A.   It shall be the duty of each licensee to fully comply with the provisions of this section and all aspects of all applicable tax laws, including, but not limited to, the retailers' occupation tax act 1 . It shall be the duty of each licensee to submit to the local liquor control commissioner evidence of such compliance, along with such authorizations as the local liquor control commissioner may be required to independently investigate and determine that the licensee is in compliance. Such evidence of compliance shall include copies of all returns submitted by the licensee evidencing tax compliance. In addition to other grounds specified in this chapter, the local liquor control commissioner may refuse the issuance or renewal of a retailer's license or suspend or revoke such license for any of the following violations of the retailers' occupation tax act:
      1.   Failure to make a tax return.
      2.   The filing of a fraudulent return.
      3.   Failure to pay all or any part of any tax or penalty finally determined to be due.
      4.   Failure to keep books or records.
      5.   Failure to secure and display a certificate or subcertificates of registration.
      6.   Wilful violation of any rule or regulation relating to the administration enforcement of tax liability.
   B.   It shall be the duty of each licensee to maintain in good working order a cash register for the purpose of maintaining a record of all sales at the premises. Further, it is specifically required that each transaction be recorded or registered by use of said register. Such recording or registration of each transaction shall be performed contemporaneously with the transaction and shall not be delayed or deferred. (Ord. 16-O-12, 3-1-2016)



1. 35 ILCS 120/1 et seq. See title 3, chapter 3 of this code.