Commencing on 2-1-2003, the tax imposed under this subchapter on telecommunication retailers shall be returned with appropriate forms and information as required by the Department pursuant to the state’s Simplified Municipal Telecommunications Tax Act (Pub. Act No. 92-526, § 5-50), being 35 ILCS 5/1 et seq. and any accompanying rules and regulations created by the Department to implement this Act.
(Prior Code, § 36-2-5)