(A) Fee Imposed: A service provider fee is hereby imposed on any holder providing cable service or video service in the village.
(B) Amount Of Fee: The amount of the service provider fee imposed hereby shall be as established in Title 1, Chapter 20, “Fees, Fines, Insurance, Guarantees, and Regulatory Measures”.
(C) Notice To The Village: Unless the holder has earlier sent notice to the village pursuant to 220 Illinois Compiled Statutes 5/21-801(a), the holder shall notify the village at least ten (10) days prior to the date on which the holder begins to offer cable service or video service in the village.
(D) Holder's Liability: The holder shall be liable for and pay the service provider fee to the village. The holder's liability for the fee shall commence on the first day of the calendar month following thirty (30) days after receipt of the ordinance adopting this chapter by the holder. The ordinance adopting this chapter shall be sent by mail, postage prepaid, to the address listed on the holder's application notice sent pursuant to 220 Illinois Compiled Statutes 5/21-401(b)(6) to the village. Together with this ordinance the village shall send the holder instructions for remitting the payment and statement required hereby.
(E) Payment Date: The payment of the service provider fee shall be due on a quarterly basis, forty five (45) days after the close of the calendar quarter. If mailed, the fee is considered paid on the date it is postmarked. Each payment shall include a statement explaining the basis for the calculation of the fee.
(F) Exemption: The fee hereby imposed does not apply to cable service or video service providers that have an existing franchise agreement with the village, under chapter 5 of this title and 65 Illinois Compiled Statutes 5/11-42-11, in which a fee is paid.
(G) Credit For Other Payments: An incumbent cable operator that elects to terminate an existing agreement pursuant to 220 Illinois Compiled Statutes 5/21-301(c) with credit for prepaid franchise fees under that agreement may deduct the amount of such credit from the fees that operator owes under subsection (B) of this section.
(H) Applicable Principles: All determinations and calculations under this chapter shall be made pursuant to generally accepted accounting principles.
(I) No Impact On Other Taxes Due From Holder: Nothing contained in this chapter shall be construed to exempt a holder from any tax that is or may later be imposed by the village, including any tax that is or may later be required to be paid by or through the holder with respect to cable service or video service. A state issued authorization shall not affect any requirement of the holder with respect to payment of the village's simplified municipal telecommunications tax or any other tax as it applies to any telecommunications service provided by the holder. A state issued authorization shall not affect any requirement of the holder with respect to payment of the local unit of government's 9-1-1 or E9-1-1 fees, taxes or charges.
(J) Audits Of Cable/Video Service Provider:
1. Audit Requirement: The holder shall comply with the same requirements the village imposes under section 11-5-20 of this title on other cable service or video service providers in its jurisdiction to audit the holder's books and records and to recompute any amounts determined to be payable under the requirements of this section. If all local franchises between the village and cable operators terminate, the audit requirements shall be those applicable under the local government taxpayers' bill of rights act, 50 Illinois Compiled Statutes 45/1 et seq. No acceptance of amounts remitted should be construed as an accord that the amounts are correct.
2. Additional Payments: Any additional amount due after an audit shall be paid within thirty (30) days after the municipality's submission of an invoice for the sum.
(K) Late Fees/Payments: All fees due and payments which are past due shall be governed by the local government taxpayers' bill of rights act, 50 Illinois Compiled Statutes 45/1. (Ord. 2007-4149, 11-5-2007; amd. Ord. 2007-4152, 11-19-2007; Ord. 2021-4921, 9-20-2021)