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90_SB0996
New Act
35 ILCS 610/2a.1 rep.
30 ILCS 115/12 from Ch. 85, par. 616
220 ILCS 5/13-511 new
220 ILCS 5/13-704 from Ch. 111 2/3, par. 13-704
220 ILCS 65/4 from Ch. 134, par. 20
Creates the Telecommunications Municipal Infrastructure
Maintenance Fee Act. Imposes a personal property replacement
tax fee on telecommunications retailers in the amount of 0.5%
of all gross charges charged to a service address on
telecommunications originating or received in this State.
Allows the governing body of a municipality to impose an
infrastructure maintenance fee on telecommunications
retailers by ordinance or resolution. Provides that, in
municipalities with a population of more than 500,000, the
amount of the fee shall not exceed 2% of all gross charges
charged to a service address in the municipality for
telecommunications originating or received in the
municipality or, in a municipality with a population of
500,000 or less, the amount of the fee shall not exceed 1% of
all gross charges charged to a service address in the
municipality for telecommunications originating or received
in the municipality. Provides that no telecommunications
retailer paying the infrastructure maintenance fees may be
denied the right to use the public way because of the
telecommunications retailer's failure to pay any other fee or
to enter into any agreement for the right to use the public
way. Preempts home rule. Amends the Revenue Sharing Act to
require all amounts realized from the personal property tax
replacement fee imposed by the Telecommunications Municipal
Infrastructure Maintenance Fee Act to be deposited into the
Personal Property Replacement Fund. Amends the Public
Utilities Act. Requires the Commission to order any rate
adjustments that are necessary, for telecommunications
carriers that are regulated by the Commission, to ensure that
the implementation of the Telecommunications Municipal
Infrastructure Maintenance Fee Act has no significant impact
on the net income of the telecommunications carriers.
Requires the carriers to maintain records and accounts that
are necessary for the Commission to make any findings and
determinations necessary to make the appropriate rate
adjustments.
LRB9002624KDdv
LRB9002624KDdv
1 AN ACT concerning telecommunications carriers, amending
2 named Acts.
3 Be it enacted by the People of the State of Illinois,
4 represented in the General Assembly:
5 Section 1. Short title. This Act may be cited as the
6 Telecommunications Municipal Infrastructure Maintenance Fee
7 Act.
8 Section 5. Legislative intent. The General Assembly
9 imposed a tax on invested capital of utilities to partially
10 replace the personal property tax that was abolished by the
11 Illinois Constitution of 1970. Since that tax was imposed,
12 telecommunications retailers have evolved from utility status
13 into an increasingly competitive industry serving the public.
14 This Act is intended to abolish the invested capital tax on
15 telecommunications retailers (that is, persons engaged in the
16 business of transmitting messages and acting as a retailer of
17 telecommunications as defined in Section 2 of the
18 Telecommunication Excise Tax Act, other than cellular
19 telecommunications retailers, who already have been excluded
20 from application of the invested capital tax by earlier
21 legislative action), abolish municipal franchise fees with
22 respect to telecommunications retailers, create a uniform
23 system for the collection and distribution of fees associated
24 with the privilege of use of the public right of way for
25 telecommunications activity, and provide municipalities with
26 a comprehensive method for recovering the reasonable costs of
27 regulating the use of the public right of way for
28 telecommunications activity.
29 Section 10. Definitions.
30 (a) "Gross charges" means the amount paid to a
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1 telecommunications retailer for the act or privilege of
2 originating or receiving telecommunications in this State or
3 the municipality imposing the fee under this Act, as the
4 context requires, and for all services rendered in connection
5 therewith, valued in money whether paid in money or
6 otherwise, including cash, credits, services, and property of
7 every kind or nature, and shall be determined without any
8 deduction on account of the cost of such telecommunications,
9 the cost of the materials used, labor or service costs, or
10 any other expense whatsoever. In case credit is extended,
11 the amount thereof shall be included only as and when paid.
12 "Gross charges" for private line service shall include
13 charges imposed at each channel point within this State,
14 charges for the channel mileage between each channel point
15 within this State, and charges for that portion of the
16 interstate inter-office channel provided within Illinois.
17 However, "gross charges" shall not include:
18 (1) any amounts added to a purchaser's bill because
19 of a charge made under: (i) the fee imposed by this
20 Section, (ii) additional charges added to a purchaser's
21 bill under Section 9-221 or 9-222 of the Public Utilities
22 Act, (iii) amounts collected under Section 8-11-17 of the
23 Illinois Municipal Code, (iv) the tax imposed by the
24 Telecommunications Excise Tax Act, (v) 911 surcharges, or
25 (vi) the tax imposed by Section 4251 of the Internal
26 Revenue Code;
27 (2) charges for a sent collect telecommunication
28 received outside of this State or the municipality
29 imposing the fee, as the context requires;
30 (3) charges for leased time on equipment or charges
31 for the storage of data or information or subsequent
32 retrieval or the processing of data or information
33 intended to change its form or content. Such equipment
34 includes, but is not limited to, the use of calculators,
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1 computers, data processing equipment, tabulating
2 equipment, or accounting equipment and also includes the
3 usage of computers under a time-sharing agreement.
4 (4) charges for customer equipment, including such
5 equipment that is leased or rented by the customer from
6 any source, wherein such charges are disaggregated and
7 separately identified from other charges;
8 (5) charges to business enterprises certified under
9 Section 9-222.1 of the Public Utilities Act to the extent
10 of such exemption and during the period of time specified
11 by the Department of Commerce and Community Affairs;
12 (6) charges for telecommunications and all services
13 and equipment provided in connection therewith between a
14 parent corporation and its wholly owned subsidiaries or
15 between wholly owned subsidiaries, and only to the extent
16 that the charges between the parent corporation and
17 wholly owned subsidiaries or between wholly owned
18 subsidiaries represent expense allocation between the
19 corporations and not the generation of profit other than
20 a regulatory required profit for the corporation
21 rendering such services;
22 (7) bad debts ("bad debt" means any portion of a
23 debt that is related to a sale at retail for which gross
24 charges are not otherwise deductible or excludable that
25 has become worthless or uncollectible, as determined
26 under applicable federal income standards; if the portion
27 of the debt deemed to be bad is subsequently paid, the
28 retailer shall report and pay the tax on that portion
29 during the reporting period in which the payment is
30 made); or
31 (8) charges paid by inserting coins in
32 coin-operated telecommunication devices.
33 (b) "Telecommunications", in addition to the usual and
34 popular meaning, includes, but is not limited to, messages or
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1 information transmitted through use of local, toll, and wide
2 area telephone service, channel services, telegraph services,
3 teletypewriter service, computer exchange services, private
4 line services, specialized mobile radio services, or any
5 other transmission of messages or information by electronic
6 or similar means, between or among points by wire, cable,
7 fiber optics, laser, microwave, radio, satellite, or similar
8 facilities. Unless the context clearly requires otherwise,
9 "telecommunications" shall also include wireless
10 telecommunications as hereinafter defined.
11 "Telecommunications" shall not include value added services
12 in which computer processing applications are used to act on
13 the form, content, code, and protocol of the information for
14 purposes other that transmission. "Telecommunications" shall
15 not include purchase of telecommunications by a
16 telecommunications service provider for use as a component
17 part of the service provided by him or her to the ultimate
18 retail consumer who originates or terminates the end-to-end
19 communications. Retailer access charges, right of access
20 charges, charges for use of intercompany facilities, and all
21 telecommunications resold in the subsequent provision used as
22 a component of, or integrated into, end-to-end
23 telecommunications service shall not be included in gross
24 charges as sales for resale.
25 (c) "Wireless telecommunications" includes cellular
26 mobile telephone services, personal communications system
27 (PCS) telephone services, and paging services.
28 (d) "Telecommunications retailer" or "retailer" means
29 and includes every person engaged in the business of making
30 sales of telecommunications at retail as defined in this
31 Section. The Illinois Department of Revenue or the
32 municipality imposing the fee, as the case may be, may, in
33 its discretion, upon applications, authorize the collection
34 of the fee hereby imposed by any retailer not maintaining a
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1 place of business within this State, who, to the satisfaction
2 of the Department or municipality, furnishes adequate
3 security to insure collection and payment of the fee. When
4 so authorized, it shall be the duty of such retailer to pay
5 the fee upon all of the gross charges for telecommunications
6 in the same manner and subject to the same requirements as a
7 retailer maintaining a place of business within the State or
8 municipality imposing the fee.
9 (e) "Retailer maintaining a place of business in this
10 State", or any like term, means and includes any retailer
11 having or maintaining within this State, directly or by a
12 subsidiary, an office, distribution facilities, transmission
13 facilities, sales office, warehouse, or other place of
14 business, or any agent or other representative operating
15 within this State under the authority of the retailer or its
16 subsidiary, irrespective of whether such place of business or
17 agent or other representative is located here permanently or
18 temporarily, or whether such retailer or subsidiary is
19 licensed to do business in this State.
20 (f) "Sale of telecommunications at retail" means the
21 transmitting, supplying, or furnishing of telecommunications
22 and all services rendered in connection therewith for a
23 consideration, to persons other than the federal and State
24 governments, and State universities created by statute and
25 other than between a parent corporation and its wholly owned
26 subsidiaries or between wholly owned subsidiaries, when the
27 gross charge made by one such corporation to another such
28 corporation is not greater than the gross charge paid to the
29 retailer for their use or consumption and not for sale.
30 (g) "Service address" means the location of
31 telecommunications equipment from which telecommunications
32 services are originated or at which telecommunications
33 services are received. If this is not a defined location, as
34 in the case of paging systems, maritime systems,
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1 air-to-ground systems, and the like, "service address" shall
2 mean the location of the customer's primary use of the
3 telecommunications equipment as defined by the location in
4 Illinois where bills are sent.
5 Section 15. State telecommunications infrastructure
6 maintenance fees.
7 (a) A State infrastructure maintenance fee is hereby
8 imposed upon telecommunications retailers as a replacement
9 for the personal property tax in an amount specified in
10 subsection (b).
11 (b) The amount of the State infrastructure maintenance
12 fee imposed upon a telecommunications retailer under this
13 Section shall be equal to 0.5% of all gross charges charged
14 by the telecommunications retailer to service addresses in
15 this State for telecommunications, other than wireless
16 telecommunications, originating or received in this State.
17 However, the State infrastructure maintenance fee is not
18 imposed in any case in which the imposition of the fee would
19 violate the Constitution or statutes of the United States.
20 (c) An optional infrastructure maintenance fee is hereby
21 created. A telecommunications retailer may elect to pay the
22 optional infrastructure maintenance fee with respect to the
23 gross charges charged by the telecommunications retailer to
24 service addresses in a particular municipality for
25 telecommunications, other than wireless telecommunications,
26 originating or received in the municipality if (1) the
27 telecommunications retailer is not required to pay any
28 compensation to the municipality under an existing franchise
29 agreement and (2) the municipality has not imposed a
30 municipal infrastructure maintenance fee as authorized in
31 Section 20 of this Act. If a telecommunications retailer
32 elects to pay this fee with respect to the gross charges
33 charged by the telecommunications retailer to service
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1 addresses in a particular municipality, such election shall
2 remain in full force and effect until such time as the
3 municipality imposes a municipal infrastructure maintenance
4 fee.
5 (d) The amount of the optional infrastructure
6 maintenance fee which a telecommunications retailer may elect
7 to pay with respect to a particular municipality shall be
8 equal to the maximum amount of the municipal infrastructure
9 maintenance fee which the municipality could impose under
10 Section 20 of this Act.
11 (e) The State infrastructure maintenance fee and the
12 optional infrastructure maintenance fee authorized by this
13 Section shall be collected, enforced, and administered as set
14 forth in Section 25 of this Act.
15 Section 20. Municipal telecommunications infrastructure
16 maintenance fee.
17 (a) A municipality may impose a municipal infrastructure
18 maintenance fee upon telecommunications retailers in an
19 amount specified in subsection (b) as compensation for the
20 costs of regulating the use of the public right of way for
21 telecommunication activity.
22 (b) The amount of the municipal infrastructure
23 maintenance fee imposed upon a telecommunications retailer
24 under this Section shall not exceed: (i) in a municipality
25 with a population of more than 500,000, 2.0% of all gross
26 charges charged by the telecommunications retailer to service
27 addresses in the municipality for telecommunications
28 originating or received in the municipality; and (ii) in a
29 municipality with a population of 500,000 or less, 1.0% of
30 all gross charges charged by the telecommunications retailer
31 to service addresses in the municipality for
32 telecommunications originating or received in the
33 municipality. If imposed, the municipal telecommunications
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1 infrastructure fee must be in 1/4% increments. However, the
2 fee shall not be imposed in any case in which the imposition
3 of the fee would violate the Constitution or statutes of the
4 United States.
5 (c) The municipal telecommunications infrastructure fee
6 authorized by this Section shall be collected, enforced, and
7 administered as set forth in Section 25 of this Act.
8 Section 25. Collection, enforcement, and administration
9 of telecommunications infrastructure maintenance fees.
10 (a) A telecommunications retailer shall charge each
11 customer an additional charge equal to the sum of (1) an
12 amount equal to the State infrastructure maintenance fee
13 attributable to that customer's service address and (2) an
14 amount equal to the optional infrastructure maintenance fee,
15 if any, attributable to that customer's service address and
16 (3) an amount equal to the municipal infrastructure
17 maintenance fee, if any, attributable to that customer's
18 service address. Such additional charge shall be shown
19 separately on the bill to each customer.
20 (b) The State infrastructure maintenance fee and the
21 optional infrastructure maintenance fee shall be designated
22 as a replacement for the personal property tax and shall be
23 remitted by the telecommunications retailer to the Illinois
24 Department of Revenue; provided, however, that the
25 telecommunications retailer may retain an amount not to
26 exceed 2% of the State infrastructure maintenance fee and the
27 optional infrastructure maintenance fee, if any, collected by
28 it to reimburse itself for expenses incurred in accounting
29 for and remitting the fee. All amounts herein remitted to
30 the Department shall be transferred to the Personal Property
31 Tax Replacement Fund in the State Treasury.
32 (c) The municipal infrastructure maintenance fee shall
33 be remitted by the telecommunications retailer to the
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1 municipality imposing the municipal infrastructure
2 maintenance fee; provided, however, that the
3 telecommunications retailer may retain an amount not to
4 exceed 2% of the municipal infrastructure maintenance fee
5 collected by it to reimburse itself for expenses incurred in
6 accounting for and remitting the fee. The municipality
7 imposing the municipal infrastructure maintenance fee shall
8 collect, enforce, and administer the fee.
9 (d) Amounts paid under this Act by telecommunications
10 retailers shall not be included in the tax base under any of
11 the following Acts as described immediately below:
12 (1) "gross charges" for purposes of the
13 Telecommunications Excise Tax Act;
14 (2) "gross receipts" for purposes of the municipal
15 utility tax as prescribed in Section 8-11-2 of the
16 Illinois Municipal Code;
17 (3) "gross charge" for purposes of the municipal
18 telecommunications tax as prescribed in Section 8-11-17
19 of the Illinois Municipal Code;
20 (4) "gross revenue" for purposes of the tax on
21 annual gross revenue of public utilities as prescribed in
22 Section 2-202 of the Public Utilities Act.
23 (e) During any period of time when a municipality
24 receives any compensation other than the municipal
25 infrastructure maintenance fee set forth in Section 20 for
26 the use of the municipality's public ways, no infrastructure
27 maintenance fee may be imposed by such municipality under
28 this Section.
29 Section 30. Validity of existing franchise fees and
30 agreements.
31 (a) Upon the effective date of this Act, the municipal
32 infrastructure maintenance fee authorized by this Act shall
33 be the only fee or compensation that may be levied by or
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1 otherwise required by ordinance, resolution, or contract to
2 be paid to a unit of local government for the use of the
3 public way of a unit of local government by
4 telecommunications retailers. No new fees shall be imposed
5 upon or other compensation required from telecommunications
6 retailers by units of local government from and after the
7 effective date of this Act. No telecommunications retailer
8 paying either the applicable municipal infrastructure
9 maintenance fee or the optional infrastructure maintenance
10 fee authorized by this Act may be denied the right to use,
11 directly or indirectly, the public way of the municipality
12 either imposing the municipal infrastructure maintenance fee
13 or to which the optional infrastructure maintenance fee
14 relates, as the case may be, as authorized under the
15 Telephone Company Act. Nothing in this Act shall excuse any
16 person or entity from obligations imposed under any law
17 concerning generally applicable standards for construction on
18 or repair of the public right of way, nor shall any person or
19 entity be excused from any liability imposed by any such law
20 for the failure to comply with such generally applicable
21 standards governing construction on or repair of the public
22 right of way.
23 (b) Agreements between telecommunications retailers and
24 units of local government entered into before the effective
25 date of this Act regarding use of the public ways shall
26 remain valid according to and for their stated terms.
27 (c) The regulation of the terms and conditions upon
28 which poles, conduits, and other facilities located in the
29 public way may be shared by or between telecommunications
30 retailers shall be committed exclusively to the jurisdiction
31 of the Illinois Commerce Commission and the Federal
32 Communications Commission, and such regulation shall not be
33 among the home rule powers and functions described in
34 subsection (h) of Section 6 of Article VII of the Illinois
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1 Constitution. Moreover, no unit of local government may
2 enter into any contract or agreement with a
3 telecommunications retailer with respect to the terms and
4 conditions upon which poles, conduits, and other facilities
5 located in the public way may be shared by or between
6 telecommunications retailers.
7 Section 35. Home rule. The authorization of
8 infrastructure maintenance fees and other fees relating to
9 the use of the public right of way for telecommunications
10 activity imposed upon telecommunications retailers is an
11 exclusive power and function of the State. A home rule unit
12 may not impose franchise or other fees upon or require other
13 compensation from telecommunications retailers for use of the
14 public way, other than the municipal infrastructure
15 maintenance fee authorized by this Act. This Act is a denial
16 and limitation of home rule powers and functions under
17 subsection (h) of Section 6 of Article VII of the Illinois
18 Constitution.
19 Section 40. Severability. If any provision of this Act
20 or its application to any person or circumstance is held
21 invalid, the invalidity of the provision or application does
22 not affect other provisions or applications of the Act that
23 can be given effect without the invalid provision or
24 application.
25 (35 ILCS 610/2a.1 rep.)
26 Section 905. The Messages Tax Act is amended by
27 repealing Section 2a.1.
28 Section 910. The State Revenue Sharing Act is amended by
29 changing Section 12 as follows:
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1 (30 ILCS 115/12) (from Ch. 85, par. 616)
2 Sec. 12. Personal Property Tax Replacement Fund. There
3 is hereby created the Personal Property Tax Replacement Fund,
4 a special fund in the State Treasury into which shall be paid
5 all revenue realized:
6 (a) all amounts realized from the additional personal
7 property tax replacement income tax imposed by subsections
8 (c) and (d) of Section 201 of the Illinois Income Tax Act,
9 except for those amounts deposited into the Income Tax Refund
10 Fund pursuant to subsection (c) of Section 901 of the
11 Illinois Income Tax Act; and
12 (b) all amounts realized from the additional personal
13 property replacement invested capital taxes imposed by
14 Section 2a.1 of the Messages Tax Act, Section 2a.1 of the Gas
15 Revenue Tax Act, Section 2a.1 of the Public Utilities
16 Revenue Act, and Section 3 of the Water Company Invested
17 Capital Tax Act, and amounts payable to the Department of
18 Revenue under the Telecommunications Municipal Infrastructure
19 Maintenance Act.
20 As soon as may be after the end of each month, the
21 Department of Revenue shall certify to the Treasurer and the
22 Comptroller the amount of all refunds paid out of the General
23 Revenue Fund through the preceding month on account of
24 overpayment of liability on taxes paid into the Personal
25 Property Tax Replacement Fund. Upon receipt of such
26 certification, the Treasurer and the Comptroller shall
27 transfer the amount so certified from the Personal Property
28 Tax Replacement Fund into the General Revenue Fund.
29 The payments of revenue into the Personal Property Tax
30 Replacement Fund shall be used exclusively for distribution
31 to taxing districts as provided in this Section, payment of
32 the expenses of the Department of Revenue incurred in
33 administering the collection and distribution of monies paid
34 into the Personal Property Tax Replacement Fund and transfers
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1 due to refunds to taxpayers for overpayment of liability for
2 taxes paid into the Personal Property Tax Replacement Fund.
3 As soon as may be after the effective date of this
4 amendatory Act of 1980, the Department of Revenue shall
5 certify to the Treasurer the amount of net replacement
6 revenue paid into the General Revenue Fund prior to that
7 effective date from the additional tax imposed by Section
8 2a.1 of the Messages Tax Act; Section 2a.1 of the Gas Revenue
9 Tax Act; Section 2a.1 of the Public Utilities Revenue Act;
10 Section 3 of the Water Company Invested Capital Tax Act;
11 amounts collected by the Department of Revenue under the
12 Telecommunications Municipal Infrastructure Maintenance Fee
13 Act; and the additional personal property tax replacement
14 income tax imposed by the Illinois Income Tax Act, as amended
15 by Public Act 81-1st Special Session-1. Net replacement
16 revenue shall be defined as the total amount paid into and
17 remaining in the General Revenue Fund as a result of those
18 Acts minus the amount outstanding and obligated from the
19 General Revenue Fund in state vouchers or warrants prior to
20 the effective date of this amendatory Act of 1980 as refunds
21 to taxpayers for overpayment of liability under those Acts.
22 All interest earned by monies accumulated in the Personal
23 Property Tax Replacement Fund shall be deposited in such
24 Fund. All amounts allocated pursuant to this Section are
25 appropriated on a continuing basis.
26 Prior to December 31, 1980, as soon as may be after the
27 end of each quarter beginning with the quarter ending
28 December 31, 1979, and on and after December 31, 1980, as
29 soon as may be after January 1, March 1, April 1, May 1, July
30 1, August 1, October 1 and December 1 of each year, the
31 Department of Revenue shall allocate to each taxing district
32 as defined in Section 1-150 of the Property Tax Code, in
33 accordance with the provisions of paragraph (2) of this
34 Section the portion of the funds held in the Personal
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1 Property Tax Replacement Fund which is required to be
2 distributed, as provided in paragraph (1), for each quarter.
3 Provided, however, under no circumstances shall any taxing
4 district during each of the first two years of distribution
5 of the taxes imposed by this amendatory Act of 1979 be
6 entitled to an annual allocation which is less than the funds
7 such taxing district collected from the 1978 personal
8 property tax. Provided further that under no circumstances
9 shall any taxing district during the third year of
10 distribution of the taxes imposed by this amendatory Act of
11 1979 receive less than 60% of the funds such taxing district
12 collected from the 1978 personal property tax. In the event
13 that the total of the allocations made as above provided for
14 all taxing districts, during either of such 3 years, exceeds
15 the amount available for distribution the allocation of each
16 taxing district shall be proportionately reduced. Except as
17 provided in Section 13 of this Act, the Department shall then
18 certify, pursuant to appropriation, such allocations to the
19 State Comptroller who shall pay over to the several taxing
20 districts the respective amounts allocated to them.
21 Any township which receives an allocation based in whole
22 or in part upon personal property taxes which it levied
23 pursuant to Section 6-507 or 6-512 of the Illinois Highway
24 Code and which was previously required to be paid over to a
25 municipality shall immediately pay over to that municipality
26 a proportionate share of the personal property replacement
27 funds which such township receives.
28 Any municipality or township, other than a municipality
29 with a population in excess of 500,000, which receives an
30 allocation based in whole or in part on personal property
31 taxes which it levied pursuant to Sections 3-1, 3-4 and 3-6
32 of the Illinois Local Library Act and which was previously
33 required to be paid over to a public library shall
34 immediately pay over to that library a proportionate share of
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1 the personal property tax replacement funds which such
2 municipality or township receives; provided that if such a
3 public library has converted to a library organized under The
4 Illinois Public Library District Act, regardless of whether
5 such conversion has occurred on, after or before January 1,
6 1988, such proportionate share shall be immediately paid over
7 to the library district which maintains and operates the
8 library. However, any library that has converted prior to
9 January 1, 1988, and which hitherto has not received the
10 personal property tax replacement funds, shall receive such
11 funds commencing on January 1, 1988.
12 Any township which receives an allocation based in whole
13 or in part on personal property taxes which it levied
14 pursuant to Section 1c of the Public Graveyards Act and which
15 taxes were previously required to be paid over to or used for
16 such public cemetery or cemeteries shall immediately pay over
17 to or use for such public cemetery or cemeteries a
18 proportionate share of the personal property tax replacement
19 funds which the township receives.
20 Any taxing district which receives an allocation based in
21 whole or in part upon personal property taxes which it levied
22 for another governmental body or school district in Cook
23 County in 1976 or for another governmental body or school
24 district in the remainder of the State in 1977 shall
25 immediately pay over to that governmental body or school
26 district the amount of personal property replacement funds
27 which such governmental body or school district would receive
28 directly under the provisions of paragraph (2) of this
29 Section, had it levied its own taxes.
30 (1) The portion of the Personal Property Tax Replacement
31 Fund required to be distributed as of the time allocation is
32 required to be made shall be the amount available in such
33 Fund as of the time allocation is required to be made.
34 The amount available for distribution shall be the total
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1 amount in the fund at such time minus the necessary
2 administrative expenses as limited by the appropriation and
3 the amount determined by: (a) $2.8 million for fiscal year
4 1981; (b) for fiscal year 1982, .54% of the funds distributed
5 from the fund during the preceding fiscal year; (c) for
6 fiscal year 1983 through fiscal year 1988, .54% of the funds
7 distributed from the fund during the preceding fiscal year
8 less .02% of such fund for fiscal year 1983 and less .02% of
9 such funds for each fiscal year thereafter, or (d) for fiscal
10 year 1989 and beyond no more than 105% of the actual
11 administrative expenses of the prior fiscal year. Such
12 portion of the fund shall be determined after the transfer
13 into the General Revenue Fund due to refunds, if any, paid
14 from the General Revenue Fund during the preceding quarter.
15 If at any time, for any reason, there is insufficient amount
16 in the Personal Property Tax Replacement Fund for payment of
17 costs of administration or for transfers due to refunds at
18 the end of any particular month, the amount of such
19 insufficiency shall be carried over for the purposes of
20 transfers into the General Revenue Fund and for purposes of
21 costs of administration to the following month or months.
22 Net replacement revenue held, and defined above, shall be
23 transferred by the Treasurer and Comptroller to the Personal
24 Property Tax Replacement Fund within 10 days of such
25 certification.
26 (2) Each quarterly allocation shall first be apportioned
27 in the following manner: 51.65% for taxing districts in Cook
28 County and 48.35% for taxing districts in the remainder of
29 the State.
30 The Personal Property Replacement Ratio of each taxing
31 district outside Cook County shall be the ratio which the Tax
32 Base of that taxing district bears to the Downstate Tax Base.
33 The Tax Base of each taxing district outside of Cook County
34 is the personal property tax collections for that taxing
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1 district for the 1977 tax year. The Downstate Tax Base is
2 the personal property tax collections for all taxing
3 districts in the State outside of Cook County for the 1977
4 tax year. The Department of Revenue shall have authority to
5 review for accuracy and completeness the personal property
6 tax collections for each taxing district outside Cook County
7 for the 1977 tax year.
8 The Personal Property Replacement Ratio of each Cook
9 County taxing district shall be the ratio which the Tax Base
10 of that taxing district bears to the Cook County Tax Base.
11 The Tax Base of each Cook County taxing district is the
12 personal property tax collections for that taxing district
13 for the 1976 tax year. The Cook County Tax Base is the
14 personal property tax collections for all taxing districts in
15 Cook County for the 1976 tax year. The Department of Revenue
16 shall have authority to review for accuracy and completeness
17 the personal property tax collections for each taxing
18 district within Cook County for the 1976 tax year.
19 For all purposes of this Section 12, amounts paid to a
20 taxing district for such tax years as may be applicable by a
21 foreign corporation under the provisions of Section 7-202 of
22 the Public Utilities Act, as amended, shall be deemed to be
23 personal property taxes collected by such taxing district for
24 such tax years as may be applicable. The Director shall
25 determine from the Illinois Commerce Commission, for any tax
26 year as may be applicable, the amounts so paid by any such
27 foreign corporation to any and all taxing districts. The
28 Illinois Commerce Commission shall furnish such information
29 to the Director. For all purposes of this Section 12, the
30 Director shall deem such amounts to be collected personal
31 property taxes of each such taxing district for the
32 applicable tax year or years.
33 Taxing districts located both in Cook County and in one
34 or more other counties shall receive both a Cook County
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1 allocation and a Downstate allocation determined in the same
2 way as all other taxing districts.
3 If any taxing district in existence on July 1, 1979
4 ceases to exist, or discontinues its operations, its Tax Base
5 shall thereafter be deemed to be zero. If the powers, duties
6 and obligations of the discontinued taxing district are
7 assumed by another taxing district, the Tax Base of the
8 discontinued taxing district shall be added to the Tax Base
9 of the taxing district assuming such powers, duties and
10 obligations.
11 If two or more taxing districts in existence on July 1,
12 1979, or a successor or successors thereto shall consolidate
13 into one taxing district, the Tax Base of such consolidated
14 taxing district shall be the sum of the Tax Bases of each of
15 the taxing districts which have consolidated.
16 If a single taxing district in existence on July 1, 1979,
17 or a successor or successors thereto shall be divided into
18 two or more separate taxing districts, the tax base of the
19 taxing district so divided shall be allocated to each of the
20 resulting taxing districts in proportion to the then current
21 equalized assessed value of each resulting taxing district.
22 If a portion of the territory of a taxing district is
23 disconnected and annexed to another taxing district of the
24 same type, the Tax Base of the taxing district from which
25 disconnection was made shall be reduced in proportion to the
26 then current equalized assessed value of the disconnected
27 territory as compared with the then current equalized
28 assessed value within the entire territory of the taxing
29 district prior to disconnection, and the amount of such
30 reduction shall be added to the Tax Base of the taxing
31 district to which annexation is made.
32 If a community college district is created after July 1,
33 1979, beginning on the effective date of this amendatory Act
34 of 1995, its Tax Base shall be 3.5% of the sum of the
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1 personal property tax collected for the 1977 tax year within
2 the territorial jurisdiction of the district.
3 The amounts allocated and paid to taxing districts
4 pursuant to the provisions of this amendatory Act of 1979
5 shall be deemed to be substitute revenues for the revenues
6 derived from taxes imposed on personal property pursuant to
7 the provisions of the "Revenue Act of 1939" or "An Act for
8 the assessment and taxation of private car line companies",
9 approved July 22, 1943, as amended, or Section 414 of the
10 Illinois Insurance Code, prior to the abolition of such taxes
11 and shall be used for the same purposes as the revenues
12 derived from ad valorem taxes on real estate.
13 Monies received by any taxing districts from the Personal
14 Property Tax Replacement Fund shall be first applied toward
15 payment of the proportionate amount of debt service which was
16 previously levied and collected from extensions against
17 personal property on bonds outstanding as of December 31,
18 1978 and next applied toward payment of the proportionate
19 share of the pension or retirement obligations of the taxing
20 district which were previously levied and collected from
21 extensions against personal property. For each such
22 outstanding bond issue, the County Clerk shall determine the
23 percentage of the debt service which was collected from
24 extensions against real estate in the taxing district for
25 1978 taxes payable in 1979, as related to the total amount of
26 such levies and collections from extensions against both real
27 and personal property. For 1979 and subsequent years' taxes,
28 the County Clerk shall levy and extend taxes against the real
29 estate of each taxing district which will yield the said
30 percentage or percentages of the debt service on such
31 outstanding bonds. The balance of the amount necessary to
32 fully pay such debt service shall constitute a first and
33 prior lien upon the monies received by each such taxing
34 district through the Personal Property Tax Replacement Fund
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1 and shall be first applied or set aside for such purpose. In
2 counties having fewer than 3,000,000 inhabitants, the
3 amendments to this paragraph as made by this amendatory Act
4 of 1980 shall be first applicable to 1980 taxes to be
5 collected in 1981.
6 (Source: P.A. 88-670, eff. 12-2-94; 89-327, eff. 1-1-96.)
7 Section 915. The Public Utilities Act is amended by
8 adding Section 13-511 and changing Section 13-704 as follows:
9 (220 ILCS 5/13-511 new)
10 Sec. 13-511. Telecommunications Municipal Infrastructure
11 Maintenance Fee Act; rate adjustments. With respect to any
12 telecommunications retailer that is regulated by the Illinois
13 Commerce Commission, the Commission shall order such rate
14 adjustments as shall be necessary to assure that the
15 implementation of the Telecommunications Municipal
16 Infrastructure Maintenance Fee Act, including the payment of
17 the State infrastructure maintenance fee and municipal
18 infrastructure maintenance fee, if any, net of (1) the
19 termination of any fee, license fee, rent, or lease payment
20 subject to this Act, and (2) the repeal of any invested
21 capital tax subject to this Act, shall have no significant
22 impact on the net income of each such telecommunications
23 retailer. Beginning with the effective date of this Act,
24 each such telecommunications retailer shall maintain such
25 records and accounts as will enable the Commission to make
26 such findings and determinations as are necessary to such
27 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 telecommunications
11 carrier such company may, when it shall be necessary for the
12 construction, maintenance, alteration or extension of its
13 telephone system, or any part thereof, enter upon, take or
14 damage private property in the manner provided for in, and
15 the compensation therefor shall be ascertained and made in
16 conformity to the provisions of the Telegraph Act. "An Act to
17 revise the law in relation to telegraph companies", approved
18 March 24, 1874, and Every telecommunications carrier such
19 company is authorized to construct, maintain, alter and
20 extend its poles, wires, cables and other appliances as a
21 proper use of highways, along, upon, under and across any
22 highway, street, alley, water or public ground in this state,
23 but so as not to incommode the public in the use thereof:
24 Provided, that nothing in this act shall interfere with the
25 control now vested in cities, incorporated towns and villages
26 in relation to the regulation of the poles, wires, cables and
27 other appliances, and provided, that before any such lines
28 shall be constructed along any such highway, street, alley,
29 water, or public ground it shall be the duty of the
30 telecommunications carrier telephone company proposing to
31 construct any such line, to give (in the case of cities,
32 villages, and incorporated towns) to the corporate
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1 authorities of the municipality or (in other cases) to the
2 highway commissioners having jurisdiction and control over
3 the road or part thereof along and over which such line is
4 proposed to be constructed, notice in writing of the purpose
5 and intention of the said company to construct such line over
6 and along the said road or highway, street, alley, water, or
7 public ground, which said notice shall be served at least 10
8 ten days before the said line shall be placed or constructed
9 over and along the said highway, street, alley, water, or
10 public ground; and upon the giving of the said notice it
11 shall be the duty of the municipal corporate authorities or
12 the said highway commissioners to specify the portion of such
13 road or highway, street, alley, water, or public ground upon
14 which the said line may be placed and constructed, and it
15 shall thereupon be the duty of the said company to construct
16 its said line in accordance with such specifications; but in
17 the event that the municipal corporate authorities or the
18 said highway commissioners shall, for any reason, fail to
19 make such specification within 10 ten days after the service
20 of such notice, then the said company, without such
21 specification having been made, may proceed to place and
22 erect its said line along the said highway, street, alley,
23 water, or public ground by placing its posts, poles and
24 abutments so as not to interfere with other proper uses of
25 the said road or highway, street, alley, water, or public
26 ground. The telecommunications carrier telephone company
27 proposing to construct any such line shall comply with the
28 provisions of Section 9--113 of the Illinois Highway Code, as
29 the same may from time to time be amended. Provided, that the
30 telecommunications carrier such telephone companies shall not
31 have the right to condemn any portion of the right of way of
32 any railroad company except as much thereof as is necessary
33 to cross the same.
34 The Illinois Commerce Commission may adopt reasonable
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1 rules governing the negotiation procedures that are used by a
2 telecommunications carrier company described in Section 1 of
3 this Act during precondemnation negotiations for the purchase
4 of land right-of-way easements, including procedures for
5 providing information to the public and affected landowners
6 concerning the project and the right-of-way easements sought
7 in connection therewith.
8 Such rules may be made applicable to interstate,
9 competitive intrastate and noncompetitive intrastate
10 facilities, without regard to whether such facilities or the
11 telephone company or telecommunications carrier proposing to
12 construct and operate them would otherwise be subject to the
13 Illinois Commerce Commission's jurisdiction under The Public
14 Utilities Act, as now or hereafter amended. However, as to
15 facilities used to provide exclusively interstate services or
16 competitive intrastate services or both, nothing in this
17 Section confers any power upon the Commission (i) to require
18 the disclosure of proprietary, competitively sensitive, or
19 cost information or information not known to the telephone
20 company or telecommunications carrier, (ii) to determine
21 whether, or conduct hearings regarding whether, any proposed
22 fiber optic or other facilities should or should not be
23 constructed and operated, or (iii) to determine or specify,
24 or conduct hearings concerning, the price or other terms or
25 conditions of the purchase of the right-of-way easements
26 sought. With respect to facilities used to provide any
27 intrastate services classified in the condemnor's tariff as
28 noncompetitive under Section 13-502 of The Public Utilities
29 Act, as now or hereafter amended, the rulemaking powers
30 conferred upon the Commission under this Section are in
31 addition to any rulemaking powers arising under The Public
32 Utilities Act, as now or hereafter amended.
33 No telephone company or telecommunications carrier shall
34 exercise the power to condemn private property until it has
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1 first substantially complied with such rules with respect to
2 the property sought to be condemned. If such rules call for
3 providing notice or information before or during
4 negotiations, a failure to provide such notice or information
5 shall not constitute a waiver of the rights granted in this
6 Section, but the telephone company or telecommunications
7 carrier shall be liable for all reasonable attorney's fees of
8 that landowner resulting from such failure.
9 (Source: P.A. 86-221.)