When any of the following words or terms are used in this Chapter, whether or not capitalized, they shall have the meaning or construction ascribed to them in this Section:
AMOUNT PAID: The amount charged to the taxpayer's service address located in the Village regardless of where such amount is billed or paid.
BAD DEBT: Any portion of a debt that is related to a sale at retail, for which gross charges are not otherwise deductible or excludable, that has become worthless or uncollectible as determined by applicable Federal income tax standards.
DEPARTMENT or DEPARTMENT OF REVENUE: The Finance Department of the Village.
DIRECTOR or DIRECTOR OF REVENUE: The Posen Village Treasurer.
GROSS CHARGE: The amount paid for the act or privilege of originating or receiving telecommunications in the Village, and for all services rendered in connection therewith, valued in money, whether paid in money or otherwise, including cash, credits, services and property of every kind or nature and shall be determined without any deduction on account of the cost of such telecommunications, the cost of materials used, labor, service costs or any other expense whatsoever. In case credit is extended, the amount thereof shall be included only as and when paid. However, "gross charge" shall not include:
(A) Any amounts added to a purchaser's bill because of a charge made pursuant to: 1) the tax imposed by this Chapter, 2) additional charges added to a purchaser's bill pursuant to section 9-222 of the Illinois Public Utilities Act, 3) the tax imposed by the Illinois Telecommunications Excise Tax Act or 4) the tax imposed by section 4251 of the United States Internal Revenue Code;
(B) Charges for a sent collect telecommunication received outside of the Village;
(C) Charges for leased time on equipment or charges for the storage of data or information or subsequent retrieval or the processing of data or information intended to change its form or content. This subsection (C) applies, but is not limited, to the use of calculators, computers, data processing equipment, tabulating equipment and accounting equipment and also applies to the usage of computers under a time-sharing agreement;
(D) Charges for customer equipment, including equipment that is leased or rented by the customer from any source, provided that such charges are disaggregated and separately identified from other charges;
(E) Charges to business enterprises certified under section 9-222.1 of the Illinois Public Utilities Act to the extent of such exemption and during the period of time specified by the Illinois Department of Commerce and Community Affairs;
(F) Charges for telecommunications and all services and equipment provided in connection therewith between a parent corporation and its wholly owned subsidiaries, or between the wholly owned subsidiaries, when the tax imposed under this Chapter previously was paid to a retailer, but only to the extent that the charges between the parent corporation and wholly owned subsidiaries, or between wholly owned subsidiaries, represent an expense allocation between the corporations and not the generation of profit for the corporation rendering such service;
(G) Bad debts; provided, however, that if any portion of a debt deemed to be bad is subsequently paid, the retailer shall report and pay the tax on that portion of the debt paid during the reporting period; or
(H) Charges paid by inserting coins in coin- operated telecommunication devices.
INTERSTATE TELECOMMUNICATIONS: All telecommunications that either originate or terminate outside the State of Illinois.
INTRASTATE TELECOMMUNICATIONS: All telecommunications that originate and terminate within the State of Illinois.
PERSON: Any natural individual, firm, trust, estate, partnership, association, joint stock company, joint venture, corporation, any receiver, trustee, guardian or other representative appointed by order of any court, the Federal government, state governments, state universities created by statute or any city, town, county or other political subdivision of this State.
PURCHASE AT RETAIL: The acquisition, consumption or use of telecommunications through a sale at retail.
RETAILER: Includes every person engaged in the business of making sales at retail. See also "Sale at Retail".
RETAILER MAINTAINING A PLACE OF BUSINESS IN THIS STATE (or any like designation): Includes any retailer having or maintaining within the State of Illinois, directly or by a subsidiary, an office, distribution facilities, transmission facilities, sales office, warehouse or other place of business, or an agent or other representative operating within the State of Illinois under the authority of the retailer or its subsidiary, irrespective of whether such place of business, agent or other representative is located in the State of Illinois permanently or temporarily, or whether such retailer or subsidiary is licensed to do business in Illinois.
SALE AT RETAIL: The transmitting, supplying or furnishing of telecommunications and all services rendered in connection therewith for consideration:
(A) To persons other than the Federal government, state governments and state universities created by statute, and
(B) Other than between a parent corporation and its wholly owned subsidiaries, or between the wholly owned subsidiaries, but only when the tax previously has been paid to a retailer and the gross charge made by one such corporation to another such corporation is not greater than the gross charge paid to the retailer for their use or consumption and not for resale.
SERVICE ADDRESS: The location of telecommunications equipment from which telecommunications are originated or at which telecommunications are received by a taxpayer. If this location is not a defined location, as in the case of mobile phones, paging systems, maritime systems, air-to-ground systems and the like, "service address" shall mean the location of a taxpayer's primary use of the telecommunications equipment as defined by telephone number, authorization code or location in Illinois where bills are sent.
TAXPAYER: A person that individually or through its agents, employees or permittees, engages in the act or privilege of originating or receiving telecommunications in the Village and that incurs a tax liability under this Chapter.
TELECOMMUNICATIONS: (A) In addition to the usual and popular meaning, includes, but is not limited to, messages or information transmitted through use of local, toll and wide area telephone service, channel services, telegraph services, teletypewriter service, computer exchange services, cellular mobile telecommunications service, specialized mobile radio services, paging service or any other form of mobile and portable one-way or two-way communications, or any other transmission of messages or information by electronic or similar means, between or among points by wire, cable, fiberoptics, laser, microwave, radio, satellite or similar facilities.
(B) The definition of "telecommunications" set forth in subsection (A) above shall not include 1) value-added services in which computer processing applications are used to act on the form, content, code and protocol of the information for purposes other than transmission or 2) purchase of telecommunications by a telecommunications service provider for use as a component part of the service provided by it to the ultimate retail consumer originating or terminating the taxable end-to-end telecommunications.
VILLAGE: The Village of Posen, Illinois. (Ord. 93-20, 8-10-93)