3-12-16: 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 liquor dealer's license or suspend or revoke such license for any of the following violations of the Retailers' Occupation Tax Act, approved June 28, 1933, 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 subcertificates of registration.
   (F)   Wilful violation of any rule or regulation of the State Department of Revenue relating to the administration and enforcement of tax liability. (Ord. 99-O-26, 10-25-1999)