(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 Clerk, 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 Clerk, which shall contain such information as the City Clerk may reasonably require.
(D) Any infrastructure maintenance fee required to be collected pursuant to this chapter and any such infrastructure maintenance fee collected by such telecommunications retailer shall constitute a debt owed by the telecommunications retailer to the city. The charge imposed under § 102.04(A) by the telecommunications retailer pursuant to this chapter 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) If it shall appear that an amount of infra-structure maintenance fee has been paid that was not due under the provisions of this chapter, whether as a result of a mistake of fact or an error of law, then such amount shall be credited against any infrastructure maintenance fee due, or to become due, under this chapter, from the telecommunications retailer who made the erroneous payment; provided, however, that the City Clerk may request, and the 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 chapter 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 municipal utility tax as prescribed in the Illinois Municipal Code, ILCS Ch. 65, Act 5, § 8-11-2;
(3) “Gross charges,” for purposes of the municipal telecommunications tax as prescribed in the Illinois Municipal Code, ILCS Ch. 65, Act 5, § 8-11-17;
(4) “Gross revenue,” for purposes of the tax on annual gross revenue of public utilities prescribed in the Public Utilities Act, ILCS Ch. 220, Act 5, § 2-202.
(G) The city shall have the right, in its discretion, to audit the books and records of all telecommunications retailers subject to this chapter to determine whether the telecommunications retailer has properly accounted to the city for the city infrastructure maintenance fee. Any underpayment of the amount of the city infrastructure maintenance fee due to the city by the telecommunications retailer shall be paid to the city plus 5% of the total amount of the underpayment determined in an audit, plus any costs incurred by the city 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 city within 21 days after the date of issuance of an invoice for same.
(H) The City Clerk, or his or her designee, may promulgate such further or additional regulations concerning the administration and enforcement of this chapter, consistent with its provisions, as may be required from time to time and shall notify all telecommunications retailers that are registered pursuant to § 102.02 of this chapter of such regulations.
(Ord. O-29-97, passed 10-21-97) Penalty, see § 10.99