(A) Alcohol license to sell alcohol conditioned upon payment and remittance of tax. As a condition for holding a license to sell liquor, a licensee must comply with this subchapter and collect and remit the tax imposed in the manner prescribed. Failure to comply will subject the license to suspension of alcohol selling privileges as provided in the Liquor Control Act of 1934, 235 ILCS 5/1-1 et seq.
(B) Action for delinquent tax. At any time within three years after any tax or any amount of tax required to be collected becomes due and payable and at any time within three years after the delinquency of any tax or any amount of tax required to be collected, the City Clerk may bring an action in a court of competent jurisdiction in the name of the city to collect the amount delinquent together with penalty, interest, court fees, filing fees and other legal fees incident thereto.
(C) Duty of successors or assignees of licensee to withhold tax from purchase price. If any licensee liable for any amount under this ordinance sells out his or her business or quits the business, his or her successors or assigns shall withhold sufficiently form the purchase price to cover such amount until the former owner produces a receipt issued by the City Clerk reflecting payment in full of the amount due or a certificate stating that no amount is due.
(D) Liability for failure to withhold. If the purchaser of a business fails to withhold purchase price as required, he or she shall be personally liable for the payment of the amount required to be withheld by him or her to the extent of the purchase price.
(Ord. 08-O-1926, passed 7-2-2008)