35 ILCS 190/1-25: Registration of providers of targeted advertising services.

(a) It is unlawful for any person to engage in business as a provider of targeted advertising services in this State on or after January 1, 2027, without a certificate of registration from the Department. A provider of targeted advertising services shall register with the Department. Application for a certificate of registration shall be made to the Department, by electronic means, in the form and manner prescribed by the Department and shall contain any reasonable information the Department may require. The application shall contain an acceptance of responsibility signed by the person or persons who will be responsible for filing returns and payment of the tax due under this Act. Upon receipt of the application for a certificate of registration in proper form and manner, the Department shall issue the applicant a certificate of registration.

(b) Certificates of registration issued by the Department under this Act shall be valid for a period not to exceed one year after issuance unless sooner revoked, canceled, or suspended as provided in this Act. A certificate of registration shall automatically be renewed, subject to revocation as provided by this Act, for an additional one year from the date of its expiration unless otherwise notified by the Department as provided in this Section.

(c) The Department may refuse to issue, reissue, or renew a certificate of registration to any applicant for the reasons set forth in Section 2505-380 of the Department of Revenue Law of the Civil Administrative Code of Illinois. No certificate of registration shall be issued to any person who is in default to the State of Illinois for moneys due under this Act or any other tax Act administered by the Department.

(d) Any person aggrieved by any decision of the Department under this Section may, within 30 days after notice of such decision, protest and request a hearing, whereupon the Department shall give notice to such person of the time and place fixed for such hearing and shall hold a hearing in conformity with the provisions of this Act and then issue its final administrative decision in the matter to such person. In the absence of such a protest within 30 days, the Department's decision shall become final without any further determination being made or notice given. The term "administrative decision" is as defined in Section 3-101 of the Code of Civil Procedure.