Liquor Taxbonds are required by The Department Of Revenue State Of Illinois to comply with the state, city, county, or federal government licensing requirements. The obligee is the government entity requiring you to get the bond. There are a variety of types of surety bonds, each with its own requirements and uses. Each entity has their own Liquor Tax Bond Form, so you will need a different Liquor Tax bond for each state you will be transacting business in.