93RD GENERAL ASSEMBLY
State of Illinois
2003 and 2004
HB4465


 
Introduced 02/03/04, by Frank J. Mautino
 
SYNOPSIS AS INTRODUCED:
 		














35 ILCS 636/5-20









    Amends the Simplified Municipal Telecommunications Tax Act.  Makes a technical change in a Section concerning imposition of the tax.



















LRB093 17681 SJM 43357 b




















 


 


A BILL FOR









 














HB4465

LRB093 17681 SJM 43357 b









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    AN ACT concerning taxes.

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


 
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    Section 5. The Simplified Municipal Telecommunications Tax 
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Act is amended  by changing Section 5-20 as follows:
 



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    (35 ILCS 636/5-20)



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    Sec. 5-20. Imposition. 

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    (a) On and after January 1, 2003, for all municipalities 
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with populations of
less
than 500,000, the tax authorized by 
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this Act shall be imposed (except as
provided in Sections 5-25 
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and 5-30 of this Act), amended, or repealed by an
ordinance

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adopted
by the municipality, which ordinance shall be filed by 
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the municipality with
the Department pursuant to the rules of 
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the Department.


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        (1) Any ordinance adopted by a municipality with a

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    population of less than 500,000 which attempts to impose,

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    amend or repeal the tax authorized by this Act shall be of

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    no force and effect until properly filed with an 
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    appropriate
form with the Department.


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        (2) Any certified copy of an ordinance (i) filed with 
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    the
Department prior to
October 1, 2002 shall be effective 
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    with respect to gross charges billed by
telecommunications 
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    retailers on or after January 1, 2003 and (ii) filed with 
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    the Department on or after
October 1, 2002 and before April 
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    1, 2003 shall be
effective with respect to
gross charges 
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    billed by telecommunications retailers
on or after July 1, 
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    2003.
On and after April 1, 2003, any certified copy of an 
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    ordinance filed with the
Department
on or before September 
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    20 or March 20 shall be effective with respect to gross

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    charges
billed by telecommunications retailers on or after 
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    the following January 1 or
July 1,
respectively. If the 
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    certified ordinance is filed with the Department on or

 


 









HB4465
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LRB093 17681 SJM 43357 b







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    before
September 20, the Department shall determine by 
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    October 10 whether the
ordinance
meets the criteria under 
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    this Act. If the certified ordinance is filed with the

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    Department
on or before March 20, the Department shall 
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    determine by April 10 whether the ordinance
meets the 
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    criteria under this Act. If the ordinance meets the 
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    criteria, the Department shall
notify the 
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    telecommunications retailers via a posting on the 
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    Department's web
site that
the ordinance is approved and 
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    shall list the rate. For ordinances filed with
the

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    Department on or before September 20, notification must be 
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    made no later than
October
10. For ordinances filed with 
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    the Department on or before March 20,
notification must be

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    made no later than April 10.

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    (b) On and after January 1, 2003, for municipalities with 
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populations of
500,000 or more, the
tax authorized by this Act 
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shall be imposed, amended, or repealed, and
any authorized 
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exemptions granted, by the adoption of an ordinance
and 
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notification to the telecommunications retailers.

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(Source: P.A. 92-526, eff. 7-1-02; 93-286, eff. 7-22-03.)