(35 ILCS 636/5-25)
Existing telecommunications taxes and fees.
(a) Between July 1, 2002 and August 1, 2002, the Department
shall publish a list of the municipalities with a population of
less than 500,000 that have, at any time before the effective date of this
Act, enacted ordinances imposing any taxes or fees authorized by subparagraph
8-11-2 of the Illinois Municipal Code, Section 8-11-17 of the Illinois
Municipal Code, or Section 20 of the
Telecommunications Infrastructure Maintenance Fee Act. Such list shall include
the name of
each such municipality, the rates at which such taxes or fees are
imposed as of the effective date of this Act, and the rate of the new
Telecommunications Tax, as calculated pursuant to Section 5-30 of this
(b) In compiling the list described in this Section, the
Department shall collect information from retailers, municipalities,
the Illinois Commerce Commission, and other sources deemed by the
Department to be reliable.
(c) Any municipality appearing on the list published pursuant to
this Section shall not be required to adopt and file an ordinance
implementing the tax authorized by this Act. The list shall be
conclusive evidence of the imposition of the tax authorized by this
Act at the rate appearing on such list.
Any tax imposed in such manner shall take effect with respect to gross charges
billed by telecommunications retailers on or after January 1, 2003.
A municipality may alter such
tax only by filing an ordinance with the Department pursuant
to Section 5-20 of this Act.
(Source: P.A. 92-526, eff. 7-1-02.)