(A) (1) Any retailer maintaining a place of business in this state and making or effectuating a sale at retail shall collect the tax imposed by this chapter from the taxpayer and remit it to the department as provided by Section 3-73-050 of this chapter.
(2) Any tax required to be collected pursuant to this chapter and any tax collected by the retailer shall constitute a debt owed by the retailer to the city.
(3) The retailer shall collect the tax from the taxpayer by adding the tax to the gross charge for the act or privilege of originating or receiving telecommunications when sold for use in the manner prescribed by this chapter.
(4) The tax imposed by this chapter shall constitute a debt of the taxpayer to the retailer providing taxable services until paid and, if unpaid, is recoverable at law in the same manner as the original charge for taxable services.
(B) The comptroller shall, upon application, authorize the collection of this tax by any retailer not maintaining a place of business in this state who, to the satisfaction of the comptroller, furnishes adequate security to ensure collection and payment of the tax. Such retailer shall be issued, without charge, a permit to collect the tax imposed by this chapter. When so authorized, it shall be the duty of the retailer to collect the tax upon all of the gross charges for telecommunications originated in the city in the same manner, and subject to the same requirements, as a retailer maintaining a place of business in this state.
(C) The tax authorized by this chapter shall, when collected, be stated as a distinct item separate and apart from the gross charge for telecommunications.
(D) Retailers may retain 1.0 percent of the tax they collect to reimburse them for expenses incurred in connection with collecting and remitting the tax, less any charge allowed by the Illinois Commerce Commission that permits them to recover such expenses. This commission shall not be allowed for taxes not timely remitted to the department.
(Added Coun. J. 6-19-02, p. 87159, § 6; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)