Ill. Admin. Code tit. 86, § 495.111 - Registration of Retailers
a) Every
retailer shall apply to the Department for a certificate of registration. The
application to register must be made on a form prescribed and furnished by the
Department for that purpose. Applications to register may be found and
submitted electronically on the Department's website at
www.tax.illinois.gov.
b) Each application shall be signed and
verified and shall state:
1) the name and
social security number of the applicant;
2) the address of the retailer's principal
place of business;
3) the address
of the place of business from which the retailer engages in the business of
selling telecommunications in this State and the addresses of all other places
of business, if any (enumerating such addresses, if any, in a separate list
attached to and made a part of the application) from which the retailer engages
in the business of selling telecommunications in this State;
4) the name and address of the person or
persons who will be responsible for filing returns and payment of taxes due
under the Act;
5) in the case of a
publicly traded corporation, the name and title of the Chief Financial Officer,
Chief Operating Officer, and any other officer or employee with responsibility
for preparing tax returns under the Act; and, in the case of all other
corporations, the name, title, and social security number of each corporate
officer; and
6) in the case of a
limited liability company, the name, social security number, and FEIN of each
manager and member.
c)
Upon completion of the form described in subsection (a), the Department shall
issue to the applicant a certificate of registration that shall permit the
person to whom it is issued to engage in business as a retailer of
telecommunications in this State. If an applicant engages in the business of
telecommunications at another location in this State, the Department shall
furnish the applicant with a sub-certificate of registration for that place of
business, and the applicant shall display the appropriate sub-certificate of
registration at that place of business. The sub-certificate of registration
shall bear the same registration number as that appearing upon the certificate
of registration to which the sub-certificate relates.
d) A certificate of registration will be
valid for 1 year and will automatically be renewed, subject to revocation as
provided by Section 495.112, in 1 year increments
from the date of its expiration, unless otherwise notified by the Department as
provided in this Section.
e)
The Department may refuse to issue, reissue, or renew a certificate of
registration, permit, or license authorized to be issued by the Department 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 certificate of registration, permit, or 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 of a person that is in default for moneys due under
the tax or fee Act upon which the certificate of registration, permit, or
license is required 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 or reissue the certificate of registration, permit,
or license. [20 ILCS
2505/2505-380(b)]
f) When a taxpayer to whom a certificate of
registration is issued under the Act is in default to the State of Illinois for
delinquent returns or for moneys due under the Act or any other State tax or
fee Act or municipal or county ordinance administered or enforced by the
Department, the Department shall, not less than 60 days before the expiration
of the certificate of registration, give notice to the taxpayer to whom the
certificate was issued, of the following:
1)
the account period of the delinquent returns;
2) the amount of tax, penalty and interest
due and owing from the taxpayer; and
3) that the certificate of registration shall
not be automatically renewed upon its expiration date unless the taxpayer, on
or before the date of expiration, has filed and paid the delinquent returns or
paid the defaulted amount in full.
g) The Department shall approve renewal by a
taxpayer who is in default if, at the time of renewal, the taxpayer files all
of the delinquent returns or pays to the Department the percentage of the
defaulted amount as may be determined by the Department and agrees in writing
to a payment plan for paying the balance of the defaulted amount.
h) Any person aggrieved by any decision of
the Department under this Section may, within 20 days after notice of the
decision, protest and request a hearing pursuant to procedures outlined in 86
Ill. Adm. Code 200 et seq. After receipt of the request for a hearing, the
Department shall give notice to the person of the time and place fixed for the
hearing, shall hold a hearing, and shall issue its final administrative
decision in the matter to the person. In the absence of a protest within 20
days, the Department's decision shall become final without any further
determination being made or notice given.
Notes
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