(A) A simplified municipal telecommunications tax is hereby 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 (35 ILCS 636/5-1 et seq.) at a rate of 6% of the gross charges for such telecommunications purchased at retail from a retailer.
(B) The tax hereby imposed shall be collected and enforced by the Department of Revenue of the state. The state’s Department of Revenue shall have full power to administer and enforce the provisions of this subchapter.
(Ord. 2004-10, passed 10-19-2004) Penalty, see § 33.99