As used in this chapter:
(a) "Amount paid" refers to the amount charged to the taxpayer's service address located in the Village regardless of where such amount is billed or paid.
(b) "Bad debt" means 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.
(c) "Gross charge" means 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 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 or service costs, or any other expense whatsoever. If credit is extended, the amount thereof shall be included only as and when paid. "Gross charge" shall not include:
(1) Any amounts added to a purchaser's bill because of a charge made pursuant to:
A. The tax imposed by this chapter;
B. Additional charges added to a purchaser's bill pursuant to Section 9-222 of the Illinois Public Utilities Act;
C. The tax imposed by the Illinois Telecommunications Excise Tax Act; or
D. The tax imposed by Section 4251 of the United States Internal Revenue Code.
(2) Charges for a sent collect telecommunication received outside of the Village;
(3) 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 paragraph applies to, but is not limited to, the use of calculators, computers, data processing equipment, tabulating equipment or accounting equipment and also includes the usage of computers under a time-sharing agreement.
(4) Charges for customer equipment, including such equipment that is leased or rented by the customer from any source, where such charges are disaggregated and separately identified from other charges;
(5) 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;
(6) Charges for telecommunications, and all services and equipment provided in connection therewith, between a parent corporation and its wholly owned subsidiaries when the tax imposed under this chapter has already been paid to a retailer, but only to the extent that the charges between the parent corporation and its wholly owned subsidiaries, or between wholly owned subsidiaries, represent expense allocation between the corporations and not the generation of profit for the corporation rendering such service;
(7) Bad debts provided, however that if the portion of the debt deemed to be bad is subsequently paid, the retailer shall report and pay the tax on that portion during the reporting period in which the payment is made; or
(8) Charges paid by inserting coins in coin-operated telecommunications devices.
(d) "Interstate telecommunications" means all telecommunications that either originate or terminate outside this State.
(e) "Intrastate telecommunications" means all telecommunications that originate and terminate within this State.
(f) "Person" means any natural individual, firm, trust, estate, partnership, association, joint stock company, joint venture or corporation, a receiver, trustee, guardian or other representative appointed by order of any court, the Federal and State Governments, including State universities created by statute, or any city, town or political subdivision of this State.
(g) "Purchase at retail" means the acquisition, consumption or use of telecommunications through a sale at retail.
(h) "Retailer" means every person engaged in the business of making sales at retail.
(i) "Retailer maintaining a place of business in this State," or any like term, means any retailer having or maintaining within the State, directly or by a subsidiary, an office, distribution facilities, transmission facilities, a sales office, a warehouse or other place of business, or any agent or other representative operating with this State under the authority of the retailer or its subsidiary, irrespective of whether such place of business, agent or other representative is located here permanently or temporarily, or whether such retailer or subsidiary is licensed to do business in the State.
(j) "Sale at retail" means transmitting, supplying or furnishing of telecommunications and all services rendered in connection therewith for consideration:
(1) To persons other than the Federal and State Governments and State universities created by statute; and
(2) Other than between a parent corporation and its wholly owned subsidiaries, or between wholly owned subsidiaries, when the tax has already 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 its use or consumption and not for resale.
(k) "Service address" means the location of telecommunications equipment from which telecommunications services are originated or at which telecommunications services are received by a taxpayer. If this 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 telecommunication equipment as defined by its telephone number, authorization code or location in Illinois where bills are sent.
(l) "Taxpayer" means a person who, individually or through his or her agents, employees or permittees, engages in the act or privilege of originating or receiving telecommunications in the Village and who incurs a tax liability under this chapter.
(m) "Telecommunications," 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 services, computer exchange services, cellular mobile telecommunications services, specialized mobile radio services, paging services, 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 fiber optics, laser, microwave, radio, satellite or similar facilities.
The definition of "telecommunications" set forth herein 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 him to the ultimate retail consumer who originates or terminates the taxable end-to-end telecommunications.
(Ord. 788. Passed 6-28-93.)