Section 660.45 License Actions: Revocations, Cancellations, and Suspensions

TITLE 86: REVENUE

CHAPTER I: DEPARTMENT OF REVENUE

PART 660 TOBACCO PRODUCTS TAX ACT OF 1995

SECTION 660.45 LICENSE ACTIONS: REVOCATIONS, CANCELLATIONS, AND SUSPENSIONS

Section 660.45  License

Actions:  Revocations, Cancellations, and Suspensions

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 Tobacco Products Tax Act of 1995

or any

other tax or fee Act administered by the Department.

[20 ILCS

2505/2505-380(a)]

b)

The Department may refuse to issue

, reissue, or renew

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 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

t

his subsection

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 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

e 23 years prior to the date of the Department's notice of refusal to issue

or reissue

the 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 or,

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)

The Department

may revoke, cancel or suspend the license of any distributor for a violation of

the Tobacco Products Manufacturers' Escrow Enforcement Act of 2003 as provided

in Section 30 of that Act

[30 ILCS 167]

.

[35 ILCS 143/10-25(b)]

e)         Upon a determination that a distributor has

violated Section 15(e) of the Tobacco Products Manufacturers' Escrow

Enforcement Act of 2003

[30 ILCS 167]

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

Act.

[30 ILCS 167/30(a)]

f)         Upon notification by the

Attorney General, the Department may revoke a distributor's license for failure

to submit information as required by Section 25(a) or (d) of the Tobacco

Products Manufacturers' Escrow Enforcement Act of 2003

ant thereto, the Department

may revoke or suspend

the license of any distributor in the manner provided by Section 10-25 of

the

Act.

[30 ILCS 167/30(a)]

f)         Upon notification by the

Attorney General, the Department may revoke a distributor's license for failure

to submit information as required by Section 25(a) or (d) of the Tobacco

Products Manufacturers' Escrow Enforcement Act of 2003.  [30 ILCS 167/30(c-5)]

g)

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

the

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)]

h)

Beginning January 1, 2016, failure to

comply with the provisions

of Section

10-37 of the

Act

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]

i)          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

Persons

under 21 Years of Age

and Sale and Distribution of Tobacco Products Act,

as provided in Section 2(a) of that Act

[720 ILCS

675]

anuary 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

Persons

under 21 Years of Age

and Sale and Distribution of Tobacco Products Act,

as provided in Section 2(a) of that Act

[720 ILCS

675].

For the purposes of

this Section

, any violation of

Section 2(a) of the Prevention of Tobacco Use by

Persons

under 21 Years of Age

and Sale and Distribution of Tobacco Products Act 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

Persons

under 21 Years of Age

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

Persons

under 21 Years of Age

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

Persons under 21 Years of Age

and Sale and Distribution

of Tobacco Products Act, as provided in Section 2(a-5) of that Act

on 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

Persons under 21 Years of Age

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 21 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)]