A Simplified Municipal Telecommunications Tax is hereby imposed upon any and all of the following acts or privileges: The act or privilege of originating in the municipality or receiving in the municipality intrastate and interstate telecommunications by a person at a rate of 6% of the gross charge for such telecommunications purchased at retail from a retailer. The above tax shall be collected by retailers maintaining a place of business in Illinois, shall be remitted by the retailer to the Illinois Department of Revenue, and shall be otherwise administered in compliance with the provisions set forth in the Simplified Municipal Telecommunications Tax Act (P.A. 92-526).
(Ord. 02-15, passed 9-16-02; Am. Ord. 20-20, passed 1-11-21)