96TH GENERAL ASSEMBLY
State of Illinois
2009 and 2010
HB2403


 
Introduced 2/19/2009, by Rep. Lou Lang
 
SYNOPSIS AS INTRODUCED:
 		








  



35 ILCS 636/5-5









    Amends the Simplified Municipal Telecommunications Tax Act.  Makes a technical change in a Section concerning legislative intent.
















LRB096 09923 RCE 20086 b

















 


 


A BILL FOR









 











HB2403

LRB096 09923 RCE 20086 b






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    AN ACT concerning revenue.

 
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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 5-5 as follows:
 



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    (35 ILCS 636/5-5)



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    Sec. 5-5. Legislative intent. The
The General Assembly has 
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authorized the
corporate
authorities of any municipality to 
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impose various fees and taxes on
the privilege of originating 
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or receiving telecommunications, and on
retailers engaged in 
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the business of transmitting such
telecommunications, all of 
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which are remitted by such retailers
directly to the imposing 
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municipality.
To simplify the imposition and collection of 
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municipal
telecommunications taxes and to reduce complication 
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and burden,
the General Assembly is repealing
the municipal 
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telecommunications
tax, the municipal tax on the occupation or 
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privilege of transmitting
messages, and the municipal 
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infrastructure maintenance fee, and is enacting
this 
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Simplified
Municipal Telecommunications Tax Act which
provides 
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for a single municipally imposed telecommunications tax
which, 
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for municipalities with populations of less than 500,000, will

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be collected by the Illinois Department of Revenue, but which, 
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for
municipalities of 500,000 or
more, will continue to be 
 


 






HB2403
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collected by such municipalities.
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(Source: P.A. 92-526, eff. 7-1-02.)