Illinois Administrative Code › Title 86 - REVENUE › Part 660 - TOBACCO PRODUCTS TAX ACT OF 1995 › Section 660.45 - License Actions: Revocations, Cancellations and Suspensions

Current through Register Vol. 48, No. 28, July 12, 2024
a)
The Department has the power,
			 after notice and an opportunity for a hearing, to revoke a license issued by
			 the Department if the holder of the license fails to file a return, or to pay
			 the tax, fee, penalty, or interest shown in a filed return, or to pay any final
			 assessment of tax, fee, penalty, or interest, as required by the Act or any
			 other tax or fee Act administered by the Department.
[20 ILCS
			 2505/2505-380(a) ]
b)
The Department may refuse to issue
			 a license if a person who is named as the owner, a partner, a corporate
			 officer, or, in the case of a limited liability company, a manager or member,
			 of the applicant on the application for the license, is or has been named as
			 the owner, a partner, a corporate officer, or in the case of a limited
			 liability company, a manager or member, on the application for the certificate
			 of registration, permit, or license of a person that is in default for moneys
			 due under the Act or any other tax or fee Act administered by the Department.
			 For purposes of this Section only, in determining whether a person is in
			 default for moneys due, the Department shall include only amounts established
			 as a final liability within the 23 years prior to the date of the Department's
			 notice of refusal to issue the certificate of registration, permit, or license.
			 For purposes of this Section, "person" means any natural individual, firm,
			 partnership, association, joint stock company, joint adventure, public or
			 private corporation, limited liability company, or a receiver, executor,
			 trustee, guardian or other representative appointed by order of any
			 court.
[20 ILCS 2505/2505-380 (
			 b)]
c)
The Department may,
			 after notice and a hearing, revoke, cancel, or suspend the license of any
			 distributor and, beginning January 1, 2016, any retailer who violates any of
			 the provisions of the Act. The notice shall specify the alleged violation or
			 violations upon which the revocation, cancellation, or suspension proceeding is
			 base.
[35 ILCS
			 143/10-25(a) ]
d) Upon a determination that a distributor
			 has violated Section 15(e) of the Tobacco Product Manufacturers' Escrow
			 Enforcement Act of 2003 or any regulation adopted pursuant thereto, the
			 Department
may revoke or suspend the license of any distributor in the
			 manner provided by Section 10-25 of the Tobacco Products Tax Act of
			 1995.
[30 ILCS
			 167/30(a) ]
e)
The Department may, by application
			 to any circuit court, obtain an injunction restraining any person who engages
			 in business as a distributor of tobacco products without a license (either
			 because his or her license has been revoked, canceled, or suspended or because
			 of a failure to obtain a license in the first instance) from engaging in that
			 business until that person, as if that person were a new applicant for a
			 license, complies with all of the conditions, restrictions, and requirements of
			 Section 10-20 of the Act and qualifies for and obtains a license. Refusal or
			 neglect to obey the order of the court may result in punishment for
			 contempt.
[35 ILCS
			 143/10-25(d) ]
f)
Beginning January 1, 2016, failure
			 to comply with the provisions
of Section
			 660.26(c)
may be grounds for revocation of a distributor's or retailer's license
			 in accordance with Section 10-25 of the Act or Section 6 of the Cigarette Tax
			 Act.
[35 ILCS 143/10-37 ]
g) Retailers; Violations of Minimum-Age
			 Tobacco Laws Training Programs Beginning January 1, 2016:
1)
If the retailer has a training
			 program that facilitates compliance with minimum-age tobacco laws, the
			 Department shall suspend for 3 days the license of that retailer for a fourth
			 or subsequent violation of the Prevention of Tobacco Use by Minors and Sale and
			 Distribution of Tobacco Products Act, as provided in Section 2(a) of that Act.
			 For the purposes of this Section, any violation of Section 2(a) of the
			 Prevention of Tobacco Use by Minors and Sale and Distribution of Tobacco
			 Products Act
[720 ILCS 675 ]
occurring
			 at the retailer's licensed location, during a 24-month period, shall be counted
			 as a violation against the retailer.
2)
If the retailer does not have a
			 training program that facilitates compliance with minimum-age tobacco laws, the
			 Department shall suspend for 3 days the license of that retailer for a second
			 violation of the Prevention of Tobacco Use by Minors and Sale and Distribution
			 of Tobacco Products Act, as provided in Section 2(a-5)of that
			 Act.
3)
If the
			 retailer does not have a training program that facilitates compliance with
			 minimum-age tobacco laws, the Department shall suspend for 7 days the license
			 of that retailer for a third violation of the Prevention of Tobacco Use by
			 Minors and Sale and Distribution of Tobacco Products Act, as provided in
			 Section 2(a-5) of that Act.
4)
If the retailer does not have a
			 training program that facilitates compliance with minimum-age tobacco laws, the
			 Department shall suspend for 30 days the license of a retailer for a fourth or
			 subsequent violation of the Prevention of Tobacco Use by Minors and Sale and
			 Distribution of Tobacco Products Act, as provided in Section 2(a-5) of that
			 Act.
5)
A training
			 program that facilitates compliance with minimum-age tobacco laws must include
			 at least the following elements:
A)
it must explain that only individuals displaying valid identification
			 demonstrating that they are 18 years of age or older shall be eligible to
			 purchase cigarettes or tobacco products; and
B)
it must explain where
in
			 the establishment, at the time of purchase,
a clerk can check
			 identification for a date of birth.
6)
The training may be conducted
			 electronically. Each retailer that has a training program shall require each
			 employee who completes the training program to sign a form attesting that the
			 employee has received and completed tobacco training. The form shall be kept in
			 the employee's file and may be used to provide proof of training.
[35 ILCS
			 143/10-25(c) ]