Ill. Admin. Code tit. 86, § 660.16 - Retailer Licenses
a)
Beginning on January 1, 2016, no person may engage in business as a
retailer of tobacco products in this State without first having obtained a
license from the Department. Application for license shall be made to the
Department, by electronic means, in a form prescribed by the Department. Each
applicant for a license under this Section shall furnish to the Department, in
an electronic format established by the Department, the following
information:
1)
the name and
address of the applicant;
2) the social security number or FEIN of the
applicant;
3) the address of the
applicant's principal place of business;
4)
the address of the location or
locations at which the applicant proposes to engage in business as a retailer
of tobacco products in this State [35 ILCS
143/10-21 ];
5) In the case of:
A) a publicly traded corporation, the FEIN of
the corporation and 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, along with the last 4 digits of each of
their social security numbers; and
B) all other corporations, the FEIN of the
corporation and the name, title and social security number of each corporate
officer;
6) in the case
of a limited liability company, the name, social security number or FEIN of
each manager and member;
7) in the
case of a partnership, the name, title, social security number or FEIN of each
general partner and each limited partner, if any;
8) such other additional information as the
Department may lawfully require.
b)
The annual license fee payable to
the Department for each retailer's license shall be $75. Each applicant for
license shall pay the fee to the Department at the time of submitting its
application for license to the Department. The applicant for a license
under this Section shall electronically file and pay the fee.
c)
A separate annual license fee
shall be paid for each place of business at which a person who is required to
procure a retailer's license under Section 10-21 of the Act proposes to engage
in business as a retailer in Illinois under the Act.
d)
The following are ineligible to
receive a retailer's license under the Act:
1)
a person who has been convicted of
a felony under any federal or State law for smuggling cigarettes or
tobacco products or tobacco tax evasion, if the Department, after
investigation and a hearing if requested by the applicant, determines that
person has not been sufficiently rehabilitated to warrant the public trust;
and
2)
a
corporation, if any officer, manager or director thereof, or any stockholder or
stockholders owning in the aggregate more than 5% of the stock of that
corporation, would not be eligible to receive a license under the Act for any
reason.
e)
The Department, upon receipt of an application and license fee, in
proper form, from a person who is eligible to receive a retailer's license
under the Act, will issue to the applicant a license in the form prescribed by
the Department. That license shall permit the applicant to whom it is issued to
engage in business as a retailer under the Act at the place shown in his or her
application. All licenses issued by the Department under this Section shall be
valid for a period not to exceed one year after issuance unless sooner revoked,
canceled or suspended as provided in the Act. No license issued under this
Section is transferable or assignable. The license shall be conspicuously
displayed in the place of business conducted by the licensee in Illinois under
the license. A person who obtains a license as a retailer who ceases to do
business as specified in the license, or who never commenced business, or whose
license is suspended or revoked, shall immediately surrender the license to the
Department. The Department shall not issue a license to a retailer unless the
retailer is also validly registered under the Retailers' Occupation Tax
Act [35 ILCS 130/4g
]. A retailer, as defined under the Act, need not obtain an additional
license under the Act, but shall be deemed to be sufficiently licensed by
virtue of his being properly licensed as a retailer under Section 4g of the
Cigarette Tax Act.
f)
Any person aggrieved by any decision of the Department under Section
10-21 of the Act may, within 30 days after notice of the decision, protest and
request a hearing. Upon receiving a request for a hearing, the Department shall
give notice to the person requesting the hearing of the time and place fixed
for the hearing and shall hold a hearing in conformity with the provisions of
the Act and then issue its final administrative decision in the matter to that
person. In the absence of a protest and request for a hearing within 30 days,
the Department's decision shall become final without any further determination
being made or notice given. [35 ILCS 143/10-21]
Notes
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