Current through Register Vol. 48, No. 38, September 20, 2024
a) An
application for a Certificate of Registration shall be filed with the
Department by every person subject to the Public Utilities Revenue Tax Act. The
application to register must be made on a form prescribed and furnished by the
Department on the Department's website. Applications to register may be
submitted electronically on the Department's website at MyTax.Illinois.gov.
1) Each application shall be signed and
verified and shall state:
A) the name and
social security number of the applicant;
B) the address of the retailer's principal
place of business;
C) the address
of the place of business from which the taxpayer engages in the business of
distributing electricity in this State and the addresses of all other places of
business, if any (enumerating such addresses, if any, in a separate list
attached to and made a part of the application) from which the retailer engages
in the business of distributing electricity in this State;
D) the name and address of the person or
persons who will be responsible for filing returns and payment of taxes due
under the Act;
E) in the case of a
publicly traded corporation, the name and title of the Chief Financial Officer,
Chief Operating Officer, and any other officer or employee with responsibility
for preparing tax returns under the Act; and, in the case of all other
corporations, the name, title, and social security number of each corporate
officer; and
F) in the case of a
limited liability company, the name, social security number, and FEIN of each
manager and member.
2)
Upon completion of the form described in subsection (a)(1), the Department
shall issue to the applicant a certificate of registration that shall permit
the person to whom it is issued to engage in business as a distributor of
electricity in this State. If an applicant engages in the business of
distributing electricity at another location in this State, the Department
shall furnish the applicant with a sub-certificate of registration for that
place of business, and the applicant shall display the appropriate
sub-certificate of registration at that place of business. The sub-certificate
of registration shall bear the same registration number as that appearing upon
the certificate of registration to which the sub-certificate relates.
3) A certificate of registration will be
valid until it has been revoked by the Department or the taxpayer files a final
return.
4)
The Department
may refuse to issue, reissue, or renew a certificate of registration, permit,
or license authorized to be issued by the Department if a person who is named
as the owner, a partner, a corporate officer, or, in the case of a limited
liability company, a manager or member, of the applicant on the application for
the certificate of registration, permit, or license is or has been named as the
owner, a partner, a corporate officer, or, in the case of a limited liability
company, a manager or member, on the application for the certificate of
registration of a person that is in default for moneys due under the tax or fee
Act upon which the certificate of registration, permit, or license is required
or any other tax or fee Act administered by the Department. For purposes of
this Section only, in determining whether a person is in default for moneys
due, the Department shall include only amounts established as a final liability
within the 23 years prior to the date of the Department's notice of refusal to
issue or reissue the certificate of registration, permit, or license.
[20 ILCS
2505/2505-380(b)]
5) When a taxpayer to whom a certificate of
registration is issued under the Act is in default to the State of Illinois for
delinquent returns or for moneys due under the Act or any other State tax or
fee Act or municipal or county ordinance administered or enforced by the
Department, the Department shall, not less than 60 days before the expiration
of the certificate of registration, give notice to the taxpayer to whom the
certificate was issued, of the following:
A)
the account period of the delinquent returns;
B) the amount of tax, penalty, and interest
due and owing from the taxpayer; and
C) that the certificate of registration shall
not be automatically renewed upon its expiration date unless the taxpayer, on
or before the date of expiration, has filed and paid the delinquent returns or
paid the defaulted amount in full.
6) The Department may approve renewal of a
certificate by a taxpayer who is in default if, at the time of renewal, the
taxpayer files all delinquent returns and pays the tax reflected on those
returns, and the Department approves a payment plan for the taxpayer to satisfy
all outstanding balances owing on returns that have been filed by the
taxpayer.
b) If any
Certificate or Sub-Certificate is destroyed or defaced as a result of natural
wear and tear, upon certification of this fact on a proper form to the
Department, a duplicate copy or copies thereof will be issued to the
taxpayer.
c) Certificates of
Registration are non-transferable and must be returned to the Department when
the taxpayer's place of business is sold or discontinued. Where the taxpayer's
place of business is moved to another location, the Certificate must be removed
and returned to the Department and the Department advised of such change in
location.
d) Any person aggrieved
by any decision of the Department under this Section may, within 20 days after
notice of the decision, protest and request a hearing pursuant to procedures
outlined in 86 Ill. Adm. Code 200. After receipt of the request for a hearing,
the Department shall give notice to the person of the time and place fixed for
the hearing, shall hold a hearing, and shall issue its final administrative
decision in the matter to the person. In the absence of a protest within 20
days, the Department's decision shall become final without any further
determination being made or notice given.
