Illinois General Assembly - Illinois Compiled Statutes

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35 ILCS 636/5-10

(35 ILCS 636/5-10)

Sec. 5-10.

Authority.

The
corporate authorities of any  municipality in this State may tax any
and all of the following acts or privileges:

(a) The act or privilege of originating in such municipality or
receiving in such municipality intrastate telecommunications by a
person.
To prevent actual multi-municipal taxation of the act or privilege that is
subject to
taxation under this subsection, any taxpayer, upon proof that the taxpayer has
paid a tax
in another municipality on that event, shall be allowed a credit against any
tax
enacted
pursuant to or authorized by this Section to the extent of the amount of the
tax
properly
due and paid in the municipality that was not previously allowed as a credit
against any
other municipal tax.
However, such tax is not imposed on such act or privilege to
the extent such act or privilege may not, under the Constitution and
statutes of the United States, be made the subject of taxation by
municipalities in this State.

(b) The act or privilege of originating in such municipality or
receiving in such municipality interstate telecommunications by a
person. To prevent actual multi-state or multi-municipal taxation of the
act or privilege
that is subject to taxation under this subsection, any
taxpayer, upon
proof that the taxpayer has paid a tax in another state or municipality in
this State on such event,
shall be allowed a credit against any tax enacted pursuant to or
authorized by this Section to the extent of the amount of such tax
properly due and paid in such other state or such tax properly due and paid
in a municipality in this State
which was not previously
allowed as a credit against any other state or local tax in this
State.  However, such tax is not imposed on the act or privilege to
the extent such act or privilege may not, under the Constitution and
statutes of the United States, be made the subject of taxation by
municipalities in this State.

(Source: P.A. 92-526, eff. 7-1-02; 93-286, eff. 7-22-03.)