235 ILCS 5/6-1
2021 Illinois Compiled Statutes|Chapter 235 - LIQUOR|235 ILCS 5/ - Liquor Control Act of 1934.|Article VI - General Provisions

 (from Ch. 43, par. 119)Sec. 6-1. Privilege granted by license; nature as to property;  transferability; tax  delinquencies.  A license shall be purely a personal privilege, good for not  to exceed one year after issuance, except a non-beverage user's license,  unless sooner revoked as in this Act provided, and shall not constitute  property, nor shall it be subject to attachment, garnishment or  execution, nor shall it be alienable or transferable, voluntarily or  involuntarily, or subject to being encumbered or hypothecated. Such  license shall not descend by the laws of testate or intestate  devolution, but it shall cease upon the death of the licensee, provided  that executors or administrators of the estate of any deceased licensee,  and the trustee of any insolvent or bankrupt licensee, when such estate  consists in part of alcoholic liquor, may continue the business of the  sale or manufacture of alcoholic liquor under order of the appropriate  court, and may exercise the privileges of the deceased or insolvent or  bankrupt licensee after the death of such decedent, or such insolvency  or bankruptcy until the expiration of such license but not longer than  six months after the death, bankruptcy or insolvency of such licensee.  Except in the case of a non-beverage user's license, a refund shall be  made of that portion of the license fees paid for any period in which  the licensee shall be prevented from operating under such license in  accordance with the provisions of this paragraph.Any licensee may renew his license at the expiration thereof,  provided he is then qualified to receive a license and the premises for  which such renewal license is sought are suitable for such purpose; and  provided further that the renewal privilege herein provided for shall  not be construed as a vested right which shall in any case prevent the  city council or village president and board of trustees or county board,  as the case may be, from decreasing the number of licenses to be issued  within its jurisdiction. No retailer's license shall be renewed if the  Department of Revenue has reported to the Illinois Liquor Control  Commission that such retailer is delinquent in filing any required tax  returns or paying any amounts owed to the State of Illinois until the  applicant is issued a certificate by the Department of Revenue stating that  all delinquent returns or amounts owed have been paid by guaranteed  remittance or the payment agreement to pay all amounts owed has been  accepted by the Department. No retailer's license issued by a local liquor  control commissioner shall be renewed unless the applicant provides  documentation that any tax owed to (i) the municipality in which the  applicant is located (in the case of a license issued by the mayor or  president of the board of trustees of a city, village or incorporated town  acting as local liquor control commissioner) or (ii) the county in which  the applicant is located (in the case of a license issued by the president  or chairman of a county board acting as local liquor control commissioner)  by the applicant has been satisfied by payment in the form of a cashier's  check, certified check, money order, or cash.For a liquor license holder whose business or business operations have been suspended in any capacity due to any executive order issued on or after March 16, 2020 or any subsequent rule established by the Department of Public Health or any other agency of the State as a result of COVID-19, renewal of the license shall be automatically approved and the license shall be extended without limitation for 120 days after whichever of the following dates occurs the latest:(1) the day on which the region in which the liquor     licensee is located enters Phase 4 of the Governor's Restore Illinois Plan as issued on May 5, 2020;(2) the day after the expiration of the latest     executive order that limits or interrupts the business or business operations as a result of  the COVID-19 pandemic; or(3) the day after the expiration of any rules     established by the Department of Public Health or any other agency of the State that limit or interrupt the business or business operations as a result of  the COVID-19 pandemic. The renewal shall be based upon the most recent liquor license application or application for renewal that was approved and received by the State Commission prior to the limitations or interruptions implemented by the Executive Order on March 16, 2020.A negotiable instrument received as payment for a license fee, transfer  fee, late fee, offer in compromise, pre-disciplinary conference settlement, or  fine imposed by order that is dishonored on presentation shall not be  considered  payment and shall be cause for disciplinary action.  (Source: P.A. 101-631, eff. 6-2-20.)