Full Text of HB4573 093rd General Assembly
HB4573 93RD GENERAL ASSEMBLY
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93RD GENERAL ASSEMBLY
State of Illinois
2003 and 2004 HB4573
Introduced 02/04/04, by Arthur L. Turner SYNOPSIS AS INTRODUCED: |
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Amends the Simplified Municipal Telecommunications Tax Act. Makes a technical change in a Section concerning imposition of the tax.
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A BILL FOR
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HB4573 |
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LRB093 17682 SJM 43358 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 | 5 |
| 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 | 9 |
| with populations of
less
than 500,000, the tax authorized by | 10 |
| this Act shall be imposed (except as
provided in Sections 5-25 | 11 |
| and 5-30 of this Act), amended, or repealed by an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 | 13 |
| the municipality with
the Department pursuant to the rules of | 14 |
| 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 | 19 |
| appropriate
form with the Department.
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| (2) Any certified copy of an ordinance (i) filed with | 21 |
| the
Department prior to
October 1, 2002 shall be effective | 22 |
| with respect to gross charges billed by
telecommunications | 23 |
| retailers on or after January 1, 2003 and (ii) filed with | 24 |
| the Department on or after
October 1, 2002 and before April | 25 |
| 1, 2003 shall be
effective with respect to
gross charges | 26 |
| billed by telecommunications retailers
on or after July 1, | 27 |
| 2003.
On and after April 1, 2003, any certified copy of an | 28 |
| ordinance filed with the
Department
on or before September | 29 |
| 20 or March 20 shall be effective with respect to gross
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| charges
billed by telecommunications retailers on or after | 31 |
| the following January 1 or
July 1,
respectively. If the | 32 |
| certified ordinance is filed with the Department on or
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HB4573 |
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LRB093 17682 SJM 43358 b |
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| before
September 20, the Department shall determine by | 2 |
| October 10 whether the
ordinance
meets the criteria under | 3 |
| this Act. If the certified ordinance is filed with the
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| Department
on or before March 20, the Department shall | 5 |
| determine by April 10 whether the ordinance
meets the | 6 |
| criteria under this Act. If the ordinance meets the | 7 |
| criteria, the Department shall
notify the | 8 |
| telecommunications retailers via a posting on the | 9 |
| Department's web
site that
the ordinance is approved and | 10 |
| shall list the rate. For ordinances filed with
the
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| Department on or before September 20, notification must be | 12 |
| made no later than
October
10. For ordinances filed with | 13 |
| 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 | 16 |
| populations of
500,000 or more, the
tax authorized by this Act | 17 |
| shall be imposed, amended, or repealed, and
any authorized | 18 |
| exemptions granted, by the adoption of an ordinance
and | 19 |
| notification to the telecommunications retailers.
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| (Source: P.A. 92-526, eff. 7-1-02; 93-286, eff. 7-22-03.)
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