(A)   A simplified municipal telecommunications tax is hereby imposed upon the act or privilege of originating in the municipality or receiving 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, P.A. No. 92-0526, being 35 ILCS 636, at a rate of 5% 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 of Illinois.  The Illinois Department of Revenue shall have full power to administer and enforce the provisions of this section.
   (C)   This section shall be in full force and effect from and after its passage and approval and publication in pamphlet form as required by law, provided, however, that division (A) of this section shall take effect for all gross charges billed by telecommunications retailers on and after July 1, 2004.
(Ord. 04-04, passed 3-1-2004)