(A) For the purpose of this section, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
GROSS CHARGES.
(a) The amount paid to a telecommunications retailer for the act or privilege of originating or receiving telecommunications within the village and for all services rendered in connection therewith, valued in money whether paid in money or otherwise, including cash, credits, services and property of every kind or nature, and shall be determined without any deduction on account of the cost of such telecommunications, the cost of the materials used, labor or service costs or any other expense whatsoever. In case credit is extended, the amount thereof shall be included only as and when paid.
GROSS CHARGES for private line service shall include charges imposed at each channel point within the village, charges for the channel mileage between each channel point within the village and charges for that portion of the interstate inter-office channel provided within the village.
(b) However,
GROSS CHARGES shall not include:
1. Any amounts added to a purchaser’s bill because of a charge made under:
a. The fee imposed by this section;
b. Additional charges added to a purchaser’s bill under ILCS Chapter 220, Act 5, §§ 9-221 or 9-222, the Public Utilities Act;
c. Amounts collected under ILCS Chapter 65, Act 5;
d. The tax imposed by the Telecommunications Excise Tax Act, ILCS Chapter 35, Act 630, §§ 1 et seq.;
e. 911 surcharges; or
f. The tax imposed by § 4251 of the Internal Revenue Code.
2. Charges for a sent collect telecommunication received outside the village;
3. Charges for leased time on equipment or charges for the storage of data or information or subsequent retrieval or the processing of data or information intended to change its form or content; (The equipment includes, but is not limited to the use of calculators, computers, data processing equipment, tabulating equipment or accounting equipment and also includes the usage of computers under a time-sharing agreement.)
4. Charges for customer equipment, including such equipment that is leased or rented by the customer from any source, wherein the charges are dis-aggregated and separately identified from other charges;
5. Charges to business enterprises certified under ILCS Chapter 220, Act 5, § 9-222.1, the Public Utilities Act to the extent of the exemption and during the period of time specified by the village;
6. Charges for telecommunications and all services and equipment provided in connection therewith between a parent corporation and its wholly owned subsidiaries or between wholly owned subsidiaries, and only to the extent that the charges between the parent corporation and wholly owned subsidiaries or between wholly owned subsidiaries represent expense allocation between the corporations and not the generation of profit other than a regulatory required profit for the corporation rendering the services;
7. Any portion of a debt that is related to a sale at retail for which gross charges are not otherwise deductible or excludable that has become worthless or uncollectible, as determined under applicable federal income tax standards; if the portion of the debt deemed to be had is subsequently paid, the retailer shall report and pay the tax on that portion during the reporting period in which the payment is made;
8. Charges paid by inserting coins in coin-operated telecommunications devices; or
9. Carges for telecommunications and all services and equipment provided to the village.
PUBLIC RIGHT-OF-WAY. Any municipal street, alley, water or public right-of-way dedicated or commonly used for utility purposes, including utility easements wherein the village has acquired the right and authority to locate or permit the location of utilities consistent with telecommunications facilities. PUBLIC RIGHT-OF-WAY shall not include any real or personal village property that is not specifically described in the previous sentence and shall not include village buildings and other structures or improvements, regardless of whether they are situated in the public right-of-way.
RETAILER MAINTAINING A PLACE OF BUSINESS IN THE STATE. Any retailer having or maintaining within the state, directly or by a subsidiary, an office, distribution facilities, transmission facilities, sales office, warehouse or other place of business, or any agent or other representative operating within the state under the authority of the retailer or its subsidiary, irrespective of whether the place of business or agent or other representative is located here, permanently or temporarily, or whether the retailer or subsidiary is licensed to do business in the state.
SALE OF TELECOMMUNICATIONS AT RETAIL. The transmitting, supplying or furnishing of telecommunications and all services rendered in connection therewith for a consideration, other than between a parent corporation and its wholly owned subsidiaries or between wholly owned subsidiaries, when the gross charge made by one such corporation to another such corporation is not greater than the gross charge paid to the retailer for their use or consumption and not for sale.
SERVICE ADDRESS. The location of telecommunications equipment from which telecommunications services are originated or at which telecommunications services are received. If this is not a defined location, as in the case of wireless telecommunications, paging systems, maritime systems, air-to-ground systems and the like. SERVICE ADDRESS shall mean the location of the customer’s primary use of the telecommunications equipment, as defined by the location in Illinois where bills are sent.
TELECOMMUNICATIONS.
(a) Messages or information transmitted through use of local, toll and wide area telephone service, channel services, telegraph services, teletypewriter service, computer exchange services, private line services, specialized mobile radio services or any other transmission of messages or information by electronic or similar means, between or among points by wire, cable, fiber optics, laser, microwave, radio, satellite or similar facilities. Unless the context clearly requires otherwise,
TELECOMMUNICATIONS shall also include wireless telecommunications, as hereinafter defined.
(b) TELECOMMUNICATIONS shall not include value added services in which computer processing applications are used to act on the form, content, code and protocol of the information for purposes other than transmission. TELECOMMUNICATIONS shall not include purchase of telecommunications by a telecommunications service provider for use as a component part of the service provided by him or her to the ultimate retail consumer who originates or terminates the end-to-end communications. Retailer access charges, right of access charges, charges for use of inter-company facilities, and all telecommunications resold in the subsequent provision and used as a component of, or integrated into, end-to-end telecommunications service shall not be included in gross charges as sales for resale. TELECOMMUNICATIONS shall not include the provision of cable services through a cable system, as defined in the Cable Communications Act of 1984, 47 USC 521 et seq., as now or hereafter amended, or cable or other programming services subject to an open video system fee payable to the village through an open video system, as defined in the Rules of the Federal Communications Commission, 47 CFR 76.1550 et seq., as now or hereafter amended.
TELECOMMUNICATIONS PROVIDER.
(a) Any telecommunications retailer; and
(b) Any person that is not a telecommunications retailer that installs, owns, operates or controls equipment in the public right-of-way that is used or designed to be used to transmit telecommunications in any form.
TELECOMMUNICATIONS RETAILER, RETAILER or CARRIER. Every person engaged in the business of making sales of telecommunications at retail, as defined in this section. The village may, in its discretion, upon application, authorize the collection of the fee hereby imposed by any retailer not maintaining a place of business within the state, who, to the satisfaction of the village, furnishes adequate security to ensure collection and payment of the fee. When so authorized, it shall be the duty of the retailer to pay the fee upon all of the gross charges for telecommunications in the same manner and subject to the same requirements as a retailer maintaining a place of business within the village.
WIRELESS TELECOMMUNICATIONS. Cellular mobile telephone services, personal wireless services as defined in Section 704(C) of the Telecommunications Act of 1996, P.L. 104-104, 42 USC § 332(c)(7), as now or hereafter amended, including all commercial mobile radio services and paging services.
(B) (1) Every telecommunications provider, as defined by this section, shall register with the village within 30 days after the effective date of this section or becoming a telecommunications provider, whichever is later, on a form to be provided by the village; provided, however, that any telecommunications retailer that has filed a return pursuant hereto shall be deemed to have registered in accordance with this section.
(2) Every telecommunications provider who has registered with the village pursuant hereto has an affirmative duty to submit an amended registration form or current return as required hereby, as the case may be, to the village within 30 days from the date of the occurrence of any changes in the information provided by the telecommunications provider in the registration form or most recent return on file with the village.
(C) (1) A village telecommunications infrastructure maintenance fee is hereby imposed upon all telecommunications retailers in the amount of 1% of all gross charges charged by the telecommunications retailer to service addresses within the village for telecommunications originating or received in the village.
(2) Upon the effective date of the infrastructure maintenance fee authorized in this section, the village infrastructure maintenance fee authorized hereunder shall be the only fee or compensation for the use of all public rights-of-way within the village by telecommunications retailers. Imposition of the infrastructure maintenance fee provided under this section does not, however, serve as a limitation on the levying of any taxes or imposition of any fees otherwise authorized by law.
(3) The village telecommunications infrastructure maintenance fee authorized by this section shall be collected, enforced and administered as set forth herein.
(D) (1) A telecommunications retailer shall charge to and collect from each customer an additional charge in an amount equal to the village infrastructure maintenance fee attributable to that customer’s service address.
(2) (a) Unless otherwise approved by the Village Administrator the infrastructure maintenance fee shall be remitted by the telecommunications retailer to the village not later than the last day of the month subsequent to the month in which a bill is issued to the customer.
(b) The telecommunications retailer may retain an amount not to exceed 2% of the village infrastructure maintenance fee collected by it to reimburse itself for expenses incurred in accounting for and remitting the fee.
(3) Remittance of the municipal infrastructure fee to the village shall be accompanied by a return, in a form to be prescribed by the Village Administrator, which shall contain the information as the Village Administrator may reasonably require.
(4) (a) Any infrastructure maintenance fee required to be collected pursuant to this section and any infrastructure maintenance fee collected by the telecommunications retailer shall constitute a debt owed by the telecommunications retailer to the village.
(b) The charge imposed hereunder by the telecommunications retailer pursuant to this section shall constitute a debt of the purchaser to the telecommunications retailer who provides such services until paid and, if unpaid, is recoverable at law in the same manner as the original charge for such services.
(5) If it shall appear that an amount of infrastructure maintenance fee has been paid that was not due under the provisions of this section, whether as a result of a mistake of fact or an error of law, then the amount shall be credited against any infrastructure maintenance fee due, or to become due, under this section, from the telecommunications retailer who made the erroneous payment; provided, however, the Village Administrator may request, and telecommunications retailer shall provide, written substantiation for the credit. However, no claim for such credit may be made more than three years after the date of the erroneous payment unless:
(a) The credit is used only to offset a claim of underpayment made by the village within the applicable statutory period of limitations; and
(b) The credit derives from an overpayment made by the same telecommunications retailer during the applicable statutory period of limitations.
(6) Amounts paid under this section by telecommunications retailers shall not be included in the tax base under any of the following acts as described immediately below:
(a) Gross charges for purposes of the Telecommunications Excise Tax Act, ILCS Chapter 35, Act 630, §§ 1 et seq.;
(b) Gross receipts for purposes of the municipal utility tax as prescribed in ILCS Chapter 65, Act 5;
(c) Gross charges for purposes of the municipal telecommunications tax as prescribed in ILCS Chapter 65, Act 5; and
(d) Gross revenue for purposes of the tax on annual gross revenue of public utilities prescribed in ILCS Chapter 220, Act 5, § 2-202, the Public Utilities Act.
(7) (a) The village shall have the right, in its discretion, to audit the books and records of all telecommunications retailers subject to this section to determine whether the telecommunications retailer has properly accounted to the village for the village infrastructure maintenance fee.
(b) Any underpayment of the amount of the village infrastructure maintenance fee due to the village by the telecommunications retailer shall be paid to the village, plus 5% of the total amount of the underpayment determined in an audit, plus any costs incurred by the village in conducting the audit, in an amount not to exceed 5% of the total amount of the underpayment determined in an audit.
(c) The sum shall be paid to the village within 21 days after the date of issuance of an invoice for same.
(8) The Village Administrator, or his or her designee, may promulgate further or additional regulations concerning the administration and enforcement of this section, consistent with its provisions, as may be required from time to time and shall notify all telecommunications retailers that are registered pursuant hereto.
(E) Nothing in this section shall excuse any person or entity from obligations imposed under any law, including, but not limited to:
(1) Generally applicable taxes;
(2) Standards for construction on, over, under or within, use of or repair of the public rights- of-way, including standards relating to free standing towers and other structures upon the public rights-of-way, as provided;
(3) Any liability imposed for the failure to comply with such generally applicable taxes or standards governing construction on, over, under or within, use of or repair of the public rights-of-way; and
(4) Compliance with any ordinance or provision of this code concerning uses or structures not located on, over or within the right-of-way.
(F) Any franchise, license or similar agreements between telecommunications retailers and the village entered into before the effective date of this section regarding the use of public rights-of-way shall remain valid according to and for their stated terms, except for any fees, charges or other compensation to the extent waived.
(G) Any telecommunications provider who violates, disobeys, omits, neglects or refuses to comply with any of the provisions of this section shall be subject to fine in accordance with the general penalty provisions hereof.
(H) Nothing in this section shall be construed as limiting any additional or further remedies that the village may have for enforcement of this section.
(Ord. 97-37, passed 12-15-1997) Penalty, see § 115.999