State of Illinois
2017 and 2018


Introduced 1/24/2017, by Sen. John J. Cullerton


35 ILCS 636/5-5

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

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1    AN ACT concerning revenue.
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
4    Section 5. The Simplified Municipal Telecommunications Tax
5Act is amended by changing Section 5-5 as follows:
6    (35 ILCS 636/5-5)
7    Sec. 5-5. Legislative intent. The The General Assembly has
8authorized the corporate authorities of any municipality to
9impose various fees and taxes on the privilege of originating
10or receiving telecommunications, and on retailers engaged in
11the business of transmitting such telecommunications, all of
12which are remitted by such retailers directly to the imposing
13municipality. To simplify the imposition and collection of
14municipal telecommunications taxes and to reduce complication
15and burden, the General Assembly is repealing the municipal
16telecommunications tax, the municipal tax on the occupation or
17privilege of transmitting messages, and the municipal
18infrastructure maintenance fee, and is enacting this
19Simplified Municipal Telecommunications Tax Act which provides
20for a single municipally imposed telecommunications tax which,
21for municipalities with populations of less than 500,000, will
22be collected by the Illinois Department of Revenue, but which,
23for municipalities of 500,000 or more, will continue to be



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