(A) A telecommunications retailer shall charge to and collect from each customer an additional charge in an amount equal to the village simplified municipal telecommunications tax attributable to that customer’s service address.
(B) Unless otherwise approved by the village the simplified municipal telecommunications tax shall be remitted by the telecommunications retailer to the village not later than the last day of the month subsequent to the month in which a bill is issued to the customer; provided, however, that the telecommunications retailer may retain an amount not to exceed 2% of the village simplified municipal telecommunications tax collected by it to reimburse itself for expenses incurred in accounting for and remitting the fee.
(C) Remittance of the municipal infrastructure fee to the village shall be accompanied by a return, in a form to be prescribed by the village, which shall contain such information as the village may reasonably require.
(D) Any simplified municipal telecommunications tax required to be collected pursuant to this subchapter and any such simplified municipal telecommunications tax collected by such telecommunications retailer shall constitute a debt owed by the telecommunications retailer to the village. The charge imposed under division (A) above by the telecommunications retailer pursuant to this subchapter shall constitute a debt of the purchaser to the telecommunications retailer who provides such services until paid and, if unpaid, is recoverable at law in the same manner as the original charge for such services.
(E) (1) If it shall appear that an amount of simplified municipal telecommunications tax has been paid that was not due under the provisions of this subchapter, whether as a result of a mistake of fact or an error of law, then such amount shall be credited against any simplified municipal telecommunications tax due, or to become due, under this subchapter, from the telecommunications retailer who made the erroneous payment; provided, however, the village may request, and telecommunications retailer shall provide, written substantiation for such credit.
(2) However, no claim for such credit may be made more than three years after the date of the erroneous payment unless:
(a) The credit is used only to offset a claim of underpayment made by the village within the applicable statutory period of limitations; and
(b) The credit derives from an overpayment made by the same telecommunications retailer during the applicable statutory period of limitations.
(F) Amounts paid under this subchapter by telecommunications retailers shall not be included in the tax base under any of the following acts as described immediately below:
(1) Gross charges for purposes of the Telecommunications Excise Tax Act;
(2) Gross receipts for purposes of the municipal utility tax as prescribed in 65 ILCS 5/8-11-2;
(3) Gross charges for purposes of the municipal telecommunications tax as prescribed in 65 ILCS 5/8-11-17; and
(4) Gross revenue for purposes of the tax on annual gross revenue of public utilities in § 2-202 of the Public Utilities Act.
(G) The village shall have the right, in its discretion, to audit the books and records of all telecommunications retailers subject to this subchapter to determine whether the telecommunications retailer has properly accounted to the village for the village simplified municipal telecommunications tax. Any underpayment of the amount of the village simplified municipal telecommunications tax due to the village by the telecommunications retailer shall be paid to the village plus 5% of the total amount of the underpayment determined in an audit, plus any costs incurred by the village in conducting the audit, in an amount not to exceed 5% of the total amount of the underpayment determined in an audit. Said sum shall be paid to the village within 21 days after the date of issuance of an invoice for same.
(H) The village, or its designee, may promulgate such further or additional regulations concerning the administration and enforcement of this subchapter consistent with its provisions, as may be required from time to time and shall notify all telecommunications retailers that are registered pursuant to § 36.051 of such regulations.
(1999 Code, § 36-2-4) (Ord. 98-103, passed 3-10-1998)