Editor's notes:
Prior to January 1, 2003, the City of Villa Grove imposed a 5% Municipal Telecommunications Tax and a 1% Telecommunications Infrastructure Maintenance Fee, as authorized by state statutes. Those charges were the subject of §§ 114.01 -114.08 of this Chapter 114.
However, the State of Illinois enacted the Simplified Municipal Telecommunications Tax Act, effective July 1, 2002, to apply on and after January 1, 2003, which replaced such prior taxes and fees, for which a municipality could levy such tax at a rate not to exceed 6% of the gross charge for telecommunications purchased at retail.
Municipalities which, prior to the implementation of that Simplified Municipal Telecommunications Tax Act, had adopted prior municipal telecommunications tax charges confirmed by the State of Illinois Department of Revenue, were not required to adopt an ordinance imposing the new Simplified Municipal Telecommunications Tax. Rather, that new tax at the rate determined by the Illinois Department of Revenue, commenced on January 1, 2003.
The City of Villa Grove was, pursuant to that procedure, duly notified by the Department of Revenue that it would, effective January 1, 2003, have a 4.5% Simplified Municipal Telecommunications Tax.
A municipality could however, by ordinance, change the rate of such new January 1, 2003, tax from the rate determined by the Department of Revenue to another rate selected by the municipality, not to exceed 6%.
The City of Villa Grove Ordinance No. 092302A, adopted on September 23, 2002, amended the rate of such tax to 6% on January 1, 2003, and added § 114.09 Simplified Municipal Telecommunications Tax to the City Code. Said Ordinance was duly filed with the Department of Revenue and remains in effect.
Since January 1, 2003, the provisions of the Illinois State statute comprising the Simplified Municipal Telecommunications Tax Act, 35 ILCS 636/5-1, et seq., apply in all respects to the imposition and collection of such tax and the provisions of Villa Grove's 1998 §§ 114.01 -114.08 inclusive of Chapter 114 were rendered inapplicable.
However, since the prior §§ 114.01 -114.08 were the basis for the State's determination of the applicability of the Simplified Municipal Telecommunications Tax on January 1, 2003, the City Attorney advised that the repeal of those prior provisions might appear to affect the authority of the City to continue the imposition and collection of said Simplified Municipal Telecommunications Tax.
Accordingly, those provisions are still included in this Chapter, subject to these Editor's Notes.
Section 114.09 Simplified Municipal Telecommunications Tax, adopted in Ordinance No. 092302A, on September 23, 2002, remains in effect as the basis for the continuing imposition of such tax.
Section
114.01 Definitions
114.02 Registration of telecommunications providers
114.03 Municipal telecommunications infrastructure maintenance fee
114.04 Collection, enforcement, and administration of fees
114.05 Compliance with other laws
114.06 Existing franchises and licenses
114.07 Enforcement
114.08 Waiver and fee implementation
114.09 Simplified municipal telecommunications tax
114.98 Violations