(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, P.A. 92-0526, at a rate of six percent (6%) of the gross charges for such telecommunications purchased at retail from a retailer.
(B) The tax hereby imposed shall be collected and enforced by the Department of Revenue of the State of Illinois. The Illinois Department of Revenue shall have full power to administer and enforce the provisions of this Article.
(Ord. 02-2364, passed 9-24-02) Penalty, see § 36.999
Cross-reference:
Telecommunications regulations, see Chapter 124