(A) The Simplified Municipal Tele- communications Tax Act creates a simplified municipal telecommunications tax and repeals the municipal tax on transmitting messages under ILCS Ch. 65, Act 5, § 8-11-2, the municipal tele- communications tax under ILCS Ch. 65, Act 5, § 8-11-17, the optional infrastructure maintenance fee under ILCS Ch. 35, Act 635, § 15, and the municipal infrastructure maintenance fee under ILCS Ch. 35, Act 635, § 20, effective January 1, 2003.
(B) The Illinois Department of Revenue was required under §§ 5-25 and 5-30 of the Simplified Municipal Telecommunications Tax Act to publish a list and calculate a rate for the imposition of a simplified municipal telecommunications tax for each municipality that had in place one or more of the following: a municipal tax on transmitting messages under ILCS Ch. 65, Act 5, § 8-11-2, a municipal tele- communications tax under ILCS Ch. 65, Act 5, § 8-11-17, or a municipal infrastructure maintenance fee under ILCS Ch. 35, Act 635, § 20 as of July 1, 2002.
(C) The list published by the Illinois Department of Revenue listed this municipality and calculated a rate for the simplified municipal telecommunications tax of 1% to be collected on gross charges by telecommunications retailers beginning January 1, 2003.
(D) The rate of the simplified municipal telecommunications imposed under the provisions of §§ 5-25 and 5-30 of the Simplified Municipal Tele- communications Tax Act, P.A. 92-0526, is hereby changed to 1%.
(E) This section must be in full force and effect from and after its passage, approval and publication in pamphlet form as required by law; provided, however, that division (D) above take effect for all gross charges billed by telecommunications retailers on or after January 1, 2003. The City Clerk is hereby directed to file a certified copy of this section with the Illinois Department of Revenue on or before September 30, 2002.
(Ord. O-2002-15, passed 8-19-02)
Editor’s notes:
ILCS Ch. 35, Act 635, § 20 was repealed by P.L. 92-526, eff. 2-8-02.
ILCS Ch. 65, Act 5, § 8-11- 17 was repealed by P.L. 94-256, eff. 7-1-02.