's discount shall be reduced by an amount
152152 13 equal to the difference between the discount as applied to the
153153 14 credit taken and that actually due, and the manufacturer or
154154 15 importing distributor shall be liable for penalties and
155155 16 interest on such difference.
156156 17 The Department may require any foreign importer to file
157157 18 monthly information returns, by the 15th day of the month
158158 19 following the month which any such return covers, if the
159159 20 Department determines this to be necessary to the proper
160160 21 performance of the Department's functions and duties under
161161 22 this Act. Such return shall contain such information as the
162162 23 Department may reasonably require.
163163 24 Every manufacturer and importing distributor, except for a
164164 25 manufacturer or importing distributor who is applying for a
165165 26 manufacturer's or importing distributor's license under this
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176176 1 Act for the first time or a manufacturer or importing
177177 2 distributor who that in the preceding year had less than
178178 3 $50,000 of tax liability under this Article, shall also file,
179179 4 with the Department, a bond in an amount not less than $1,000
180180 5 and not to exceed $100,000 on a form to be approved by, and
181181 6 with a surety or sureties satisfactory to, the Department.
182182 7 Such bond may be required as a condition to renew a license for
183183 8 subsequent annual license terms if a manufacturer or importing
184184 9 distributor exceeds $50,000 in tax liability. Such bond shall
185185 10 be conditioned upon the manufacturer or importing distributor
186186 11 paying to the Department all monies becoming due from such
187187 12 manufacturer or importing distributor under this Article. The
188188 13 Department shall fix the penalty of such bond in each case,
189189 14 taking into consideration the amount of alcoholic liquor
190190 15 expected to be sold and used by such manufacturer or importing
191191 16 distributor, and the penalty fixed by the Department shall be
192192 17 sufficient, in the Department's opinion, to protect the State
193193 18 of Illinois against failure to pay any amount due under this
194194 19 Article, but the amount of the penalty fixed by the Department
195195 20 shall not exceed twice the amount of tax liability of a monthly
196196 21 return, nor shall the amount of such penalty be less than
197197 22 $1,000. The Department shall notify the State Commission of
198198 23 the Department's approval or disapproval of any such
199199 24 manufacturer's or importing distributor's bond, or of the
200200 25 termination or cancellation of any such bond, or of the
201201 26 Department's direction to a manufacturer or importing
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212212 1 distributor that he must file additional bond in order to
213213 2 comply with this Section. The Commission shall not renew issue
214214 3 a license for to any applicant for a manufacturer's or
215215 4 importing distributor's license if unless the Commission has
216216 5 received a notification from the Department showing that such
217217 6 applicant is required to file and has not filed a satisfactory
218218 7 bond with the Department hereunder and that such bond has not
219219 8 been approved by the Department. Failure by any licensed
220220 9 manufacturer or importing distributor to keep a satisfactory
221221 10 bond in effect with the Department or to furnish additional
222222 11 bond to the Department, when required hereunder by the
223223 12 Department to do so, shall be grounds for the revocation or
224224 13 suspension of such manufacturer's or importing distributor's
225225 14 license by the Commission. If a manufacturer or importing
226226 15 distributor fails to pay any amount due under this Article,
227227 16 his bond with the Department shall be deemed forfeited, and
228228 17 the Department may institute a suit in its own name on such
229229 18 bond.
230230 19 After notice and opportunity for a hearing the State
231231 20 Commission may revoke or suspend the license of any
232232 21 manufacturer or importing distributor who fails to comply with
233233 22 the provisions of this Section. Notice of such hearing and the
234234 23 time and place thereof shall be in writing and shall contain a
235235 24 statement of the charges against the licensee. Such notice may
236236 25 be given by United States registered or certified mail with
237237 26 return receipt requested, addressed to the person concerned at
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248248 1 his last known address and shall be given not less than 7 days
249249 2 prior to the date fixed for the hearing. An order revoking or
250250 3 suspending a license under the provisions of this Section may
251251 4 be reviewed in the manner provided in Section 7-10 of this Act.
252252 5 No new license shall be granted to a person whose license has
253253 6 been revoked for a violation of this Section or, in case of
254254 7 suspension, shall such suspension be terminated until he has
255255 8 paid to the Department all taxes and penalties which he owes
256256 9 the State under the provisions of this Act.
257257 10 Every manufacturer or importing distributor who has, as
258258 11 verified by the Department, continuously complied with the
259259 12 conditions of the bond under this Act for a period of 2 years
260260 13 shall be considered to be a prior continuous compliance
261261 14 taxpayer. In determining the consecutive period of time for
262262 15 qualification as a prior continuous compliance taxpayer, any
263263 16 consecutive period of time of qualifying compliance
264264 17 immediately prior to the effective date of this amendatory Act
265265 18 of 1987 shall be credited to any manufacturer or importing
266266 19 distributor.
267267 20 A manufacturer or importing distributor that is a prior
268268 21 continuous compliance taxpayer under this Section and becomes
269269 22 a successor as the result of an acquisition, merger, or
270270 23 consolidation of a manufacturer or importing distributor shall
271271 24 be deemed to be a prior continuous compliance taxpayer with
272272 25 respect to the acquired, merged, or consolidated entity.
273273 26 Every prior continuous compliance taxpayer shall be exempt
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