(a) 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.
(b) Unless otherwise approved by the village manager, the infrastructure maintenance fee shall be remitted by the telecommunications retailer to the village not later than the last day of the month following the month in which a bill is issued to the customer; provided, however, that 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.
(c) Interest at a rate of 9% of the total amount of the village infrastructure maintenance fee due to the village shall be assessed upon the telecommunications retailer if the fee is not paid by the last day of the month following the month in which a bill is issued to the customer.
(Ord. No. 2000-34-3016)
(d) Remittance of the municipal infrastructure fee to the village shall be accompanied by a return, in a form to be prescribed by the village manager, which shall contain such information and certification of the telecommunications retailer as the village manager may reasonably require.
(e) Any infrastructure maintenance fee required to be collected pursuant to this article and any such infrastructure maintenance fee collected by such telecommunications retailer shall constitute a debt owed by the telecommunications retailer to the village. The charge imposed under subsection 35A-29(a) by the telecommunications retailer pursuant to this article 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.
(f) (1) If it shall appear that an amount of infrastructure maintenance fee has been paid that was not due under the provisions of this article, whether as a result of a mistake of fact or an error of law, then such amount shall not be repaid by the village, but instead shall be credited against any infrastructure maintenance fee due, or to become due, under this article, from the telecommunications retailer who made the erroneous payment; provided, however, the village manager may request, and telecommunications retailer shall provide, written substantiation for such credit.
(2) 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.
(g) Amounts paid under this article by telecommunications retailers shall not be included in the tax base under any of the following acts as described immediately below:
(1) Gross charges for purposes of the Telecommunications Excise Tax Act;
(2) Gross receipts for purposes of the municipal utility tax as prescribed in § 8-11-2 of the Illinois Municipal Code;
(3) Gross charges for purposes of the municipal telecommunications tax as prescribed in § 8-11-17 of the Illinois Municipal Code; and
(4) Gross revenue for purposes of the tax on annual gross revenue of public utilities prescribed in § 2-202 of the Public Utilities Act.
(h) Subject to the applicable provisions of § 35A-39 of this code, the village shall have the right, in its discretion, to audit the books and records of all telecommunications retailers subject to this article to determine whether the telecommunications retailer has properly accounted to the village for the village infrastructure maintenance fee.
(Ord. No. 2000-34-3016)
(i) The village manager, or his or her designee, may promulgate such further or additional regulations concerning the administration and enforcement of this article, consistent with its provisions, as may be required from time to time and shall notify all telecommunications retailers that are registered pursuant to § 35A-27 of this article of such regulations.
(Ord. No. 97-16-2039)