(A) A telecommunications retailer shall charge to and collect from each customer an additional charge in an amount equal to the city infrastructure maintenance fee attributable to that customer’s service address.
(B) Unless otherwise approved by the City Administrator, the infrastructure maintenance fee shall be remitted by the telecommunications retailer to the city 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 city infrastructure maintenance fee 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 city shall be accompanied by a return, in a form to be prescribed by the City Administrator, which shall contain such information as the City Administrator may reasonably require.
(D) Any infrastructure maintenance fee required to be collected pursuant to this subchapter and any infrastructure maintenance fee collected by a telecommunications retailer shall constitute a debt owed by the telecommunications retailer to the city. The charge imposed under division (A) of this section 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 the services.
(E) If it shall appear that an amount of infrastructure maintenance fee 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 the amount shall be credited against any infrastructure maintenance fee due, or to became due, under this subchapter, from the telecommunications retailer who made the erroneous payment; provided, however, the City Administrator may request, and telecommunications retailer shall provide, written substantiation for such credit. However, no claim for such credit may be made more than three years after the date of the erroneous payment unless:
(1) The credit is used only to offset a claim of underpayment made by the city within the applicable statutory period of limitations; and
(2) 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, ILCS Ch. 35, Act 630 §§ 1 et seq.;
(2) “Gross receipts” for purposes of the municipality utility tax as prescribed in ILCS Ch. 65, Act 5, § 8-11-2, the Illinois Municipal Code;
(3) “Gross charges” for purposes of the municipal telecommunications tax as prescribed in ILCS Ch. 65, Act 5, § 8-11-17, the Illinois Municipal Code; and
(4) “Gross revenue” for purposes of the tax on annual gross revenue of public utilities prescribed in ILCS Ch. 220, Act 5, § 2-202, the Public Utilities Act.
(2000 Code, § 5.58.060)