On or before the last day of February, and on or before the last day of every month thereafter, the tax imposed under this subchapter on telecommunication retailers shall be returned with appropriate forms and information as required by the Department pursuant to the State Simplified Municipal Telecommunications Tax Act (Public Act No. 92-526, § 5-50), 35 ILCS 636/5-1 et seq., and any accompanying rules and regulations created by the Department to implement the Act.
(Prior Code, § 3-404)