(35 ILCS 636/5-65)
Sec. 5-65.
Incorporation by reference.
On and after January 1, 2003,
for municipalities with populations of less than 500,000, all of the
provisions of Sections 7, 10, 11, 12, 13, 14, 15, 16, 17, 18, and 19
of the Telecommunications Excise Tax Act, Sections 4, 5, 5a, 5b, 5c,
5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b, and 6c of the Retailers' Occupation Tax
Act, and all the provisions of the Uniform Penalty and Interest Act,
which are not inconsistent with this Act, shall apply, as far as
practicable, to the subject matter of this Act to the same extent as
if such provisions were included herein. References in such
incorporated Sections of the Retailers' Occupation Tax Act to
retailers, to sellers, or to persons engaged in the business of
selling tangible personal property mean retailers, as defined in this
Act, or persons engaged in the act or privilege of originating or
receiving telecommunications. References in such incorporated
Sections of the Retailers' Occupation Tax Act to purchasers of
tangible personal property mean purchasers of telecommunications as
defined in this Act. References in such incorporated Sections of
the Retailers' Occupation Tax Act to sales of tangible personal
property mean the act or privilege of originating or receiving
telecommunications as defined in this Act.
(Source: P.A. 92-526, eff. 7-1-02.)
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