(A)   Generally. In addition to other grounds specified in this chapter, the Liquor Commissioner, upon the complaint of the State Department of Revenue, may refuse the issuance or renewal of a retail license, or suspend or revoke such license, for any of the following violations of the Retailers’ Occupation Tax Act, as amended:
      (1)   Failure to make a tax return;
      (2)   The filing of a fraudulent return;
      (3)   Failure to pay all of or part of any tax or penalty finally determined to be due;
      (4)   Failure to keep books and records;
      (5)   Failure to secure and display a certificate or subcertificates of registration; and/or
      (6)   Willful violation of any rule or regulation of the State Department of Revenue relating to the administration and enforcement of tax liability.
   (B)   Complaint of violation; hearing. Any five residents of the village shall have the right to file a complaint with the Liquor Commissioner that a licensee has been or is violating the provisions of this chapter or the Liquor Control Act or the rules or regulations issued pursuant thereto. Such complaint shall be in writing in the form prescribed by the Liquor Commissioner and shall be signed and sworn to by the parties complaining. The complaint shall state the particular provision, rule or regulation believed to have been violated and the facts in detail upon which belief is based. If the Liquor Commissioner is satisfied that the complaint substantially charges a violation and that from the facts alleged there is reasonable cause for such belief, he or she shall set the matter for hearing and shall serve notice upon the licensee of the time and place of such hearing and of the particular charge in the complaint.
(Prior Code, § 110.024) (Ord. 93-014, passed 5-24-1993)