§ 117.40 VIOLATION OF RETAILERS’ OCCUPATION TAX ACT.

   In addition to other grounds specified in this chapter, the Local Liquor Control Commissioner may refuse the issuance or renewal of a retail license, or suspend or revoke such license, for any of the following violations of 35 ILCS 120, the “Retailers' Occupation Tax Act,” as amended:

   (A)   Failure to make a tax return;

   (B)   The filing of a fraudulent return;

   (C)   Failure to pay all or part of any tax or penalty finally determined to be due;

   (D)   Failure to keep books and records;

   (E)   Failure to secure and display a certificate or sub-certificates of registration;

   (F)   Willful violation of any rule or regulation of the Department of Revenue relating to the administration and enforcement of tax liability.

(1997 Code, § 35.06) (Ord. 78-10, passed 5-25-1978; Am. Ord. CO-97-07, passed 10-9-1997)