Synopsis As Introduced Amends the Electricity Infrastructure Maintenance Fee Law and the Illinois Municipal Code. Authorizes municipalities that impose certain taxes or fees on or collected by public utilities to conduct audits of those utilities to determine the accuracy of the taxes or fees paid to the municipality. Sets forth procedures under which a municipality may collect information from a public utility that is necessary to perform an audit. Sets forth procedures concerning the audit findings, liability for errors, penalties, confidentiality, and exemptions. Provides that a municipality may audit a community antenna television system operator franchised by the municipality to provide video services. Sets forth the procedures concerning the audit. Amends the Local Government Taxpayers' Bill of Rights Act. Limits the authority of municipalities (including home rule municipalities) to impose penalties with respect to certain taxes imposed under the Illinois Municipal Code or with respect to the municipal electricity infrastructure maintenance fee. Amends the Counties Code. Provides that a county may audit a community antenna television system operator franchised by the county to provide video services. Sets forth the procedures concerning the audit. Sets forth procedures concerning the audit findings, liability for errors, and confidentiality. Contains other provisions. Effective immediately.
Senate Committee Amendment No. 1 Further amends the Counties Code and the Illinois Municipal Code. Adds statewide franchise holders under specified circumstances to the definition of "CATV operators". Provides that a county or municipality that has imposed a franchise fee under specified circumstances may, subject to the limitations and protections stated in the Local Government Taxpayers' Bill of Rights Act (instead of the Local Government Taxpayers' Bill of Rights Act and certain provisions of the Cable and Video Customer Protection Law), request information from a CATV operator to perform an audit.
Fiscal Note (Dept. of Revenue)
SB 2612 will have no fiscal impact on State revenues.
Home Rule Note (Dept. of Commerce & Economic Opportunity)
Replaces everything after the enacting clause. Reinserts the provisions of the engrossed bill with changes. Deletes provisions concerning municipal electricity infrastructure maintenance fees. Provides that under specified circumstances, a county or municipality may conduct an audit of a community antenna television system (CATV) operator's franchise fees (instead of gross revenues) derived from the provision of cable and video services. Provides that the provisions authorizing a county or municipality to conduct an audit of a CATV operator's franchise fees do not apply to any action that was commenced, to any complaint that was filed, or to any audit that was commenced before the effective date of the amendatory Act. Provides that the provisions also do not apply to any franchise agreement that was entered into before the effective date of the amendatory Act unless the franchise agreement contains audit provisions but no specifics regarding audit procedures. Makes changes in provisions requiring a municipality to notify an electricity deliverer of an error by the electricity deliverer in the amount of fees collected or paid by the electricity deliverer. Makes changes in provisions requiring a municipality to notify a public utility of an error by the public utility in the amount of taxes paid by the public utility. Exempts municipalities having a population of more than 1,000,000 from the provisions that are otherwise applicable to municipalities. Effective immediately.