The village hereby imposes a simplified telecommunications tax upon the act or privilege of originating in the village or receiving in the village intrastate or interstate telecommunications by a person under the provisions of the simplified Municipal Telecommunications Tax Act (ILCS Ch. 35, Act 636, § 5-1 et seq.) at the rate of 3% of the gross charges for such telecommunications purchased at retail from a retailer. However, such tax is not imposed on such act or privilege to the extent such act or privilege may not, under the Constitution and statutes of the United States, be made the subject of taxation by municipalities in this state. To prevent actual multi-municipal and/or multi- state taxation of the act or privilege that is subject to taxation under this division, any taxpayer, upon proof that the taxpayer has paid a tax in another municipality or state on such event, shall be allowed a credit against any tax enacted pursuant to or authorized by this section, to the extent of the amount of such tax properly due and paid in such other municipality or state which was not previously allowed as a credit against any other municipality, state or local tax in this state.
(Ord. 2011-36, passed 8-1-11; Am. Ord. 2011-46, passed 9-19-11; Am. Ord. 2011-49, passed 10-17-11)