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90_HB1147sam001
LRB9005036KDmbam01
1 AMENDMENT TO HOUSE BILL 1147
2 AMENDMENT NO. . Amend House Bill 1147 by replacing
3 the title with the following:
4 "AN ACT concerning telecommunications."; and
5 by replacing everything after the enacting clause with the
6 following:
7 "Section 1. Short title. This Act may be cited as the
8 Telecommunications Municipal Infrastructure Maintenance Fee
9 Act.
10 Section 5. Legislative intent. The General Assembly
11 imposed a tax on invested capital of utilities to partially
12 replace the personal property tax that was abolished by the
13 Illinois Constitution of 1970. Since that tax was imposed,
14 telecommunications retailers have evolved from utility status
15 into an increasingly competitive industry serving the public.
16 This Act is intended to abolish the invested capital tax on
17 telecommunications retailers (that is, persons engaged in the
18 business of transmitting messages and acting as a retailer of
19 telecommunications as defined in Section 2 of the
20 Telecommunication Excise Tax Act, other than cellular
21 telecommunications retailers, who already have been excluded
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1 from application of the invested capital tax by earlier
2 legislative action), abolish municipal franchise fees with
3 respect to telecommunications retailers, create a uniform
4 system for the collection and distribution of fees associated
5 with the privilege of use of the public right of way for
6 telecommunications activity, and provide municipalities with
7 a comprehensive method of compensation for telecommunications
8 activity including the recovery of reasonable costs of
9 regulating the use of the public rights-of-way for
10 telecommunications activity.
11 Section 10. Definitions.
12 (a) "Gross charges" means the amount paid to a
13 telecommunications retailer for the act or privilege of
14 originating or receiving telecommunications in this State or
15 the municipality imposing the fee under this Act, as the
16 context requires, and for all services rendered in connection
17 therewith, valued in money whether paid in money or
18 otherwise, including cash, credits, services, and property of
19 every kind or nature, and shall be determined without any
20 deduction on account of the cost of such telecommunications,
21 the cost of the materials used, labor or service costs, or
22 any other expense whatsoever. In case credit is extended,
23 the amount thereof shall be included only as and when paid.
24 "Gross charges" for private line service shall include
25 charges imposed at each channel point within this State or
26 the municipality imposing the fee under this Act, charges for
27 the channel mileage between each channel point within this
28 State or the municipality imposing the fee under this Act,
29 and charges for that portion of the interstate inter-office
30 channel provided within Illinois or the municipality imposing
31 the fee under this Act. However, "gross charges" shall not
32 include:
33 (1) any amounts added to a purchaser's bill because
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1 of a charge made under: (i) the fee imposed by this
2 Section, (ii) additional charges added to a purchaser's
3 bill under Section 9-221 or 9-222 of the Public Utilities
4 Act, (iii) amounts collected under Section 8-11-17 of the
5 Illinois Municipal Code, (iv) the tax imposed by the
6 Telecommunications Excise Tax Act, (v) 911 surcharges, or
7 (vi) the tax imposed by Section 4251 of the Internal
8 Revenue Code;
9 (2) charges for a sent collect telecommunication
10 received outside of this State or the municipality
11 imposing the fee, as the context requires;
12 (3) charges for leased time on equipment or charges
13 for the storage of data or information or subsequent
14 retrieval or the processing of data or information
15 intended to change its form or content. Such equipment
16 includes, but is not limited to, the use of calculators,
17 computers, data processing equipment, tabulating
18 equipment, or accounting equipment and also includes the
19 usage of computers under a time-sharing agreement.
20 (4) charges for customer equipment, including such
21 equipment that is leased or rented by the customer from
22 any source, wherein such charges are disaggregated and
23 separately identified from other charges;
24 (5) charges to business enterprises certified under
25 Section 9-222.1 of the Public Utilities Act to the extent
26 of such exemption and during the period of time specified
27 by the Department of Commerce and Community Affairs or by
28 the municipality imposing the fee under the Act, as the
29 context requires;
30 (6) charges for telecommunications and all services
31 and equipment provided in connection therewith between a
32 parent corporation and its wholly owned subsidiaries or
33 between wholly owned subsidiaries, and only to the extent
34 that the charges between the parent corporation and
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1 wholly owned subsidiaries or between wholly owned
2 subsidiaries represent expense allocation between the
3 corporations and not the generation of profit other than
4 a regulatory required profit for the corporation
5 rendering such services;
6 (7) bad debts ("bad debt" means any portion of a
7 debt that is related to a sale at retail for which gross
8 charges are not otherwise deductible or excludable that
9 has become worthless or uncollectible, as determined
10 under applicable federal income tax standards; if the
11 portion of the debt deemed to be bad is subsequently
12 paid, the retailer shall report and pay the tax on that
13 portion during the reporting period in which the payment
14 is made);
15 (8) charges paid by inserting coins in
16 coin-operated telecommunication devices; or
17 (9) charges for telecommunications and all services
18 and equipment provided to a municipality imposing the
19 infrastructure maintenance fee.
20 (b) "Telecommunications" includes, but is not limited
21 to, messages or information transmitted through use of local,
22 toll, and wide area telephone service, channel services,
23 telegraph services, teletypewriter service, computer exchange
24 services, private line services, specialized mobile radio
25 services, or any other transmission of messages or
26 information by electronic or similar means, between or among
27 points by wire, cable, fiber optics, laser, microwave, radio,
28 satellite, or similar facilities. Unless the context clearly
29 requires otherwise, "telecommunications" shall also include
30 wireless telecommunications as hereinafter defined.
31 "Telecommunications" shall not include value added services
32 in which computer processing applications are used to act on
33 the form, content, code, and protocol of the information for
34 purposes other that transmission. "Telecommunications" shall
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1 not include purchase of telecommunications by a
2 telecommunications service provider for use as a component
3 part of the service provided by him or her to the ultimate
4 retail consumer who originates or terminates the end-to-end
5 communications. Retailer access charges, right of access
6 charges, charges for use of intercompany facilities, and all
7 telecommunications resold in the subsequent provision and
8 used as a component of, or integrated into, end-to-end
9 telecommunications service shall not be included in gross
10 charges as sales for resale. "Telecommunications" shall not
11 include the provision of cable services through a cable
12 system as defined in the Cable Communications Act of 1984 (47
13 U.S.C. Sections 521 and following) as now or hereafter
14 amended or through an open video system as defined in the
15 Rules of the Federal Communications Commission (47 C.D.F.
16 76.1550 and following) as now or hereafter amended.
17 (c) "Wireless telecommunications" includes cellular
18 mobile telephone services, personal wireless services as
19 defined in Section 704(C) of the Telecommunications Act of
20 1996 (Public Law No. 104-104) as now or hereafter amended,
21 including all commercial mobile radio services, and paging
22 services.
23 (d) "Telecommunications retailer" or "retailer" or
24 "carrier" means and includes every person engaged in the
25 business of making sales of telecommunications at retail as
26 defined in this Section. The Illinois Department of Revenue
27 or the municipality imposing the fee, as the case may be,
28 may, in its discretion, upon applications, authorize the
29 collection of the fee hereby imposed by any retailer not
30 maintaining a place of business within this State, who, to
31 the satisfaction of the Department or municipality, furnishes
32 adequate security to insure collection and payment of the
33 fee. When so authorized, it shall be the duty of such
34 retailer to pay the fee upon all of the gross charges for
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1 telecommunications in the same manner and subject to the same
2 requirements as a retailer maintaining a place of business
3 within the State or municipality imposing the fee.
4 (e) "Retailer maintaining a place of business in this
5 State", or any like term, means and includes any retailer
6 having or maintaining within this State, directly or by a
7 subsidiary, an office, distribution facilities, transmission
8 facilities, sales office, warehouse, or other place of
9 business, or any agent or other representative operating
10 within this State under the authority of the retailer or its
11 subsidiary, irrespective of whether such place of business or
12 agent or other representative is located here permanently or
13 temporarily, or whether such retailer or subsidiary is
14 licensed to do business in this State.
15 (f) "Sale of telecommunications at retail" means the
16 transmitting, supplying, or furnishing of telecommunications
17 and all services rendered in connection therewith for a
18 consideration, other than between a parent corporation and
19 its wholly owned subsidiaries or between wholly owned
20 subsidiaries, when the gross charge made by one such
21 corporation to another such corporation is not greater than
22 the gross charge paid to the retailer for their use or
23 consumption and not for sale.
24 (g) "Service address" means the location of
25 telecommunications equipment from which telecommunications
26 services are originated or at which telecommunications
27 services are received. If this is not a defined location, as
28 in the case of wireless telecommunications, paging systems,
29 maritime systems, air-to-ground systems, and the like,
30 "service address" shall mean the location of the customer's
31 primary use of the telecommunications equipment as defined by
32 the location in Illinois where bills are sent.
33 Section 15. State telecommunications infrastructure
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1 maintenance fees.
2 (a) A State infrastructure maintenance fee is hereby
3 imposed upon telecommunications retailers as a replacement
4 for the personal property tax in an amount specified in
5 subsection (b).
6 (b) The amount of the State infrastructure maintenance
7 fee imposed upon a telecommunications retailer under this
8 Section shall be equal to 0.5% of all gross charges charged
9 by the telecommunications retailer to service addresses in
10 this State for telecommunications, other than wireless
11 telecommunications, originating or received in this State.
12 However, the State infrastructure maintenance fee is not
13 imposed in any case in which the imposition of the fee would
14 violate the Constitution or statutes of the United States.
15 (c) An optional infrastructure maintenance fee is hereby
16 created. A telecommunications retailer may elect to pay the
17 optional infrastructure maintenance fee with respect to the
18 gross charges charged by the telecommunications retailer to
19 service addresses in a particular municipality for
20 telecommunications, other than wireless telecommunications,
21 originating or received in the municipality if (1) the
22 telecommunications retailer is not required to pay any
23 compensation to the municipality under an existing franchise
24 agreement and (2) the municipality has not imposed a
25 municipal infrastructure maintenance fee as authorized in
26 Section 20 of this Act. If a telecommunications retailer
27 elects to pay this fee with respect to the gross charges
28 charged by the telecommunications retailer to service
29 addresses in a particular municipality, such election shall
30 remain in full force and effect until such time as the
31 municipality imposes a municipal infrastructure maintenance
32 fee.
33 (d) The amount of the optional infrastructure
34 maintenance fee which a telecommunications retailer may elect
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1 to pay with respect to a particular municipality shall be
2 equal to 25% of the maximum amount of the municipal
3 infrastructure maintenance fee which the municipality could
4 impose under Section 20 of this Act.
5 (e) The State infrastructure maintenance fee and the
6 optional infrastructure maintenance fee authorized by this
7 Section shall be collected, enforced, and administered as set
8 forth in Section 25 of this Act.
9 Section 20. Municipal telecommunications infrastructure
10 maintenance fee.
11 (a) A municipality may impose a municipal infrastructure
12 maintenance fee upon telecommunications retailers in an
13 amount specified in subsection (b).
14 (b) The amount of the municipal infrastructure
15 maintenance fee imposed upon a telecommunications retailer
16 under this Section shall not exceed: (i) in a municipality
17 with a population of more than 500,000, 2.0% of all gross
18 charges charged by the telecommunications retailer to service
19 addresses in the municipality for telecommunications
20 originating or received in the municipality; and (ii) in a
21 municipality with a population of 500,000 or less, 1.0% of
22 all gross charges charged by the telecommunications retailer
23 to service addresses in the municipality for
24 telecommunications originating or received in the
25 municipality. If imposed, the municipal telecommunications
26 infrastructure fee must be in 1/4% increments. However, the
27 fee shall not be imposed in any case in which the imposition
28 of the fee would violate the Constitution or statutes of the
29 United States.
30 (c) The municipal telecommunications infrastructure fee
31 authorized by this Section shall be collected, enforced, and
32 administered as set forth in Section 25 of this Act.
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1 Section 25. Collection, enforcement, and administration
2 of telecommunications infrastructure maintenance fees.
3 (a) A telecommunications retailer shall charge each
4 customer an additional charge equal to the sum of (1) an
5 amount equal to the State infrastructure maintenance fee
6 attributable to that customer's service address and (2) an
7 amount equal to the optional infrastructure maintenance fee,
8 if any, attributable to that customer's service address and
9 (3) an amount equal to the municipal infrastructure
10 maintenance fee, if any, attributable to that customer's
11 service address. Such additional charge shall be shown
12 separately on the bill to each customer.
13 (b) The State infrastructure maintenance fee and the
14 optional infrastructure maintenance fee shall be designated
15 as a replacement for the personal property tax and shall be
16 remitted by the telecommunications retailer to the Illinois
17 Department of Revenue; provided, however, that the
18 telecommunications retailer may retain an amount not to
19 exceed 2% of the State infrastructure maintenance fee and the
20 optional infrastructure maintenance fee, if any, collected by
21 it to reimburse itself for expenses incurred in accounting
22 for and remitting the fee. All amounts herein remitted to
23 the Department shall be transferred to the Personal Property
24 Tax Replacement Fund in the State Treasury.
25 (c) The municipal infrastructure maintenance fee shall
26 be remitted by the telecommunications retailer to the
27 municipality imposing the municipal infrastructure
28 maintenance fee; provided, however, that the
29 telecommunications retailer may retain an amount not to
30 exceed 2% of the municipal infrastructure maintenance fee
31 collected by it to reimburse itself for expenses incurred in
32 accounting for and remitting the fee. The municipality
33 imposing the municipal infrastructure maintenance fee shall
34 collect, enforce, and administer the fee.
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1 (d) Amounts paid under this Act by telecommunications
2 retailers shall not be included in the tax base under any of
3 the following Acts as described immediately below:
4 (1) "gross charges" for purposes of the
5 Telecommunications Excise Tax Act;
6 (2) "gross receipts" for purposes of the municipal
7 utility tax as prescribed in Section 8-11-2 of the
8 Illinois Municipal Code;
9 (3) "gross charge" for purposes of the municipal
10 telecommunications tax as prescribed in Section 8-11-17
11 of the Illinois Municipal Code;
12 (4) "gross revenue" for purposes of the tax on
13 annual gross revenue of public utilities as prescribed in
14 Section 2-202 of the Public Utilities Act.
15 (e) Except as provided in subsection (f), during any
16 period of time when a municipality receives any compensation
17 other than the municipal infrastructure maintenance fee set
18 forth in Section 20, for a telecommunications retailer's use
19 of the public right-of-way, no municipal infrastructure
20 maintenance fee may be imposed by such municipality pursuant
21 to this Act.
22 (f) Notwithstanding subsection (e), a municipality that,
23 pursuant to a franchise agreement in existence on the
24 effective date of this Act, receives compensation from a
25 telecommunications retailer for the use of the public
26 right-of-way may impose a municipal infrastructure
27 maintenance fee pursuant to this Act; provided that such
28 municipal infrastructure maintenance fee shall be
29 unenforceable after an initial period of 90 days unless, at
30 the expiration of such 90 day period such municipality; (1)
31 has irrevocably waived its right to receive all compensation
32 under existing franchise agreements or the like with
33 telecommunications retailers, and (2) is not currently
34 receiving, nor shall in the future receive, any compensation
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1 from a telecommunications retailer for the use of the
2 municipality's right-of-way other than the municipal
3 infrastructure maintenance fee set forth in Section 20.
4 Section 30. Validity of existing franchise fees and
5 agreements.
6 (a) Upon the effective date of this Act, the municipal
7 infrastructure maintenance fee authorized by this Act shall
8 be the only fee or compensation for recovering the reasonable
9 costs of regulating the use of the public rights-of-way and
10 for the use of public rights-of-way that may be levied by or
11 otherwise required by ordinance, resolution, or contract to
12 be paid to a unit of local government for the use of the
13 public way of a unit of local government by
14 telecommunications retailers. No new fees shall be imposed
15 upon or other charges required from telecommunications
16 retailers by units of local government from and after the
17 effective date of this Act. No telecommunications retailer
18 paying either the applicable municipal infrastructure
19 maintenance fee or the optional infrastructure maintenance
20 fee authorized by this Act may be denied the use, directly or
21 indirectly, of the public way of the municipality either
22 imposing the municipal infrastructure maintenance fee or to
23 which the optional infrastructure maintenance fee relates, as
24 the case may be, as authorized under the Telephone Company
25 Act. Nothing in this Act shall excuse any person or entity
26 from obligations imposed under any law concerning generally
27 applicable taxes or standards for construction on, over,
28 under, or within, use of or repair of the public
29 rights-of-way, including standards relating to free standing
30 towers and other structures upon the public way, nor shall
31 any person or entity be excused from any liability imposed by
32 any such law for the failure to comply with such generally
33 applicable taxes or standards governing construction on,
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1 over, under, or within, use of or repair of the public
2 rights-of-way.
3 (b) Agreements between telecommunications retailers and
4 units of local government entered into before the effective
5 date of this Act regarding use of the public ways shall
6 remain valid according to and for their stated terms. If,
7 following the effective date of this Act, such an agreement
8 is renewed automatically or by agreement of the parties, the
9 compensation or fee under the agreement shall be equal to the
10 maximum amount of the municipal infrastructure maintenance
11 fee which the municipality could impose under Section 20 of
12 this Act. If a municipality imposes a municipal
13 infrastructure maintenance fee pursuant to subsection (f) of
14 Section 25 prior to the expiration or termination of all
15 existing franchise agreements providing for compensation to
16 the municipality by a telecommunications retailer for the use
17 of the public right-of-way, all fees, charges, and other
18 compensation imposed upon and collected from such
19 telecommunications retailer by the municipality pursuant to
20 such existing franchise agreements shall be directly credited
21 against such telecommunications retailer's obligation to pay
22 any municipal infrastructure maintenance fee otherwise due
23 under this Act.
24 (c) The regulation of the terms and conditions upon
25 which poles, conduits, and other facilities located in the
26 public way may be shared by or between telecommunications
27 retailers shall be committed exclusively to the jurisdiction
28 of the Illinois Commerce Commission and the Federal
29 Communications Commission, and such regulation shall not be
30 among the home rule powers and functions described in
31 subsection (h) of Section 6 of Article VII of the Illinois
32 Constitution. Moreover, no unit of local government may
33 enter into any contract or agreement with a
34 telecommunications retailer with respect to the terms and
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1 conditions upon which poles, conduits, and other facilities
2 located in the public way may be shared by or between
3 telecommunications retailers.
4 Section 35. Home rule. The authorization of
5 infrastructure maintenance fees and other fees relating to
6 the use of the public right-of-way for telecommunications
7 activity imposed upon telecommunications retailers is an
8 exclusive power and function of the State. A home rule
9 municipality may not impose franchise or other fees upon or
10 require other compensation from telecommunications retailers
11 for use of the public way, other than the municipal
12 infrastructure maintenance fee authorized by this Act. This
13 Act is a denial and limitation of home rule powers and
14 functions under subsection (h) of Section 6 of Article VII of
15 the Illinois Constitution.
16 Section 40. Severability. If any provision of this Act
17 or its application to any person or circumstance is held
18 invalid, the invalidity of the provision or application does
19 not affect other provisions or applications of the Act that
20 can be given effect without the invalid provision or
21 application.
22 (35 ILCS 610/2a.1 rep.)
23 Section 905. The Messages Tax Act is amended by
24 repealing Section 2a.1.
25 Section 910. The State Revenue Sharing Act is amended by
26 changing Section 12 as follows:
27 (30 ILCS 115/12) (from Ch. 85, par. 616)
28 Sec. 12. Personal Property Tax Replacement Fund. There
29 is hereby created the Personal Property Tax Replacement Fund,
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1 a special fund in the State Treasury into which shall be paid
2 all revenue realized:
3 (a) all amounts realized from the additional personal
4 property tax replacement income tax imposed by subsections
5 (c) and (d) of Section 201 of the Illinois Income Tax Act,
6 except for those amounts deposited into the Income Tax Refund
7 Fund pursuant to subsection (c) of Section 901 of the
8 Illinois Income Tax Act; and
9 (b) all amounts realized from the additional personal
10 property replacement invested capital taxes imposed by
11 Section 2a.1 of the Messages Tax Act, Section 2a.1 of the Gas
12 Revenue Tax Act, Section 2a.1 of the Public Utilities
13 Revenue Act, and Section 3 of the Water Company Invested
14 Capital Tax Act, and amounts payable to the Department of
15 Revenue under the Telecommunications Municipal Infrastructure
16 Maintenance Act.
17 As soon as may be after the end of each month, the
18 Department of Revenue shall certify to the Treasurer and the
19 Comptroller the amount of all refunds paid out of the General
20 Revenue Fund through the preceding month on account of
21 overpayment of liability on taxes paid into the Personal
22 Property Tax Replacement Fund. Upon receipt of such
23 certification, the Treasurer and the Comptroller shall
24 transfer the amount so certified from the Personal Property
25 Tax Replacement Fund into the General Revenue Fund.
26 The payments of revenue into the Personal Property Tax
27 Replacement Fund shall be used exclusively for distribution
28 to taxing districts as provided in this Section, payment of
29 the expenses of the Department of Revenue incurred in
30 administering the collection and distribution of monies paid
31 into the Personal Property Tax Replacement Fund and transfers
32 due to refunds to taxpayers for overpayment of liability for
33 taxes paid into the Personal Property Tax Replacement Fund.
34 As soon as may be after the effective date of this
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1 amendatory Act of 1980, the Department of Revenue shall
2 certify to the Treasurer the amount of net replacement
3 revenue paid into the General Revenue Fund prior to that
4 effective date from the additional tax imposed by Section
5 2a.1 of the Messages Tax Act; Section 2a.1 of the Gas Revenue
6 Tax Act; Section 2a.1 of the Public Utilities Revenue Act;
7 Section 3 of the Water Company Invested Capital Tax Act;
8 amounts collected by the Department of Revenue under the
9 Telecommunications Municipal Infrastructure Maintenance Fee
10 Act; and the additional personal property tax replacement
11 income tax imposed by the Illinois Income Tax Act, as amended
12 by Public Act 81-1st Special Session-1. Net replacement
13 revenue shall be defined as the total amount paid into and
14 remaining in the General Revenue Fund as a result of those
15 Acts minus the amount outstanding and obligated from the
16 General Revenue Fund in state vouchers or warrants prior to
17 the effective date of this amendatory Act of 1980 as refunds
18 to taxpayers for overpayment of liability under those Acts.
19 All interest earned by monies accumulated in the Personal
20 Property Tax Replacement Fund shall be deposited in such
21 Fund. All amounts allocated pursuant to this Section are
22 appropriated on a continuing basis.
23 Prior to December 31, 1980, as soon as may be after the
24 end of each quarter beginning with the quarter ending
25 December 31, 1979, and on and after December 31, 1980, as
26 soon as may be after January 1, March 1, April 1, May 1, July
27 1, August 1, October 1 and December 1 of each year, the
28 Department of Revenue shall allocate to each taxing district
29 as defined in Section 1-150 of the Property Tax Code, in
30 accordance with the provisions of paragraph (2) of this
31 Section the portion of the funds held in the Personal
32 Property Tax Replacement Fund which is required to be
33 distributed, as provided in paragraph (1), for each quarter.
34 Provided, however, under no circumstances shall any taxing
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1 district during each of the first two years of distribution
2 of the taxes imposed by this amendatory Act of 1979 be
3 entitled to an annual allocation which is less than the funds
4 such taxing district collected from the 1978 personal
5 property tax. Provided further that under no circumstances
6 shall any taxing district during the third year of
7 distribution of the taxes imposed by this amendatory Act of
8 1979 receive less than 60% of the funds such taxing district
9 collected from the 1978 personal property tax. In the event
10 that the total of the allocations made as above provided for
11 all taxing districts, during either of such 3 years, exceeds
12 the amount available for distribution the allocation of each
13 taxing district shall be proportionately reduced. Except as
14 provided in Section 13 of this Act, the Department shall then
15 certify, pursuant to appropriation, such allocations to the
16 State Comptroller who shall pay over to the several taxing
17 districts the respective amounts allocated to them.
18 Any township which receives an allocation based in whole
19 or in part upon personal property taxes which it levied
20 pursuant to Section 6-507 or 6-512 of the Illinois Highway
21 Code and which was previously required to be paid over to a
22 municipality shall immediately pay over to that municipality
23 a proportionate share of the personal property replacement
24 funds which such township receives.
25 Any municipality or township, other than a municipality
26 with a population in excess of 500,000, which receives an
27 allocation based in whole or in part on personal property
28 taxes which it levied pursuant to Sections 3-1, 3-4 and 3-6
29 of the Illinois Local Library Act and which was previously
30 required to be paid over to a public library shall
31 immediately pay over to that library a proportionate share of
32 the personal property tax replacement funds which such
33 municipality or township receives; provided that if such a
34 public library has converted to a library organized under The
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1 Illinois Public Library District Act, regardless of whether
2 such conversion has occurred on, after or before January 1,
3 1988, such proportionate share shall be immediately paid over
4 to the library district which maintains and operates the
5 library. However, any library that has converted prior to
6 January 1, 1988, and which hitherto has not received the
7 personal property tax replacement funds, shall receive such
8 funds commencing on January 1, 1988.
9 Any township which receives an allocation based in whole
10 or in part on personal property taxes which it levied
11 pursuant to Section 1c of the Public Graveyards Act and which
12 taxes were previously required to be paid over to or used for
13 such public cemetery or cemeteries shall immediately pay over
14 to or use for such public cemetery or cemeteries a
15 proportionate share of the personal property tax replacement
16 funds which the township receives.
17 Any taxing district which receives an allocation based in
18 whole or in part upon personal property taxes which it levied
19 for another governmental body or school district in Cook
20 County in 1976 or for another governmental body or school
21 district in the remainder of the State in 1977 shall
22 immediately pay over to that governmental body or school
23 district the amount of personal property replacement funds
24 which such governmental body or school district would receive
25 directly under the provisions of paragraph (2) of this
26 Section, had it levied its own taxes.
27 (1) The portion of the Personal Property Tax Replacement
28 Fund required to be distributed as of the time allocation is
29 required to be made shall be the amount available in such
30 Fund as of the time allocation is required to be made.
31 The amount available for distribution shall be the total
32 amount in the fund at such time minus the necessary
33 administrative expenses as limited by the appropriation and
34 the amount determined by: (a) $2.8 million for fiscal year
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1 1981; (b) for fiscal year 1982, .54% of the funds distributed
2 from the fund during the preceding fiscal year; (c) for
3 fiscal year 1983 through fiscal year 1988, .54% of the funds
4 distributed from the fund during the preceding fiscal year
5 less .02% of such fund for fiscal year 1983 and less .02% of
6 such funds for each fiscal year thereafter, or (d) for fiscal
7 year 1989 and beyond no more than 105% of the actual
8 administrative expenses of the prior fiscal year. Such
9 portion of the fund shall be determined after the transfer
10 into the General Revenue Fund due to refunds, if any, paid
11 from the General Revenue Fund during the preceding quarter.
12 If at any time, for any reason, there is insufficient amount
13 in the Personal Property Tax Replacement Fund for payment of
14 costs of administration or for transfers due to refunds at
15 the end of any particular month, the amount of such
16 insufficiency shall be carried over for the purposes of
17 transfers into the General Revenue Fund and for purposes of
18 costs of administration to the following month or months.
19 Net replacement revenue held, and defined above, shall be
20 transferred by the Treasurer and Comptroller to the Personal
21 Property Tax Replacement Fund within 10 days of such
22 certification.
23 (2) Each quarterly allocation shall first be apportioned
24 in the following manner: 51.65% for taxing districts in Cook
25 County and 48.35% for taxing districts in the remainder of
26 the State.
27 The Personal Property Replacement Ratio of each taxing
28 district outside Cook County shall be the ratio which the Tax
29 Base of that taxing district bears to the Downstate Tax Base.
30 The Tax Base of each taxing district outside of Cook County
31 is the personal property tax collections for that taxing
32 district for the 1977 tax year. The Downstate Tax Base is
33 the personal property tax collections for all taxing
34 districts in the State outside of Cook County for the 1977
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1 tax year. The Department of Revenue shall have authority to
2 review for accuracy and completeness the personal property
3 tax collections for each taxing district outside Cook County
4 for the 1977 tax year.
5 The Personal Property Replacement Ratio of each Cook
6 County taxing district shall be the ratio which the Tax Base
7 of that taxing district bears to the Cook County Tax Base.
8 The Tax Base of each Cook County taxing district is the
9 personal property tax collections for that taxing district
10 for the 1976 tax year. The Cook County Tax Base is the
11 personal property tax collections for all taxing districts in
12 Cook County for the 1976 tax year. The Department of Revenue
13 shall have authority to review for accuracy and completeness
14 the personal property tax collections for each taxing
15 district within Cook County for the 1976 tax year.
16 For all purposes of this Section 12, amounts paid to a
17 taxing district for such tax years as may be applicable by a
18 foreign corporation under the provisions of Section 7-202 of
19 the Public Utilities Act, as amended, shall be deemed to be
20 personal property taxes collected by such taxing district for
21 such tax years as may be applicable. The Director shall
22 determine from the Illinois Commerce Commission, for any tax
23 year as may be applicable, the amounts so paid by any such
24 foreign corporation to any and all taxing districts. The
25 Illinois Commerce Commission shall furnish such information
26 to the Director. For all purposes of this Section 12, the
27 Director shall deem such amounts to be collected personal
28 property taxes of each such taxing district for the
29 applicable tax year or years.
30 Taxing districts located both in Cook County and in one
31 or more other counties shall receive both a Cook County
32 allocation and a Downstate allocation determined in the same
33 way as all other taxing districts.
34 If any taxing district in existence on July 1, 1979
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1 ceases to exist, or discontinues its operations, its Tax Base
2 shall thereafter be deemed to be zero. If the powers, duties
3 and obligations of the discontinued taxing district are
4 assumed by another taxing district, the Tax Base of the
5 discontinued taxing district shall be added to the Tax Base
6 of the taxing district assuming such powers, duties and
7 obligations.
8 If two or more taxing districts in existence on July 1,
9 1979, or a successor or successors thereto shall consolidate
10 into one taxing district, the Tax Base of such consolidated
11 taxing district shall be the sum of the Tax Bases of each of
12 the taxing districts which have consolidated.
13 If a single taxing district in existence on July 1, 1979,
14 or a successor or successors thereto shall be divided into
15 two or more separate taxing districts, the tax base of the
16 taxing district so divided shall be allocated to each of the
17 resulting taxing districts in proportion to the then current
18 equalized assessed value of each resulting taxing district.
19 If a portion of the territory of a taxing district is
20 disconnected and annexed to another taxing district of the
21 same type, the Tax Base of the taxing district from which
22 disconnection was made shall be reduced in proportion to the
23 then current equalized assessed value of the disconnected
24 territory as compared with the then current equalized
25 assessed value within the entire territory of the taxing
26 district prior to disconnection, and the amount of such
27 reduction shall be added to the Tax Base of the taxing
28 district to which annexation is made.
29 If a community college district is created after July 1,
30 1979, beginning on the effective date of this amendatory Act
31 of 1995, its Tax Base shall be 3.5% of the sum of the
32 personal property tax collected for the 1977 tax year within
33 the territorial jurisdiction of the district.
34 The amounts allocated and paid to taxing districts
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1 pursuant to the provisions of this amendatory Act of 1979
2 shall be deemed to be substitute revenues for the revenues
3 derived from taxes imposed on personal property pursuant to
4 the provisions of the "Revenue Act of 1939" or "An Act for
5 the assessment and taxation of private car line companies",
6 approved July 22, 1943, as amended, or Section 414 of the
7 Illinois Insurance Code, prior to the abolition of such taxes
8 and shall be used for the same purposes as the revenues
9 derived from ad valorem taxes on real estate.
10 Monies received by any taxing districts from the Personal
11 Property Tax Replacement Fund shall be first applied toward
12 payment of the proportionate amount of debt service which was
13 previously levied and collected from extensions against
14 personal property on bonds outstanding as of December 31,
15 1978 and next applied toward payment of the proportionate
16 share of the pension or retirement obligations of the taxing
17 district which were previously levied and collected from
18 extensions against personal property. For each such
19 outstanding bond issue, the County Clerk shall determine the
20 percentage of the debt service which was collected from
21 extensions against real estate in the taxing district for
22 1978 taxes payable in 1979, as related to the total amount of
23 such levies and collections from extensions against both real
24 and personal property. For 1979 and subsequent years' taxes,
25 the County Clerk shall levy and extend taxes against the real
26 estate of each taxing district which will yield the said
27 percentage or percentages of the debt service on such
28 outstanding bonds. The balance of the amount necessary to
29 fully pay such debt service shall constitute a first and
30 prior lien upon the monies received by each such taxing
31 district through the Personal Property Tax Replacement Fund
32 and shall be first applied or set aside for such purpose. In
33 counties having fewer than 3,000,000 inhabitants, the
34 amendments to this paragraph as made by this amendatory Act
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1 of 1980 shall be first applicable to 1980 taxes to be
2 collected in 1981.
3 (Source: P.A. 88-670, eff. 12-2-94; 89-327, eff. 1-1-96.)
4 Section 915. The Public Utilities Act is amended by
5 adding Section 13-511 and changing Section 13-704 as follows:
6 (220 ILCS 5/13-511 new)
7 Sec. 13-511. Telecommunications Municipal Infrastructure
8 Maintenance Fee Act; rate adjustments. With respect to any
9 telecommunications retailer that is regulated by the Illinois
10 Commerce Commission, the Commission shall order such rate
11 adjustments as shall be necessary to assure that the
12 implementation of the Telecommunications Municipal
13 Infrastructure Maintenance Fee Act, including the payment of
14 the State infrastructure maintenance fee, optional
15 infrastructure maintenance fee, and municipal infrastructure
16 maintenance fee, if any, net of (1) the termination of any
17 fee, license fee, rent, or lease payment subject to the
18 Telecommunications Municipal Infrastructure Maintenance Fee
19 Act, and (2) the repeal of any invested capital tax subject
20 to the Telecommunications Municipal Infrastructure
21 Maintenance Fee Act, shall have no significant impact on the
22 net income of each such telecommunications retailer.
23 Beginning with the effective date of the Telecommunications
24 Municipal Infrastructure Maintenance Fee Act, each such
25 telecommunications retailer shall maintain such records and
26 accounts as will enable the Commission to make such findings
27 and determinations as are necessary to such order.
28 (220 ILCS 5/13-704) (from Ch. 111 2/3, par. 13-704)
29 (This Section is scheduled to be repealed July 1, 1999.)
30 Sec. 13-704. Each page of a billing statement which sets
31 forth charges assessed against a customer by a
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1 telecommunications carrier for telecommunications service
2 shall reflect the telephone number or customer account number
3 to which the charges are being billed. The billing statement
4 shall also contain a separate bill identifying the amount
5 charged as an infrastructure maintenance fee.
6 (Source: P.A. 84-1063.)
7 Section 920. The Telephone Company Act is amended by
8 changing Section 4 as follows:
9 (220 ILCS 65/4) (from Ch. 134, par. 20)
10 Sec. 4. Right of condemnation. Every such company may,
11 when it shall be necessary for the construction, maintenance,
12 alteration or extension of its telephone system, or any part
13 thereof, enter upon, take or damage private property in the
14 manner provided for in, and the compensation therefor shall
15 be ascertained and made in conformity to the provisions of
16 the Telegraph Act. "An Act to revise the law in relation to
17 telegraph companies", approved March 24, 1874, and every
18 telecommunications carrier as defined in the
19 Telecommunications Municipal Infrastructure Maintenance Fee
20 Act such company is authorized to construct, maintain, alter
21 and extend its poles, wires, cables and other appliances as a
22 proper use of highways, along, upon, under and across any
23 highway, street, alley, public right-of-way dedicated or
24 commonly used for utility purposes, or water or public ground
25 in this State, but so as not to incommode the public in the
26 use thereof: Provided, that nothing in this act shall
27 interfere with the control now vested in cities, incorporated
28 towns and villages in relation to the regulation of the
29 poles, wires, cables and other appliances, and provided, that
30 before any such lines shall be constructed along any such
31 highway, street, alley, public right-of-way dedicated or
32 commonly used for utility purposes, or water it shall be the
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1 duty of the telecommunications carrier telephone company
2 proposing to construct any such line, to give (in the case of
3 cities, villages, and incorporated towns) to the corporate
4 authorities of the municipality or their designees
5 (hereinafter, municipal corporate authorities) or (in other
6 cases) to the highway commissioners having jurisdiction and
7 control over the road or part thereof along and over which
8 such line is proposed to be constructed, notice in writing of
9 the purpose and intention of the said company to construct
10 such line over and along the said road or highway, street,
11 alley, public right-of-way dedicated or commonly used for
12 utility purposes, or water, which said notice shall be served
13 at least 10 ten days before the said line shall be placed or
14 constructed over and along the said highway, street, alley,
15 public right-of-way dedicated or commonly used for utility
16 purposes, or water (30 days in the case of any notice
17 providing for excavation relating to new construction in a
18 public highway, street, alley, public right-of-way dedicated
19 or commonly used for utility purposes, or water); and upon
20 the giving of the said notice it shall be the duty of the
21 municipal corporate authorities or the said highway
22 commissioners to specify the portion of such road or highway,
23 street, alley, public right-of-way dedicated or commonly used
24 for utility purposes, or water upon which the said line may
25 be placed, used, and constructed, and it shall thereupon be
26 the duty of the telecommunications retailer to provide the
27 municipal authorities or highway commissioners with plans,
28 specifications, and documentation reasonably required by such
29 municipal authorities or highway commissioners in their
30 applicable standards, and said company to construct its said
31 line in accordance with such specifications; but in the event
32 that the municipal corporate authorities or the said highway
33 commissioners shall, for any reason, fail to provide make
34 such specification within 10 ten days after the service of
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1 such notice, (25 days in the case of excavation relating to
2 new construction) then the telecommunications retailer said
3 company, without such specification having been made, may
4 proceed to place and erect its said line along the said
5 highway, street, alley, public right-of-way dedicated or
6 commonly used for utility purposes, or water by placing its
7 posts, poles and abutments so as not to interfere with other
8 proper uses of the said road or highway, street, alley,
9 public right-of-way dedicated or commonly used for utility
10 purposes, or water. The telecommunications carrier telephone
11 company proposing to construct any such line shall comply
12 with the provisions of Section 9--113 of the Illinois Highway
13 Code, as the same may from time to time be amended. Provided,
14 that the telecommunications carrier such telephone companies
15 shall not have the right to condemn any portion of the public
16 right-of-way right of way of any railroad company except as
17 much thereof as is necessary to cross the same.
18 The Illinois Commerce Commission may adopt reasonable
19 rules governing the negotiation procedures that are used by a
20 telecommunications carrier company described in Section 1 of
21 this Act during precondemnation negotiations for the purchase
22 of land public rights-of-way and right-of-way easements,
23 including procedures for providing information to the public
24 and affected landowners concerning the project and the public
25 right-of-way easements sought in connection therewith.
26 Such rules may be made applicable to interstate,
27 competitive intrastate and noncompetitive intrastate
28 facilities, without regard to whether such facilities or the
29 telephone company or telecommunications carrier proposing to
30 construct and operate them would otherwise be subject to the
31 Illinois Commerce Commission's jurisdiction under The Public
32 Utilities Act, as now or hereafter amended. However, as to
33 facilities used to provide exclusively interstate services or
34 competitive intrastate services or both, nothing in this
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1 Section confers any power upon the Commission (i) to require
2 the disclosure of proprietary, competitively sensitive, or
3 cost information or information not known to the telephone
4 company or telecommunications carrier, (ii) to determine
5 whether, or conduct hearings regarding whether, any proposed
6 fiber optic or other facilities should or should not be
7 constructed and operated, or (iii) to determine or specify,
8 or conduct hearings concerning, the price or other terms or
9 conditions of the purchase of the public right-of-way
10 easements sought. With respect to facilities used to provide
11 any intrastate services classified in the condemnor's tariff
12 as noncompetitive under Section 13-502 of The Public
13 Utilities Act, as now or hereafter amended, the rulemaking
14 powers conferred upon the Commission under this Section are
15 in addition to any rulemaking powers arising under The Public
16 Utilities Act, as now or hereafter amended.
17 No telephone company or telecommunications carrier shall
18 exercise the power to condemn private property until it has
19 first substantially complied with such rules with respect to
20 the property sought to be condemned. If such rules call for
21 providing notice or information before or during
22 negotiations, a failure to provide such notice or information
23 shall not constitute a waiver of the rights granted in this
24 Section, but the telephone company or telecommunications
25 carrier shall be liable for all reasonable attorney's fees of
26 that landowner resulting from such failure.
27 (Source: P.A. 86-221.)".