(A) The rate of the simplified municipal telecommunications tax imposed under the authority of the Simplified Municipal Telecommunications Tax Act (ILCS Ch. 35, Act 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 6% of the gross charges for the telecommunications purchased at retail.
(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 subchapter.
(C) (1) 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) above shall take effect for all gross charges billed by telecommunications retailers on and after the first day of January, 2007.
(2) The Municipal Clerk is hereby directed to file a certified copy of this subchapter with the Illinois Department of Revenue on or before September 20, 2006.
(Ord. 2006-07-0046O, passed 7-11-2006)