(A) A simplified municipal telecommunications tax is hereby imposed upon the act or privilege of originating in the municipality or receiving in the municipality intrastate or interstate telecommunications by a person under the provisions of the Simplified Municipal Telecommunications Tax Act (35 ILCS 636/5-1 et seq.) at a rate of 2% of the gross charges for such telecommunications purchased at retail from a retailer.
(Prior Code, § 36-3-1)
(B) The tax hereby imposed shall be collected and enforced by the Department of Revenue shall have full power to administer and enforce the provisions of this section.
(Prior Code, § 36-3-2)
(C) This section shall be in full force and effect from and after its passage and approval and publication in pamphlet form as required by law; provided, however, that, division (A) above shall take effect for all gross charges billed by telecommunications retailers on and after 1-1-2014.
(Prior Code, § 36-3-3)