(A) A telecommunications retailer shall charge to and collect from each customer an additional charge in an amount equal to the village infrastructure maintenance fee attributable to that customer’s service address.
(B) Unless otherwise approved by the Village Board of Trustees, the infrastructure maintenance fee shall be remitted by the telecommunications retailer to the village not later than the last day of the month subsequent to the month in which a bill is issued to the customer; provided, however, that the telecommunications retailer may retain an amount not to exceed 2% of the village infrastructure maintenance fee collected by it to reimburse itself for expenses incurred in accounting for and remitting the fee.
(C) Remittance of the municipal infrastructure fee to the village shall be accompanied by a return, in a form to be prescribed by the Village Board of Trustees, which shall contain such information as the Village Board of Trustees may reasonably require.
(D) Any infrastructure maintenance fee required to be collected pursuant to this chapter and any such infrastructure maintenance fee collected by such telecommunications retailer shall constitute a debt owed by the telecommunications retailer to the village. The charge imposed under division (A) above by the telecommunications retailer pursuant to this chapter shall constitute a debt of the purchaser to the telecommunications retailer who provides such services until paid and, if unpaid, is recoverable at law in the same manner as the original charge for such services.
(E) If it shall appear that an amount of the infrastructure maintenance fee has been paid that was not due under the provisions of this chapter, whether as a result of a mistake of fact or an error of law, then such amount shall be credited against any infrastructure maintenance fee due, or to become due, under this chapter, from the telecommunications retailer who made the erroneous payment; provided, however, the Village Treasurer may request, and telecommunications retailer shall provide, written substantiation for such credit; however, no claim for such credit may be made more than three years after the date of the erroneous payment unless the credit is used only to offset a claim of underpayment made by the village within the applicable statutory period of limitations; and the credit derives from an overpayment made by the same telecommunications retailer during the applicable statutory period of limitations.
(F) Amounts paid under this chapter by telecommunications retailers shall not be included in the tax base under any of the following acts as described immediately below:
(1) “Gross charges” for purposes of the Telecommunications Excise Tax Act, being 35 ILCS 630/1 et seq.;
(2) “Gross receipts” for purposes of the municipal utility tax, as prescribed in § 8-11-2 of the Illinois Municipal Code, being 65 ILCS 5/8-11-2;
(3) “Gross charges” for purposes of the municipal telecommunications tax, as prescribed in § 8-11-17 of the Illinois Municipal Code, being 65 ILCS 5/8-11-17; or
(4) “Gross revenue” for purposes of the tax on annual gross revenue of public utilities, as prescribed in § 2-202 of the Public Utilities Act, being 220 ILCS 5/2-202.
(G) The village shall have the right, in its discretion, to audit the books and records of all telecommunications retailers subject to this chapter to determine whether the telecommunications retailer has properly accounted to the village for the village infrastructure maintenance fee. Any underpayment of the amount of the village infrastructure maintenance fee due to the village by the telecommunications retailer shall be paid to the village, plus 5% of the total amount of the underpayment determined in an audit, plus any costs incurred by the village in conducting the audit, in an amount not to exceed 5% of the total amount of the underpayment determined in an audit. Said sum shall be paid to the village within 21 days after the date of issuance of an invoice for the same.
(H) The Village Board of Trustees, or its designee, may promulgate such further or additional regulations concerning the administration and enforcement of this chapter, consistent with its provisions, as may be required from time to time and shall notify all telecommunications retailers that are registered pursuant to § 113.02 of such regulations.
(Prior Code, § 113.04) (Ord. 97-10-03, passed 10-13-1997)