3-73-070 Obligation of taxpayers to pay tax and file returns.

   (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.

   (B)   All tax returns shall be filed with the department on an annual basis on or before August 15 of each year in accordance with Sections 3-4-186 and 3-4-189 of this Code.

   (C)   All tax payments shall be made in accordance with either Section 3-4-187 (payment of actual tax liabilities) or Section 3-4-188 (payment of estimated taxes).

   (D)   The provisions of Sections 3-4-186, 3-4-187, 3-4-188 and 3-4-189 shall control over any contrary provisions in this chapter regarding the subjects covered by those sections.

(Added Coun. J. 6-19-02, p. 87159, § 6)

3-73-080 Resale numbers.

   (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)

3-73-090 Maintaining books and records.

   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)

3-73-100 Application of uniform revenue procedures ordinance.

   Whenever not inconsistent with the provisions of this chapter or whenever this chapter is silent, the provisions of the Uniform Revenue Procedures Ordinance (Chapter 3-4 of this Code) shall apply to and supplement this chapter.

(Added Coun. J. 6-19-02, p. 87159, § 6)

3-73-110 Application of The Illinois Mobile Telecommunications Conformity Act.

   The provisions of Sections 1 through 85 of the Illinois Mobile Telecommunications Sourcing Conformity Act, 35 ILCS 638/1, et seq., as amended, shall apply to and supplement this chapter.

(Added Coun. J. 6-19-02, p. 87159, § 6; Amend Coun. J. 12-8-04, p. 38063, § 1)