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(A) A tax is hereby imposed upon:
(1) The act or privilege of originating in the City or receiving in the City intrastate telecommunications by a person at a rate of seven percent of the gross charge for such telecommunications purchased at retail; and
(2) The act or privilege of originating in the City or receiving in the City interstate telecommunications by a person at a rate of seven percent of the gross charge for such telecommunications purchased at retail.
(B) To prevent actual multi-state or multi-municipal taxation of the act or privilege that is subject to taxation under subsection (A)(1) or (A)(2) of this section, any taxpayer, upon proof that the taxpayer has paid a tax in another municipality or state on the same event, shall be allowed a credit against the tax authorized by subsection (A)(1) or (A)(2) to the extent of the amount of such tax properly due and paid in such other state or municipality which was not previously allowed as a credit against any other state or local tax in this state.
(C) The tax imposed by this chapter is not imposed on any act or privilege to the extent that such act or privilege may not, under the Constitution or Statutes of the United States, be made the subject of taxation by the City.
(Added Coun. J. 6-19-02, p. 87159, § 6; Amend Coun. J. 11-14-18, p. 90376, Art. VI, § 2)
(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)
(A) Every retailer maintaining a place of business in this state and every retailer authorized by the comptroller to collect the tax imposed by this chapter shall file returns and remit all applicable taxes as provided in this section. The returns shall be filed on forms prescribed by the comptroller, containing such information as the comptroller may reasonably require.
(Added Coun. J. 6-19-02, p. 87159, § 6; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)
Every retailer maintaining a place of business in this state shall register with the department within 30 days after the date of becoming such a retailer; provided, however, that any retailer registered with the department pursuant to Chapter 3-70 of this Code as of the effective date of this chapter will be deemed to be already registered for the purpose of this chapter.
(Added Coun. J. 6-19-02, p. 87159, § 6; Amend Coun. J. 3-31-04, p. 20916, § 3.21)
(A) If a retailer fails to collect the tax imposed by this chapter from a taxpayer, as required by Section 3-73-040, then the taxpayer shall pay the tax directly to the department and file returns directly with the department.
(Added Coun. J. 6-19-02, p. 87159, § 6)
(A) If a person who originates or receives telecommunications in the city claims to be a reseller of telecommunications, that person shall apply to the department for a resale number. The applicant shall state facts showing why it is not liable for the tax imposed by this chapter on any purchases of telecommunications and shall furnish such additional information as the department may reasonably require.
(B) Upon approval of the application, the department shall assign a resale number to the applicant and shall certify the number to the applicant.
(C) The department may cancel the resale number of any person if the number: (1) was obtained through misrepresentation, (2) is used to originate or receive telecommunications tax-free when such telecommunications are not for resale, or (3) is no longer necessary because the person has discontinued making resales.
(D) The act or privilege of originating or receiving telecommunications in the city shall not be made tax- free on the ground of being a sale for resale unless the person has an active resale number issued by the department and furnishes that number to the retailer in connection with certifying to the retailer that a sale is nontaxable as a sale for resale.
(E) Any person who has a valid and current resale number pursuant to Chapter 3-70 of this Code as of the effective date of this chapter will be deemed to have a valid and current resale number for the purpose of this chapter.
(Added Coun. J. 6-19-02, p. 87159, § 6)
Every retailer maintaining a place of business in this state, every retailer authorized by the comptroller to collect the tax imposed by this chapter and every taxpayer required by Section 3-73-070 to pay the tax directly to the department shall keep accurate books and records of its business or activity, including original source documents and books of entry denoting the transactions that gave rise, or may have given rise, to any tax liability or exemption. All such books and records shall be kept in the English language and, at all times during business hours of the day, shall be subject to and available for inspection by the department.
(Added Coun. J. 6-19-02, p. 87159, § 6; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)
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