(35 ILCS 638/80)
Sec. 80.
Customers' procedures and remedies for correcting taxes and
fees.
(a) If a customer believes that he or she is being charged an improper
amount of tax or is not subject to a tax imposed under the Simplified Municipal
Telecommunications Tax Act for a telecommunications service covered by the term
"mobile telecommunications" under this Act, he or she shall follow the
procedures outlined in subsection (c) of Section 5-42 of the Simplified
Municipal Telecommunications Tax Act. The procedures outlined in subsection (c)
of Section 5-42 of the Simplified Municipal Telecommunications Tax Act shall
also apply to the home service provider, the Department, and municipalities.
(b) Nothing in subsection (a) shall apply to a municipality that directly
receives collected tax revenue from a retailer under subsection (b) of Section
5-40 of the Simplified Municipal Telecommunications Tax Act for a
telecommunications service covered by the term "mobile telecommunications
service" under this Act. In lieu of subsection (a), a customer may seek
relief under subsection (c) only if a municipality directly receives collected
tax
revenue from a retailer under subsection (b) of Section 5-40 of the Simplified
Municipal Telecommunications Tax Act for a telecommunications service covered
by the term "mobile telecommunications service" under this Act.
(c) For municipalities covered under subsection (b) of Section 5-40 of the
Simplified Municipal Telecommunications Tax Act,
if a customer believes that an amount of tax or assignment of place of
primary use or taxing jurisdiction included on a billing is erroneous, the
customer shall notify the home service provider in writing. The customer shall
include in this written notification the street address for her or his place of
primary use, the account name and number for which the customer seeks a
correction of the tax assignment, a description of the error asserted by the
customer, and any other information that the home service provider reasonably
requires to process the request. Within 60 days after receiving a notice under
this subsection (c), the home service provider shall review its
records and the
electronic database or enhanced zip code used pursuant to Section 25 or 40 to
determine the customer's taxing jurisdiction. If this review shows that the
amount of tax, assignment of place of primary use, or taxing jurisdiction is in
error, the home service provider shall correct the error and refund or credit
the amount of tax erroneously collected from the customer for a period of up to
2 years. If this review shows that the amount of tax, assignment of place of
primary use, or taxing jurisdiction is correct, the home service provider
shall provide a written explanation to the customer. If the customer is dissatisfied with the response of the home
service
provider under this Section, the customer may seek a correction or refund or
both from the
municipality that directly receives collected tax revenue from a retailer
pursuant to subsection (b) of Section 5-40 of the Simplified Municipal
Telecommunications Tax Act for a telecommunications service covered by the term
"mobile telecommunications service" under this Act.
(d) The procedures set forth in subsections (b) and (c) shall be the first
course of remedy
available to customers seeking correction of assignment of place of primary use
or taxing jurisdiction or a refund of or other compensation for taxes, charges,
and fees erroneously collected by the home service provider, and no cause of
action based upon a dispute arising from these taxes, charges, or fees shall
accrue until a customer has reasonably exercised the rights
and procedures set forth in this Section.
(Source: P.A. 92-474, eff. 8-1-02; 92-602, eff. 7-1-02.)
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