235 ILCS 5/8-2
2021 Illinois Compiled Statutes|Chapter 235 - LIQUOR|235 ILCS 5/ - Liquor Control Act of 1934.|Article VIII - Taxation Of Liquor

 (from Ch. 43, par. 159)Sec. 8-2. Payments; reports. It is the duty of each manufacturer with respect to alcoholic  liquor produced or imported by such manufacturer, or purchased tax-free by  such manufacturer from another manufacturer or importing  distributor, and of each importing distributor as to alcoholic liquor  purchased by such importing distributor from foreign importers or from  anyone from any point in the United States outside of this State or  purchased tax-free from another manufacturer or importing  distributor, to pay the tax imposed by Section 8-1 to the  Department of Revenue on or before the 15th day of the calendar month  following the calendar month in which such alcoholic liquor is sold or used  by such manufacturer or by such importing distributor other than in an  authorized tax-free manner or to pay that tax electronically as provided in  this Section.Each manufacturer and each importing distributor shall  make payment under one of the following methods: (1) on or before the  15th day of each calendar month, file in person or by United States  first-class  mail, postage pre-paid,  with the Department of Revenue, on  forms prescribed and furnished by the Department, a report in writing in  such form as may be required by the Department in order to compute, and  assure the accuracy of, the tax due on all taxable sales and uses of  alcoholic liquor occurring during the preceding month. Payment of the tax  in the amount disclosed by the report shall accompany the report or, (2) on  or  before the 15th day of each calendar month, electronically file with the  Department of Revenue, on forms prescribed and furnished by the Department, an  electronic report in such form as may be required by the Department in order to  compute,  and assure the accuracy of, the tax due on all taxable sales and uses of  alcoholic liquor  occurring during the preceding month.  An electronic payment of the tax in the  amount  disclosed by the report shall accompany the report.  A manufacturer or  distributor who  files an electronic report and electronically pays the tax imposed pursuant to  Section 8-1  to the Department of Revenue on or before the 15th day of the calendar month  following  the calendar month in which such alcoholic liquor is sold or used by that  manufacturer or  importing distributor other than in an authorized tax-free manner shall pay to  the  Department the amount of the tax imposed pursuant to Section 8-1, less a  discount  which is allowed to reimburse the manufacturer or importing distributor  for the  expenses incurred in keeping and maintaining records, preparing and filing the  electronic  returns, remitting the tax, and supplying data to the Department upon  request.The discount shall be in an amount as follows:(1) For original returns due on or after January 1,     2003 through September 30, 2003, the discount shall be 1.75% or $1,250 per return, whichever is less;(2) For original returns due on or after October 1,     2003 through September 30, 2004, the discount shall be 2% or $3,000 per return, whichever is less; and(3) For original returns due on or after October 1,     2004, the discount shall be 2% or $2,000 per return, whichever is less.The Department may, if it deems it necessary in order to insure the  payment of the tax imposed by this Article, require returns to be made  more frequently than and covering periods of less than a month. Such return  shall contain such further information as the Department may reasonably  require.It shall be presumed that all alcoholic liquors acquired or made by any  importing distributor or manufacturer have been sold or used by him in this  State and are the basis for the tax imposed by this Article unless proven,  to the satisfaction of the Department, that such alcoholic liquors are (1)  still in the possession of such importing distributor or manufacturer, or  (2) prior to the termination of possession have been lost by theft or  through unintentional destruction, or (3) that such alcoholic liquors are  otherwise exempt from taxation under this Act.If any payment provided for in this Section exceeds the manufacturer's or importing distributor's liabilities under this Act, as shown on an original report, the manufacturer or importing distributor may credit such excess payment against liability subsequently to be remitted to the Department under this Act, in accordance with reasonable rules adopted by the Department. If the Department subsequently determines that all or any part of the credit taken was not actually due to the manufacturer or importing distributor, the manufacturer's or importing distributor's discount shall be reduced by an amount equal to the difference between the discount as applied to the credit taken and that actually due, and the manufacturer or importing distributor shall be liable for penalties and interest on such difference.The Department may require any foreign importer to file monthly  information returns, by the 15th day of the month following the month which  any such return covers, if the Department determines this to be necessary  to the proper performance of the Department's functions and duties under  this Act. Such return shall contain such information as the Department may  reasonably require.Every manufacturer and importing distributor, except for a  manufacturer or importing distributor that in the preceding  year had less than $50,000 of tax liability under this Article, shall also file, with the  Department, a bond in an amount not less than $1,000 and not to exceed  $100,000 on a form to be approved by, and with a surety or sureties  satisfactory to, the Department. Such bond shall be conditioned upon the  manufacturer or importing distributor paying to the Department all monies  becoming due from such manufacturer or importing distributor under this  Article. The Department shall fix the penalty of such bond in each case,  taking into consideration the amount of alcoholic liquor expected to be  sold and used by such manufacturer or importing distributor, and the  penalty fixed by the Department shall be sufficient, in the Department's  opinion, to protect the State of Illinois against failure to pay any amount  due under this Article, but the amount of the penalty fixed by the  Department shall not exceed twice the amount of tax liability of a monthly  return, nor shall the amount of such penalty be less than $1,000. The  Department shall notify the State Commission of the Department's approval or  disapproval of any such manufacturer's or importing distributor's bond, or  of the termination or cancellation of any such bond, or of the Department's  direction to a manufacturer or importing distributor that he must file  additional bond in order to comply with this Section. The Commission shall  not issue a license to any applicant for a manufacturer's or importing  distributor's license unless the Commission has received a notification  from the Department showing that such applicant has filed a satisfactory  bond with the Department hereunder and that such bond has been approved by  the Department. Failure by any licensed manufacturer or importing  distributor to keep a satisfactory bond in effect with the Department or to  furnish additional bond to the Department, when required hereunder by the  Department to do so, shall be grounds for the revocation or suspension of  such manufacturer's or importing distributor's license by the Commission.  If a manufacturer or importing distributor fails to pay any amount due  under this Article, his bond with the Department shall be deemed forfeited,  and the Department may institute a suit in its own name on such bond.After notice and opportunity for a hearing the State Commission may  revoke or suspend the license of any manufacturer or importing distributor  who fails to comply with the provisions of this Section. Notice of such  hearing and the time and place thereof shall be in writing and shall  contain a statement of the charges against the licensee. Such notice may be  given by United States registered or certified mail with return receipt  requested, addressed to the person concerned at his last known address and  shall be given not less than 7 days prior to the date fixed for the  hearing. An order revoking or suspending a license under the provisions of  this Section may be reviewed in the manner provided in Section 7-10  of this Act. No new license shall be granted to a person  whose license has been revoked for a violation of this Section or, in case  of suspension, shall such suspension be terminated until he has paid to the  Department all taxes and penalties which he owes the State under the  provisions of this Act.Every manufacturer or importing distributor who has, as verified by  the Department, continuously complied with the conditions of the bond under  this Act for a period of 2 years shall be considered to be a prior  continuous compliance taxpayer.  In determining the consecutive period of  time for qualification as a prior continuous compliance taxpayer, any  consecutive period of time of qualifying compliance immediately prior to  the effective date of this amendatory Act of 1987 shall be credited to any  manufacturer or importing distributor.A manufacturer or importing distributor that is a prior continuous compliance taxpayer under this Section and becomes a successor as the result of an acquisition, merger, or consolidation of a manufacturer or importing distributor shall be deemed to be a prior continuous compliance taxpayer with respect to the acquired, merged, or consolidated entity.Every prior continuous compliance taxpayer shall be exempt from the bond  requirements of this Act until the Department has determined the taxpayer  to be delinquent in the filing of any return or deficient in the payment of  any tax under this Act.  Any taxpayer who fails to pay an admitted or  established liability under this Act may also be required to post bond or  other acceptable security with the Department guaranteeing the payment of  such admitted or established liability.The Department shall discharge any surety and shall release and return  any bond or security deposit assigned, pledged or otherwise provided to it  by a taxpayer under this Section within 30 days after: (1) such taxpayer  becomes a prior continuous compliance taxpayer; or (2) such taxpayer has  ceased to collect receipts on which he is required to remit tax to the  Department, has filed a final tax return, and has paid to the Department an  amount sufficient to discharge his remaining tax liability as determined by  the Department under this Act.  (Source: P.A. 100-1171, eff. 1-4-19; 101-37, eff. 7-3-19.)