§ 110.42 VIOLATION OF TAX ACTS; REFUSAL, REVOCATION, OR SUSPENSION OF LICENSE.
   (A)    In addition to other ground specified in this chapter, the Local Liquor Control Commissioner, on a complaint of the Illinois Department of Revenue, shall refuse the issuance or renewal of a license, or suspend or revoke the license, of any person, for any of the following violations of any tax act administered by the Illinois Department of Revenue:
      (1)   Failure to make a tax return.
      (2)   The filing of a fraudulent return.
      (3)   Failure to pay all 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 sub-certificate of registration, if required.
      (6)   Willful violation of any rule or regulation of the Illinois Department of Revenue relating to the administration and enforcement of tax liability.
   (B)   Upon receiving notice from the Illinois Department of Revenue that a violation of any of items (1) through (6) of subsection (A) above have been corrected or otherwise resolved to the satisfaction of the Illinois Department of Revenue, the Local Liquor Control Commissioner may vacate an order of revocation.
(Ord. 05-2509, passed 2-22-05) Penalty, see § 110.99