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, P.A. 92-0526, at a rate set forth in Chapter 2, Village Government, Article X, Tax, Fee, Fine and Penalty Schedules, Section 2.1001, Tax Schedule.
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 Article.
(Ord. 489, passed 8-20-2002; Am. Ord. 852, passed 10-20-2020)