3-2-24: VIOLATION OF TAX LAWS:
In addition to other grounds specified in this chapter, the 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 any State of Illinois Tax Statutes, or of any Municipal tax ordinance:
   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 subcertificate or registration;
   F.   Wilful violation of any rule or regulation relating to the administration and enforcement of tax liability. (Ord. 2297, 6-19-2006)