State of Illinois
92nd General Assembly
Legislation

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92_HB2379eng

 
HB2379 Engrossed                              LRB9204175SMdvA

 1        AN ACT in relation to taxes.

 2        Be  it  enacted  by  the People of the State of Illinois,
 3    represented in the General Assembly:

 4        Section 5.  The Illinois Municipal  Code  is  amended  by
 5    changing Section 8-11-2 as follows:

 6        (65 ILCS 5/8-11-2) (from Ch. 24, par. 8-11-2)
 7        Sec.    8-11-2.  The   corporate   authorities   of   any
 8    municipality may tax any or all of the following  occupations
 9    or privileges:
10             1.  Persons  engaged in the business of transmitting
11        messages by means of electricity or radio magnetic waves,
12        or fiber optics, at a rate not to exceed 5% of the  gross
13        receipts   from  that  business  originating  within  the
14        corporate limits of the municipality.  Beginning  January
15        1, 2001, prepaid telephone calling arrangements shall not
16        be  subject  to  the tax imposed under this Section.  For
17        purposes of  this  Section,  "prepaid  telephone  calling
18        arrangements"  means that term as defined in Section 2-27
19        of the Retailers' Occupation Tax Act.
20             2.  Persons engaged in the business of distributing,
21        supplying,  furnishing,  or  selling  gas  for   use   or
22        consumption within the corporate limits of a municipality
23        of  500,000 or fewer population, and not for resale, at a
24        rate not to exceed 5% of the gross receipts therefrom.
25             2a.  Persons   engaged   in    the    business    of
26        distributing,  supplying,  furnishing, or selling gas for
27        use or consumption  within  the  corporate  limits  of  a
28        municipality  of  over  500,000  population,  and not for
29        resale, at a rate not to exceed 8% of the gross  receipts
30        therefrom.  If imposed, this tax shall be paid in monthly
31        payments.
 
HB2379 Engrossed            -2-               LRB9204175SMdvA
 1             3.  The  privilege of using or consuming electricity
 2        acquired in a purchase at retail  and  used  or  consumed
 3        within  the corporate limits of the municipality at rates
 4        not to exceed the following maximum rates, calculated  on
 5        a monthly basis for each purchaser:
 6             (i)  For  the  first  2,000  kilowatt-hours  used or
 7        consumed in a month; 0.61 cents per kilowatt-hour;
 8             (ii)  For the next  48,000  kilowatt-hours  used  or
 9        consumed in a month; 0.40 cents per kilowatt-hour;
10             (iii)  For  the  next  50,000 kilowatt-hours used or
11        consumed in a month; 0.36 cents per kilowatt-hour;
12             (iv)  For the next 400,000  kilowatt-hours  used  or
13        consumed in a month; 0.35 cents per kilowatt-hour;
14             (v)  For  the  next  500,000  kilowatt-hours used or
15        consumed in a month; 0.34 cents per kilowatt-hour;
16             (vi)  For the next 2,000,000 kilowatt-hours used  or
17        consumed in a month; 0.32 cents per kilowatt-hour;
18             (vii)  For the next 2,000,000 kilowatt-hours used or
19        consumed in a month; 0.315 cents per kilowatt-hour;
20             (viii)  For  the  next 5,000,000 kilowatt-hours used
21        or consumed in a month; 0.31 cents per kilowatt-hour;
22             (ix)  For the next 10,000,000 kilowatt-hours used or
23        consumed in a month; 0.305 cents per kilowatt-hour; and
24             (x)  For all electricity used or consumed in  excess
25        of  20,000,000  kilowatt-hours in a month, 0.30 cents per
26        kilowatt-hour.
27             If a municipality imposes a tax at rates lower  than
28        either the maximum rates specified in this Section or the
29        alternative  maximum  rates  promulgated  by the Illinois
30        Commerce Commission, as provided  below,  the  tax  rates
31        shall  be  imposed  upon the kilowatt hour categories set
32        forth above with the same  proportional  relationship  as
33        that    which    exists   among   such   maximum   rates.
34        Notwithstanding the foregoing, until December  31,  2008,
 
HB2379 Engrossed            -3-               LRB9204175SMdvA
 1        no  municipality shall establish rates that are in excess
 2        of rates reasonably calculated to produce  revenues  that
 3        equal  the maximum total revenues such municipality could
 4        have  received  under  the   tax   authorized   by   this
 5        subparagraph  in the last full calendar year prior to the
 6        effective date of Section 65 of this  amendatory  Act  of
 7        1997; provided that this shall not be a limitation on the
 8        amount   of  tax  revenues  actually  collected  by  such
 9        municipality.
10             Upon the request of the corporate authorities  of  a
11        municipality,  the  Illinois  Commerce  Commission shall,
12        within 90 days after receipt of such request,  promulgate
13        alternative   rates   for  each  of  these  kilowatt-hour
14        categories that will reflect, as  closely  as  reasonably
15        practical  for that municipality, the distribution of the
16        tax among classes of purchasers as if the tax were  based
17        on   a  uniform  percentage  of  the  purchase  price  of
18        electricity.   A  municipality  that   has   adopted   an
19        ordinance imposing a tax pursuant to subparagraph 3 as it
20        existed prior to the effective date of Section 65 of this
21        amendatory  Act of 1997 may, rather than imposing the tax
22        permitted by this amendatory Act  of  1997,  continue  to
23        impose the tax pursuant to that ordinance with respect to
24        gross   receipts   received  from  residential  customers
25        through July 31, 1999, and with respect to gross receipts
26        from any non-residential customer until  the  first  bill
27        issued   to   such  customer  for  delivery  services  in
28        accordance with Section 16-104 of  the  Public  Utilities
29        Act  but  in  no  case later than the last bill issued to
30        such customer before  December  31,  2000.  No  ordinance
31        imposing the tax permitted by this amendatory Act of 1997
32        shall be applicable to any non-residential customer until
33        the  first  bill  issued  to  such  customer for delivery
34        services in accordance with Section 16-104 of the  Public
 
HB2379 Engrossed            -4-               LRB9204175SMdvA
 1        Utilities  Act  but  in  no case later than the last bill
 2        issued to such non-residential customer  before  December
 3        31, 2000.
 4             4.  Persons engaged in the business of distributing,
 5        supplying,  furnishing,  or  selling  water  for  use  or
 6        consumption   within   the   corporate   limits   of  the
 7        municipality, and not for resale, at a rate not to exceed
 8        5% of the gross receipts therefrom.
 9        None of the taxes  authorized  by  this  Section  may  be
10    imposed   with  respect  to  any  transaction  in  interstate
11    commerce or otherwise to the extent to which the business  or
12    privilege may not, under the constitution and statutes of the
13    United  States, be made the subject of taxation by this State
14    or any political sub-division thereof; nor shall any  persons
15    engaged   in   the   business   of  distributing,  supplying,
16    furnishing,  selling   or   transmitting   gas,   water,   or
17    electricity,  or  engaged  in  the  business  of transmitting
18    messages, or using or consuming  electricity  acquired  in  a
19    purchase   at  retail,  be  subject  to  taxation  under  the
20    provisions of this Section for those transactions that are or
21    may become subject to taxation under the  provisions  of  the
22    "Municipal  Retailers'  Occupation  Tax  Act"  authorized  by
23    Section  8-11-1; nor shall any tax authorized by this Section
24    be imposed upon any person engaged in a business  or  on  any
25    privilege unless the tax is imposed in like manner and at the
26    same  rate upon all persons engaged in businesses of the same
27    class in the municipality, whether privately  or  municipally
28    owned  or  operated,  or exercising the same privilege within
29    the municipality.
30        Any of the taxes enumerated in this  Section  may  be  in
31    addition  to  the  payment  of money, or value of products or
32    services furnished to the municipality  by  the  taxpayer  as
33    compensation  for  the  use  of its streets, alleys, or other
34    public  places,  or  installation  and  maintenance  therein,
 
HB2379 Engrossed            -5-               LRB9204175SMdvA
 1    thereon  or  thereunder  of  poles,  wires,  pipes  or  other
 2    equipment used in the operation of the taxpayer's business.
 3        (a)  If  the  corporate  authorities  of  any  home  rule
 4    municipality have adopted an ordinance that imposed a tax  on
 5    public  utility  customers, between July 1, 1971, and October
 6    1, 1981, on the good faith belief that they  were  exercising
 7    authority  pursuant  to  Section 6 of Article VII of the 1970
 8    Illinois  Constitution,  that   action   of   the   corporate
 9    authorities    shall    be    declared   legal   and   valid,
10    notwithstanding a  later  decision  of  a  judicial  tribunal
11    declaring  the  ordinance  invalid.  No municipality shall be
12    required to rebate, refund, or issue credits  for  any  taxes
13    described  in this paragraph, and those taxes shall be deemed
14    to have been levied and  collected  in  accordance  with  the
15    Constitution and laws of this State.
16        (b)  In  any case in which (i) prior to October 19, 1979,
17    the corporate authorities of any municipality have adopted an
18    ordinance imposing a tax authorized by this  Section  (or  by
19    the predecessor provision of the "Revised Cities and Villages
20    Act")  and  have  explicitly or in practice interpreted gross
21    receipts to include either charges added to customers'  bills
22    pursuant  to  the provision of paragraph (a) of Section 36 of
23    the Public Utilities Act or charges added to customers' bills
24    by taxpayers who are not subject to rate  regulation  by  the
25    Illinois  Commerce  Commission  for the purpose of recovering
26    any of the tax liabilities or other amounts specified in such
27    paragraph (a) of Section 36 of that Act, and (ii) on or after
28    October 19, 1979, a judicial  tribunal  has  construed  gross
29    receipts  to  exclude  all  or  part  of  those charges, then
30    neither those municipality nor any taxpayer who paid the  tax
31    shall be required to rebate, refund, or issue credits for any
32    tax  imposed  or  charge collected from customers pursuant to
33    the municipality's interpretation prior to October 19,  1979.
34    This  paragraph  reflects a legislative finding that it would
 
HB2379 Engrossed            -6-               LRB9204175SMdvA
 1    be contrary to the public interest to require a  municipality
 2    or  its  taxpayers to refund taxes or charges attributable to
 3    the municipality's more  inclusive  interpretation  of  gross
 4    receipts  prior  to  October 19, 1979, and is not intended to
 5    prescribe or limit judicial construction of this Section. The
 6    legislative finding set forth in  this  subsection  does  not
 7    apply  to  taxes  imposed  after  the  effective date of this
 8    amendatory Act of 1995.
 9        (c)  The  tax  authorized  by  subparagraph  3  shall  be
10    collected from the purchaser  by  the  person  maintaining  a
11    place  of business in this State who delivers the electricity
12    to the purchaser.  This tax shall constitute a  debt  of  the
13    purchaser  to  the person who delivers the electricity to the
14    purchaser and if unpaid, is recoverable in the same manner as
15    the original charge for delivering the electricity.  Any  tax
16    required  to be collected pursuant to an ordinance authorized
17    by subparagraph 3 and any such  tax  collected  by  a  person
18    delivering  electricity  shall  constitute a debt owed to the
19    municipality  by  such  person  delivering  the  electricity,
20    provided, that the person  delivering  electricity  shall  be
21    allowed   credit  for  such  tax  related  to  deliveries  of
22    electricity  the  charges  for  which  are  written  off   as
23    uncollectible, and provided further, that if such charges are
24    thereafter   collected,  the  delivering  supplier  shall  be
25    obligated to remit such tax.  For purposes of this subsection
26    (c), any partial payment not specifically identified  by  the
27    purchaser   shall  be  deemed  to  be  for  the  delivery  of
28    electricity. Persons delivering electricity shall collect the
29    tax from the purchaser by adding such tax to the gross charge
30    for delivering the electricity, in the manner  prescribed  by
31    the  municipality.  Persons delivering electricity shall also
32    be authorized to add to such gross charge an amount equal  to
33    3%  of the tax to reimburse the person delivering electricity
34    for  the  expenses  incurred  in  keeping  records,   billing
 
HB2379 Engrossed            -7-               LRB9204175SMdvA
 1    customers,  preparing  and  filing returns, remitting the tax
 2    and supplying data to the municipality upon request.  If  the
 3    person  delivering  electricity fails to collect the tax from
 4    the purchaser, then the purchaser shall be  required  to  pay
 5    the tax directly to the municipality in the manner prescribed
 6    by the municipality.  Persons delivering electricity who file
 7    returns  pursuant to this paragraph (c) shall, at the time of
 8    filing such return, pay the municipality the  amount  of  the
 9    tax collected pursuant to subparagraph 3.
10        (d)  For  the  purpose  of  the  taxes enumerated in this
11    Section:
12        "Gross receipts" means the consideration received for the
13    transmission of  messages,  the  consideration  received  for
14    distributing, supplying, furnishing or selling gas for use or
15    consumption   and  not  for  resale,  and  the  consideration
16    received for distributing, supplying, furnishing  or  selling
17    water  for use or consumption and not for resale, and for all
18    services rendered in connection therewith  valued  in  money,
19    whether  received  in  money  or  otherwise,  including cash,
20    credit, services and property of every kind and material  and
21    for  all services rendered therewith, and shall be determined
22    without any deduction on account of the cost of  transmitting
23    such  messages,  without any deduction on account of the cost
24    of the service, product or commodity supplied,  the  cost  of
25    materials  used, labor or service cost, or any other expenses
26    whatsoever.  "Gross receipts" shall not include that  portion
27    of  the  consideration  received for distributing, supplying,
28    furnishing,  or  selling  gas  or  water  to,  or   for   the
29    transmission  of messages for, business enterprises described
30    in paragraph (e) of this Section to the extent and during the
31    period in which the exemption authorized by paragraph (e)  is
32    in   effect  or  for  school  districts  or  units  of  local
33    government described in paragraph (f) during  the  period  in
34    which the exemption authorized in paragraph (f) is in effect.
 
HB2379 Engrossed            -8-               LRB9204175SMdvA
 1    "Gross   receipts"   shall   not   include  amounts  paid  by
 2    telecommunications  retailers  under  the  Telecommunications
 3    Municipal Infrastructure Maintenance Fee Act.
 4        For utility bills issued on or after  May  1,  1996,  but
 5    before  May  1,  1997,  and  for  receipts from those utility
 6    bills, "gross receipts" does not  include  one-third  of  (i)
 7    amounts  added to customers' bills under Section 9-222 of the
 8    Public Utilities Act, or (ii)  amounts  added  to  customers'
 9    bills  by taxpayers who are not subject to rate regulation by
10    the  Illinois  Commerce  Commission  for   the   purpose   of
11    recovering  any  of  the tax liabilities described in Section
12    9-222 of the Public Utilities Act. For utility  bills  issued
13    on  or  after  May  1,  1997, but before May 1, 1998, and for
14    receipts from those utility bills, "gross receipts" does  not
15    include  two-thirds  of (i) amounts added to customers' bills
16    under Section 9-222 of the  Public  Utilities  Act,  or  (ii)
17    amount  added  to  customers'  bills by taxpayers who are not
18    subject  to  rate  regulation  by   the   Illinois   Commerce
19    Commission  for  the  purpose  of  recovering  any of the tax
20    liabilities  described  in  Section  9-222  of   the   Public
21    Utilities  Act.  For  utility bills issued on or after May 1,
22    1998, and for  receipts  from  those  utility  bills,  "gross
23    receipts"  does  not  include (i) amounts added to customers'
24    bills under Section 9-222 of the  Public  Utilities  Act,  or
25    (ii)  amounts  added to customers' bills by taxpayers who are
26    not subject to  rate  regulation  by  the  Illinois  Commerce
27    Commission  for  the  purpose  of  recovering  any of the tax
28    liabilities  described  in  Section  9-222  of   the   Public
29    Utilities Act.
30        For  purposes  of this Section "gross receipts" shall not
31    include (i) amounts added to customers' bills  under  Section
32    9-221  of  the Public Utilities Act, or (ii) charges added to
33    customers' bills to recover the surcharge imposed  under  the
34    Emergency   Telephone  System  Act.  This  paragraph  is  not
 
HB2379 Engrossed            -9-               LRB9204175SMdvA
 1    intended to nor does it make any change  in  the  meaning  of
 2    "gross  receipts"  for  the  purposes of this Section, but is
 3    intended to remove possible ambiguities,  thereby  confirming
 4    the  existing  meaning  of  "gross  receipts"  prior  to  the
 5    effective date of this amendatory Act of 1995.
 6        The  words  "transmitting  messages",  in addition to the
 7    usual and popular meaning of person to person  communication,
 8    shall   include  the  furnishing,  for  a  consideration,  of
 9    services or facilities (whether owned or leased), or both, to
10    persons in connection with the transmission of messages where
11    those persons do not, in turn, receive any  consideration  in
12    connection  therewith,  but shall not include such furnishing
13    of services or facilities to persons for the transmission  of
14    messages  to  the extent that any such services or facilities
15    for  the  transmission  of  messages  are  furnished  for   a
16    consideration,  by  those  persons  to other persons, for the
17    transmission of messages.
18        "Person" as  used  in  this  Section  means  any  natural
19    individual,  firm,  trust,  estate, partnership, association,
20    joint stock company, joint  adventure,  corporation,  limited
21    liability company, municipal corporation, the State or any of
22    its  political  subdivisions, any State university created by
23    statute,  or  a  receiver,   trustee,   guardian   or   other
24    representative appointed by order of any court.
25        "Person  maintaining  a  place of business in this State"
26    shall mean any  person  having  or  maintaining  within  this
27    State,  directly  or  by  a subsidiary or other affiliate, an
28    office,   generation   facility,    distribution    facility,
29    transmission   facility,  sales  office  or  other  place  of
30    business, or any employee,  agent,  or  other  representative
31    operating within this State under the authority of the person
32    or its subsidiary or other affiliate, irrespective of whether
33    such  place  of  business or agent or other representative is
34    located in this State permanently or temporarily, or  whether
 
HB2379 Engrossed            -10-              LRB9204175SMdvA
 1    such  person,  subsidiary  or  other affiliate is licensed or
 2    qualified to do business in this State.
 3        "Public utility" shall have the meaning ascribed to it in
 4    Section 3-105 of the Public Utilities Act and  shall  include
 5    telecommunications  carriers  as defined in Section 13-202 of
 6    that Act and alternative retail electric suppliers as defined
 7    in Section 16-102 of that Act.
 8        "Purchase  at  retail"  shall  mean  any  acquisition  of
 9    electricity  by  a  purchaser  for   purposes   of   use   or
10    consumption,  and  not  for resale, but shall not include the
11    use of electricity  by  a  public  utility  directly  in  the
12    generation,  production,  transmission,  delivery  or sale of
13    electricity.
14        "Purchaser" shall mean any person who uses  or  consumes,
15    within  the corporate limits of the municipality, electricity
16    acquired in a purchase at retail.
17        In the  case  of  persons  engaged  in  the  business  of
18    transmitting  messages  through  the use of mobile equipment,
19    such  as  cellular  phones  and  paging  systems,  the  gross
20    receipts  from  the  business  shall  be  deemed to originate
21    within the corporate limits of a  municipality  only  if  the
22    address to which the bills for the service are sent is within
23    those  corporate  limits.  If,  however,  that address is not
24    located within a municipality that imposes a tax  under  this
25    Section,  then  (i)  if the party responsible for the bill is
26    not an individual, the gross receipts from the business shall
27    be deemed to originate within the  corporate  limits  of  the
28    municipality  where  that party's principal place of business
29    in Illinois is located, and (ii) if the party responsible for
30    the bill is  an  individual,  the  gross  receipts  from  the
31    business  shall  be  deemed to originate within the corporate
32    limits of  the  municipality  where  that  party's  principal
33    residence in Illinois is located.
34        (e)  Any  municipality  that  imposes  taxes  upon public
 
HB2379 Engrossed            -11-              LRB9204175SMdvA
 1    utilities  or  upon  the  privilege  of  using  or  consuming
 2    electricity pursuant to this Section whose territory includes
 3    any part  of  an  enterprise  zone  or  federally  designated
 4    Foreign Trade Zone or Sub-Zone may, by a majority vote of its
 5    corporate  authorities,  exempt from those taxes for a period
 6    not exceeding 20 years  any  specified  percentage  of  gross
 7    receipts  of  public  utilities received from, or electricity
 8    used or consumed by, business enterprises that:
 9             (1)  either (i)  make  investments  that  cause  the
10        creation of a minimum of 200 full-time equivalent jobs in
11        Illinois,  (ii) make investments of at least $175,000,000
12        that cause the creation of a  minimum  of  150  full-time
13        equivalent  jobs  in  Illinois, or (iii) make investments
14        that cause the retention of a minimum of 1,000  full-time
15        jobs in Illinois; and
16             (2)  are  either  (i)  located in an Enterprise Zone
17        established pursuant to the Illinois Enterprise Zone  Act
18        or  (ii)  Department  of  Commerce  and Community Affairs
19        designated High Impact Businesses located in a  federally
20        designated Foreign Trade Zone or Sub-Zone; and
21             (3)  are certified by the Department of Commerce and
22        Community  Affairs  as  complying  with  the requirements
23        specified in clauses (1) and (2) of this paragraph (e).
24        Upon adoption of the ordinance authorizing the exemption,
25    the municipal clerk shall transmit a copy of  that  ordinance
26    to  the  Department  of  Commerce and Community Affairs.  The
27    Department of Commerce and Community Affairs shall  determine
28    whether  the business enterprises located in the municipality
29    meet the criteria  prescribed  in  this  paragraph.   If  the
30    Department  of Commerce and Community Affairs determines that
31    the business enterprises meet the criteria,  it  shall  grant
32    certification.   The  Department  of  Commerce  and Community
33    Affairs shall act upon certification requests within 30  days
34    after receipt of the ordinance.
 
HB2379 Engrossed            -12-              LRB9204175SMdvA
 1        Upon  certification  of  the  business  enterprise by the
 2    Department of Commerce and Community Affairs, the  Department
 3    of Commerce and Community Affairs shall notify the Department
 4    of  Revenue  of the certification.  The Department of Revenue
 5    shall notify the public utilities of the exemption status  of
 6    the gross receipts received from, and the electricity used or
 7    consumed   by,  the  certified  business  enterprises.   Such
 8    exemption status shall be effective  within  3  months  after
 9    certification.
10        (f)  A   municipality  that  imposes  taxes  upon  public
11    utilities  or  upon  the  privilege  of  using  or  consuming
12    electricity under this Section and whose  territory  includes
13    part of another unit of local government or a school district
14    may by ordinance exempt the other unit of local government or
15    school district from those taxes.
16        (g)  The  amendment  of this Section by Public Act 84-127
17    shall take  precedence  over  any  other  amendment  of  this
18    Section  by  any  other  amendatory  Act  passed  by the 84th
19    General Assembly before the  effective  date  of  Public  Act
20    84-127.
21        (h)  In  any case in which, before July 1, 1992, a person
22    engaged in the business of transmitting messages through  the
23    use  of  mobile equipment, such as cellular phones and paging
24    systems, has determined the  municipality  within  which  the
25    gross  receipts  from the business originated by reference to
26    the location of its transmitting or switching equipment, then
27    (i) neither the municipality to which tax was  paid  on  that
28    basis  nor  the taxpayer that paid tax on that basis shall be
29    required to rebate, refund, or issue credits for any such tax
30    or charge collected from customers to reimburse the  taxpayer
31    for  the tax and (ii) no municipality to which tax would have
32    been paid  with  respect  to  those  gross  receipts  if  the
33    provisions  of this amendatory Act of 1991 had been in effect
34    before July  1,  1992,  shall  have  any  claim  against  the
 
HB2379 Engrossed            -13-              LRB9204175SMdvA
 1    taxpayer for any amount of the tax.
 2        (i)  Verification  of  customer  tax  liability.   When a
 3    public utility initially provides to  a  customer  a  service
 4    that  is  taxed  under this Section, that public utility must
 5    confirm whether the customer's  use  or  consumption  of  the
 6    service  will  take  place  within  the corporate limits of a
 7    municipality or, in the case of messages transmitted by means
 8    of electricity or  radio  magnetic  waves  or  fiber  optics,
 9    whether the origination of the message will take place within
10    the  corporate  limits  of  a  municipality.   If  the use or
11    consumption or the origination of the message does  not  take
12    place   within   a   particular   municipality,   then   that
13    municipality  may  not  impose  a tax on the customer and the
14    public utility may not collect a tax  from  the  customer  on
15    behalf  of  that  municipality  under  this  Section or, with
16    respect to a type of tax identified in  this  Section,  under
17    any home rule power.
18        (j)  Notice to taxpayers concerning municipal boundaries.
19    Each  bill  sent  to a customer for any item subject to a tax
20    imposed under this Section  or  subject  to  a  type  of  tax
21    identified  in this Section that is imposed under a home rule
22    power must contain a notice, in bold print, stating that  the
23    municipal  tax  may  be  imposed  only with respect to use or
24    consumption within the corporate limits of  the  municipality
25    or,   in  the  case  of  messages  transmitted  by  means  of
26    electricity or radio magnetic  waves  or  fiber  optics,  the
27    origination of the message within the corporate limits of the
28    municipality.   The  notice  must  state  that any person who
29    believes he or she is not subject to the  tax  should  notify
30    the  municipality.   The  municipality  must  investigate and
31    correct any errors promptly.
32    (Source: P.A.  90-16,  eff.  6-16-97;  90-561,  eff.  8-1-98;
33    90-562, eff. 12-16-97; 90-655,  eff.  7-30-98;  91-870,  eff.
34    6-22-00.)
 
HB2379 Engrossed            -14-              LRB9204175SMdvA
 1        Section  99.  Effective date.  This Act takes effect upon
 2    becoming law.

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