Senate Sponsors: PETERSON. House Sponsors: MAUTINO-RUTHERFORD-BLACK Short description: TAX-PREPAID CALLING ARRANGMNTS Synopsis of Bill as introduced: Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Imposes a tax upon prepaid telephone calling arrangements beginning January 1, 2001. Amends the Telecommunications Excise Tax Act, the Telecommunications Municipal Infrastructure Maintenance Fee Act, and the Illinois Municipal Code to exclude prepaid telephone calling arrangements from the telecommunications taxes and fees beginning January 1, 2001. Further amends the Telecommunications Municipal Infrastructure Maintenance Fee Act and the Illinois Municipal Code concerning the municipal telecommunications tax. Provides that a municipality with a population of more than 500,000 may exempt from the fee and tax all charges for inbound toll-free telecommunications service. Further amends the Telecommunications Excise Tax Act. Provides that if in any fiscal year the total revenue deposited into the School Infrastructure Fund under the Act is less than the amount deposited in fiscal year 1999, then the shortfall shall be covered with a transfer from the General Revenue Fund. Amends the State Mandates Act to require implementation without reimbursement. Effective immediately. SENATE AMENDMENT NO. 1. Provides that "prepaid telephone calling arrangement" does not include an arrangement whereby the service provider reflects the amount of a purchase as a credit on an account for a customer under an existing agreement, rather than, does not include an arrangement whereby a customer purchases a payment card and pursuant to which the service provider reflects the amount of such purchase as a credit on an invoice issued to that customer under an existing subscription plan. Provides that the telecommunications excise tax is not imposed on interstate telecommunications as well (now, excluded only from intrastate telecommunications). Provides that prepaid telephone calling arrangements shall not be subject to the tax imposed under the provisions of the Illinois Municipal Code taxing the transmission of messages from inside the municipality, rather than that prepaid telephone calling arrangements shall not be considered "telecommunications" subject to the tax imposed under the Act. Also makes a technical correction. Last action on Bill: PUBLIC ACT.............................. 91-0870 Last action date: 00-06-22 Location: Senate Amendments to Bill: AMENDMENTS ADOPTED: HOUSE - 0 SENATE - 1 END OF INQUIRY Full Text Bill Status