093_SB1101ham002
LRB093 07190 SJM 17113 a
1 AMENDMENT TO SENATE BILL 1101
2 AMENDMENT NO. . Amend Senate Bill 1101, AS AMENDED,
3 by replacing the introductory clause of Section 15 with the
4 following:
5 "Section 15. The Simplified Municipal Telecommunications
6 Tax Act is amended by changing Sections 5-7, 5-10, 5-20, and
7 5-50 as follows:"; and
8 in Section 15, immediately below Sec. 5-10, by inserting the
9 following:
10 "(35 ILCS 636/5-20)
11 Sec. 5-20. Imposition.
12 (a) On and after January 1, 2003, for municipalities
13 with populations of less than 500,000, the tax authorized by
14 this Act shall be imposed (except as provided in Sections
15 5-25 and 5-30 of this Act), amended, or repealed by an
16 ordinance adopted by the municipality, which ordinance shall
17 be filed by the municipality with the Department pursuant to
18 the rules of the Department.
19 (1) Any ordinance adopted by a municipality with a
20 population of less than 500,000 which attempts to impose,
21 amend or repeal the tax authorized by this Act shall be
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1 of no force and effect until properly filed with an
2 appropriate form with the Department.
3 (2) Any certified copy of an ordinance (i) filed
4 with the Department prior to October 1, 2002 shall be
5 effective with respect to gross charges billed by
6 telecommunications retailers on or after January 1, 2003
7 and (ii) thereafter any certified copy of an ordinance
8 filed with the Department on or after October 1, 2002 and
9 before April 1, 2003 prior to any April 1 or October 1
10 shall be effective with respect to gross charges billed
11 by telecommunications retailers on or after the following
12 July 1, 2003 or January 1, respectively. On and after
13 April 1, 2003, any certified copy of an ordinance filed
14 with the Department on or before September 20 or March 20
15 shall be effective with respect to gross charges billed
16 by telecommunications retailers on or after the following
17 January 1 or July 1, respectively. If the certified
18 ordinance is filed with the Department on or before
19 September 20, the Department shall determine by October
20 10 whether the ordinance meets the criteria under this
21 Act. If the certified ordinance is filed with the
22 Department on or before March 20, the Department shall
23 determine by April 10 whether the ordinance meets the
24 criteria under this Act. If the ordinance meets the
25 criteria, the Department shall notify the
26 telecommunications retailers via a posting on the
27 Department's web site that the ordinance is approved and
28 shall list the rate. For ordinances filed with the
29 Department on or before September 20, notification must
30 be made no later than October 10. For ordinances filed
31 with the Department on or before March 20, notification
32 must be made no later than April 10.
33 (b) On and after January 1, 2003, for municipalities
34 with populations of 500,000 or more, the tax authorized by
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1 this Act shall be imposed, amended, or repealed, and any
2 authorized exemptions granted, by the adoption of an
3 ordinance and notification to the telecommunications
4 retailers.
5 (Source: P.A. 92-526, eff. 7-1-02.)"; and
6 by replacing Section 99 with the following:
7 "Section 99. Effective date. This Act takes effect on
8 January 1, 2004, except that this Section and the changes to
9 Sections 5-10, 5-20, and 5-50 of the Simplified Municipal
10 Telecommunications Tax Act take effect upon becoming law.".