(35 ILCS 635/25)
Collection, enforcement, and administration of State
telecommunications infrastructure maintenance fees.
(a) A telecommunications retailer shall charge each customer an additional
charge equal to the State infrastructure
maintenance fee attributable to that customer's service address. Such additional charge shall be shown separately
on the bill to each customer.
(b) The State infrastructure maintenance fee shall be designated as a replacement for the personal
tax and shall be remitted by the telecommunications retailer to the Department; provided, however, that the
may retain an amount not to exceed 2% of the State infrastructure maintenance
fee paid to the
Department, with a timely paid and timely filed return to reimburse itself for
expenses incurred in collecting, accounting for, and remitting the fee. All
amounts herein remitted to the Department shall be transferred to the Personal
Property Tax Replacement Fund in the State Treasury.
(Source: P.A. 92-526, eff. 1-1-03.)