(A) Whereas, the Simplified Municipal Telecommunications Tax Act created a simplified municipal telecommunications tax and repealed the municipal tax on transmitting messages under 65 ILCS 5/8-11-2, the municipal telecommunications tax under 65 ILCS 5/8-11-17, the optional infrastructure maintenance fee under 35 ILCS 635/15, and the municipal infrastructure maintenance fee under 35 ILCS 635/20 effective January 1, 2003; and
(B) Whereas, the Illinois Department of Revenue was required under 35 ILCS 636/5-25 and 5-30 of the Simplified Municipal Telecommunications Tax Act to publish a list and calculate a rate for the imposition of a simplified municipal telecommunications tax for each municipality that had in place one or more of the following: a municipal tax on transmitting messages under 65 ILCS 5/8-11-2, a municipal telecommunications tax under 65 ILCS 5/8-11-17, or a municipal infrastructure maintenance fee under 35 ILCS 635/20 as of July 1, 2002; and
(C) Whereas, the list published by the Illinois Department of Revenue listed the City of Mt. Vernon and calculated a rate for the simplified municipal telecommunications tax of 1 % to be collected on gross charges by telecommunications retailers beginning January 1, 2003;
(D) NOW, THEREFORE, BE IT ORDAINED by the City Council of the City of Mt. Vernon, Illinois that:
(1) The rate of the simplified municipal telecommunications tax imposed under the authority of the Simplified Municipal Telecommunications Tax Act (35 ILCS 636/5-1 et seq.) upon the act or privilege of originating in the municipality or receiving in the municipality intrastate or interstate telecommunications by a person is hereby changed to 2% of the gross charges for such telecommunications purchased at retail.
(2) 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 Ordinance.
(3) This Ordinance 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 Section 1 of this Ordinance shall take effect for all gross charges billed by telecommunications retailers on and after the first day of January 2009. The City Clerk is hereby directed to file a certified copy of this Ordinance with the Illinois Department of Revenue on or before September 20, 2008.
(3) All ordinances and resolutions, or parts thereof, in conflict with the provisions of this Ordinance are, to the extent of the conflict, expressly repealed.
(Prior Code, Art. 26)