§ 118.63 APPLICABLE PRINCIPLES.

   All determinations and calculations under this subchapter shall be made pursuant to generally accepted accounting principles.

(Ord. 08-03, passed 3-10-08)

§ 118.64 NO IMPACT ON OTHER TAXES DUE FROM HOLDER.

   Nothing contained in this subchapter shall be construed to exempt a holder from any tax that is or may later be imposed by the city, including any tax that is or may later be required to be paid by or through the holder with respect to cable service or video service. A state-issued authorization shall not affect any requirement of the holder with respect to payment of the city's simplified municipal telecommunications tax or any other tax as it applies to any telephone service provided by the holder. A state-issued authorization shall not affect any requirement of the holder with respect to payment of the local unit of government's 911 or E911 fees, taxes or charges.

(Ord. 08-03, passed 3-10-08)

§ 118.65 AUDITS OF CABLE/VIDEO SERVICE PROVIDER.

   (A)   Audit requirement. The city will notify the holder of the requirements it imposes on other cable service or video service providers to submit to an audit of its books and records. The holder shall comply with the same requirements the city imposes on other cable service or video service providers in its jurisdiction to audit the holder's books and records and to recompute any amounts determined to be payable under the requirements of the city. If all local franchises between the city and cable operator terminate, the audit requirements shall be those adopted by the city pursuant to the Local Government Taxpayers' Bill of Rights Act, ILCS Ch. 50, Act, 45, §§ 1 et seq. No acceptance of amounts remitted should be construed as an accord that the amounts are correct.

   (B)   Additional payments. Any additional amount due after an audit shall be paid within 30 days after the city's submission of an invoice for the sum.

(Ord. 08-03, passed 3-10-08)

§ 118.66 LATE FEES/PAYMENTS.

   All fees due and payments which are past due shall be governed by ordinances adopted by this city pursuant to the Local Government Taxpayers' Bill of Rights Act, ILCS Ch. 50, Act 45, §§ 1 et seq.

(Ord. 08-03, passed 3-10-08)

CABLE AND VIDEO CUSTOMER PROTECTION LAW

§ 118.70 CUSTOMER SERVICE AND PRIVACY PROTECTION LAW.

   (A)   Adoption. The regulations of ILCS Ch. 220, Act 5, § 70-501 are hereby adopted by reference and made applicable to the cable or video providers offering services within the city's boundaries.

   (B)   Amendments. Any amendment to the Cable and Video Customer Protection Law that becomes effective after the effective date of this subhapter shall be incorporated into this subhapter by reference and shall be applicable to cable or video providers offering services within the municipality's boundaries. However, any amendment that makes its provisions optional for adoption by municipalities shall not be incorporated into this subhapter by reference without formal action by the corporate authorities of the city.

(Ord. 08-04, passed 3-10-08)

§ 118.71 ENFORCEMENT.

   The city does hereby pursuant to law declare its intent to enforce all of the customer service and privacy protection standards of the Cable and Video Protection Law with respect to complaints received from residents within the city.

(Ord. 08-04, passed 3-10-08)