Section 660.16 Retailer Licenses

TITLE 86: REVENUE

CHAPTER I: DEPARTMENT OF REVENUE

PART 660 TOBACCO PRODUCTS TAX ACT OF 1995

SECTION 660.16 RETAILER LICENSES

Section 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; and

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 $150

e 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; and

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 $150.  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,

shall

issue to the

applicant a license in

the

form prescribed by the Department.

Such

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

its

application

eason.

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,

shall

issue to the

applicant a license in

the

form prescribed by the Department.

Such

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

its

application.

All licenses issued by the Department under

Section

10-21 of the Act

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.

Such

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 120].

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

[35

ILCS 130]

.

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

1 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]