(35 ILCS 636/5-5)
Sec. 5-5.
Legislative intent.
The General Assembly has authorized the
corporate
authorities of any municipality to impose various fees and taxes on
the privilege of originating or receiving telecommunications, and on
retailers engaged in the business of transmitting such
telecommunications, all of which are remitted by such retailers
directly to the imposing municipality.
To simplify the imposition and collection of municipal
telecommunications taxes and to reduce complication and burden,
the General Assembly is repealing
the municipal telecommunications
tax, the municipal tax on the occupation or privilege of transmitting
messages, and the municipal infrastructure maintenance fee, and is enacting
this Simplified
Municipal Telecommunications Tax Act which
provides for a single municipally imposed telecommunications tax
which, for municipalities with populations of less than 500,000, will
be collected by the Illinois Department of Revenue, but which, for
municipalities of 500,000 or
more, will continue to be collected by such municipalities.
(Source: P.A. 92-526, eff. 7-1-02.)
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