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| | 100TH GENERAL ASSEMBLY
State of Illinois
2017 and 2018
SB0486 Introduced 1/24/2017, by Sen. John J. Cullerton SYNOPSIS AS INTRODUCED:
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| | Amends the Simplified Municipal Telecommunications Tax Act. Makes a technical change in a Section concerning legislative intent.
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| | A BILL FOR |
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| | SB0486 | | LRB100 05150 HLH 15160 b |
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| 1 | | AN ACT concerning revenue.
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| 2 | | Be it enacted by the People of the State of Illinois,
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| 3 | | represented in the General Assembly:
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| 4 | | Section 5. The Simplified Municipal Telecommunications Tax |
| 5 | | Act is amended by changing Section 5-5 as follows:
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| 6 | | (35 ILCS 636/5-5)
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| 7 | | Sec. 5-5. Legislative intent. The
The General Assembly has |
| 8 | | authorized the
corporate
authorities of any municipality to |
| 9 | | impose various fees and taxes on
the privilege of originating |
| 10 | | or receiving telecommunications, and on
retailers engaged in |
| 11 | | the business of transmitting such
telecommunications, all of |
| 12 | | which are remitted by such retailers
directly to the imposing |
| 13 | | municipality.
To simplify the imposition and collection of |
| 14 | | municipal
telecommunications taxes and to reduce complication |
| 15 | | and burden,
the General Assembly is repealing
the municipal |
| 16 | | telecommunications
tax, the municipal tax on the occupation or |
| 17 | | privilege of transmitting
messages, and the municipal |
| 18 | | infrastructure maintenance fee, and is enacting
this |
| 19 | | Simplified
Municipal Telecommunications Tax Act which
provides |
| 20 | | for a single municipally imposed telecommunications tax
which, |
| 21 | | for municipalities with populations of less than 500,000, will
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| 22 | | be collected by the Illinois Department of Revenue, but which, |
| 23 | | for
municipalities of 500,000 or
more, will continue to be |