§ 4-98. Effect of sales and occupation tax violations.

In addition to other grounds specified in this article, 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 the Retailers' Occupation Tax Act, 35 ILCS 120/1 et seq.:

(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 subcertificates of registration;

(6)

Willful violation of any rule or regulation of the department relating to the administration and enforcement of tax liability.

(Ord. of 8-14-1984, § 1-33)