§ 115.01 IMPOSED.
   A simplified municipal telecommunications tax is imposed upon the act or privilege of originating in the municipality or receiving in the municipality intrastate or interstate telecommunications by a person under the provisions of the Simplified Municipal Telecommunications Tax Act (ILCS Ch. 35, Act 636, §§ 5-1 et seq.), as it currently exists or as it may be amended in the future, at a rate of 5% of the gross charges for the telecommunications purchased at retail from a retailer.
(Ord. 11-3342, passed 12-5-2011)