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90_SB0996sam001 LRB9002624KDpcam01 1 AMENDMENT TO SENATE BILL 996 2 AMENDMENT NO. . Amend Senate Bill 996 by replacing 3 everything after the enacting clause with the following: 4 "Section 1. Short title. This Act may be cited as the 5 Telecommunications Municipal Infrastructure Maintenance Fee 6 Act. 7 Section 5. Legislative intent. The General Assembly 8 imposed a tax on invested capital of utilities to partially 9 replace the personal property tax that was abolished by the 10 Illinois Constitution of 1970. Since that tax was imposed, 11 telecommunications retailers have evolved from utility status 12 into an increasingly competitive industry serving the public. 13 This Act is intended to abolish the invested capital tax on 14 telecommunications retailers (that is, persons engaged in the 15 business of transmitting messages and acting as a retailer of 16 telecommunications as defined in Section 2 of the 17 Telecommunication Excise Tax Act, other than cellular 18 telecommunications retailers, who already have been excluded 19 from application of the invested capital tax by earlier 20 legislative action), abolish municipal franchise fees with 21 respect to telecommunications retailers, create a uniform 22 system for the collection and distribution of fees associated -2- LRB9002624KDpcam01 1 with the privilege of use of the public right of way for 2 telecommunications activity, and provide municipalities with 3 a comprehensive method of compensation for telecommunications 4 activity including the recovery of reasonable costs of 5 regulating the use of the public rights-of-way for 6 telecommunications activity. 7 Section 10. Definitions. 8 (a) "Gross charges" means the amount paid to a 9 telecommunications retailer for the act or privilege of 10 originating or receiving telecommunications in this State or 11 the municipality imposing the fee under this Act, as the 12 context requires, and for all services rendered in connection 13 therewith, valued in money whether paid in money or 14 otherwise, including cash, credits, services, and property of 15 every kind or nature, and shall be determined without any 16 deduction on account of the cost of such telecommunications, 17 the cost of the materials used, labor or service costs, or 18 any other expense whatsoever. In case credit is extended, 19 the amount thereof shall be included only as and when paid. 20 "Gross charges" for private line service shall include 21 charges imposed at each channel point within this State, 22 charges for the channel mileage between each channel point 23 within this State, and charges for that portion of the 24 interstate inter-office channel provided within Illinois. 25 However, "gross charges" shall not include: 26 (1) any amounts added to a purchaser's bill because 27 of a charge made under: (i) the fee imposed by this 28 Section, (ii) additional charges added to a purchaser's 29 bill under Section 9-221 or 9-222 of the Public Utilities 30 Act, (iii) amounts collected under Section 8-11-17 of the 31 Illinois Municipal Code, (iv) the tax imposed by the 32 Telecommunications Excise Tax Act, (v) 911 surcharges, or 33 (vi) the tax imposed by Section 4251 of the Internal -3- LRB9002624KDpcam01 1 Revenue Code; 2 (2) charges for a sent collect telecommunication 3 received outside of this State or the municipality 4 imposing the fee, as the context requires; 5 (3) charges for leased time on equipment or charges 6 for the storage of data or information or subsequent 7 retrieval or the processing of data or information 8 intended to change its form or content. Such equipment 9 includes, but is not limited to, the use of calculators, 10 computers, data processing equipment, tabulating 11 equipment, or accounting equipment and also includes the 12 usage of computers under a time-sharing agreement. 13 (4) charges for customer equipment, including such 14 equipment that is leased or rented by the customer from 15 any source, wherein such charges are disaggregated and 16 separately identified from other charges; 17 (5) charges to business enterprises certified under 18 Section 9-222.1 of the Public Utilities Act to the extent 19 of such exemption and during the period of time specified 20 by the Department of Commerce and Community Affairs; 21 (6) charges for telecommunications and all services 22 and equipment provided in connection therewith between a 23 parent corporation and its wholly owned subsidiaries or 24 between wholly owned subsidiaries, and only to the extent 25 that the charges between the parent corporation and 26 wholly owned subsidiaries or between wholly owned 27 subsidiaries represent expense allocation between the 28 corporations and not the generation of profit other than 29 a regulatory required profit for the corporation 30 rendering such services; 31 (7) bad debts ("bad debt" means any portion of a 32 debt that is related to a sale at retail for which gross 33 charges are not otherwise deductible or excludable that 34 has become worthless or uncollectible, as determined -4- LRB9002624KDpcam01 1 under applicable federal income standards; if the portion 2 of the debt deemed to be bad is subsequently paid, the 3 retailer shall report and pay the tax on that portion 4 during the reporting period in which the payment is 5 made); 6 (8) charges paid by inserting coins or debit cards 7 in coin-operated telecommunication devices; or 8 (9) charges for telecommunications and all services 9 and equipment provided to a municipality imposing the 10 infrastructure maintenance fee. 11 (b) "Telecommunications" includes, but is not limited 12 to, messages or information transmitted through use of local, 13 toll, and wide area telephone service, channel services, 14 telegraph services, teletypewriter service, computer exchange 15 services, private line services, specialized mobile radio 16 services, or any other transmission of messages or 17 information by electronic or similar means, between or among 18 points by wire, cable, fiber optics, laser, microwave, radio, 19 satellite, or similar facilities. Unless the context clearly 20 requires otherwise, "telecommunications" shall also include 21 wireless telecommunications as hereinafter defined. 22 "Telecommunications" shall not include value added services 23 in which computer processing applications are used to act on 24 the form, content, code, and protocol of the information for 25 purposes other that transmission. "Telecommunications" shall 26 not include purchase of telecommunications by a 27 telecommunications service provider for use as a component 28 part of the service provided by him or her to the ultimate 29 retail consumer who originates or terminates the end-to-end 30 communications. Retailer access charges, right of access 31 charges, charges for use of intercompany facilities, and all 32 telecommunications resold in the subsequent provision used as 33 a component of, or integrated into, end-to-end 34 telecommunications service shall not be included in gross -5- LRB9002624KDpcam01 1 charges as sales for resale. "Telecommunications" shall not 2 include the provision of cable services through a cable 3 system as defined in the Cable Communications Act of 1984 (47 4 U.S.C. Sections 521 and following) as now or hereafter 5 amended or through an open video system as defined in the 6 Rules of the Federal Communications Commission (47 C.D.F. 7 76.1550 and following) as now or hereafter amended. 8 (c) "Wireless telecommunications" includes cellular 9 mobile telephone services, personal wireless services as 10 defined in Section 704(C) of the Telecommunications Act of 11 1996 (Public Law No. 104-104) as now or hereafter amended, 12 including all commercial mobile radio services, and paging 13 services. 14 (d) "Telecommunications retailer" or "retailer" or 15 "carrier" means and includes every person engaged in the 16 business of making sales of telecommunications at retail as 17 defined in this Section. The Illinois Department of Revenue 18 or the municipality imposing the fee, as the case may be, 19 may, in its discretion, upon applications, authorize the 20 collection of the fee hereby imposed by any retailer not 21 maintaining a place of business within this State, who, to 22 the satisfaction of the Department or municipality, furnishes 23 adequate security to insure collection and payment of the 24 fee. When so authorized, it shall be the duty of such 25 retailer to pay the fee upon all of the gross charges for 26 telecommunications in the same manner and subject to the same 27 requirements as a retailer maintaining a place of business 28 within the State or municipality imposing the fee. 29 (e) "Retailer maintaining a place of business in this 30 State", or any like term, means and includes any retailer 31 having or maintaining within this State, directly or by a 32 subsidiary, an office, distribution facilities, transmission 33 facilities, sales office, warehouse, or other place of 34 business, or any agent or other representative operating -6- LRB9002624KDpcam01 1 within this State under the authority of the retailer or its 2 subsidiary, irrespective of whether such place of business or 3 agent or other representative is located here permanently or 4 temporarily, or whether such retailer or subsidiary is 5 licensed to do business in this State. 6 (f) "Sale of telecommunications at retail" means the 7 transmitting, supplying, or furnishing of telecommunications 8 and all services rendered in connection therewith for a 9 consideration, other than between a parent corporation and 10 its wholly owned subsidiaries or between wholly owned 11 subsidiaries, when the gross charge made by one such 12 corporation to another such corporation is not greater than 13 the gross charge paid to the retailer for their use or 14 consumption and not for sale. 15 (g) "Service address" means the location of 16 telecommunications equipment from which telecommunications 17 services are originated or at which telecommunications 18 services are received. If this is not a defined location, as 19 in the case of wireless telecommunications, paging systems, 20 maritime systems, air-to-ground systems, and the like, 21 "service address" shall mean the location of the customer's 22 primary use of the telecommunications equipment as defined by 23 the location in Illinois where bills are sent. 24 Section 15. State telecommunications infrastructure 25 maintenance fees. 26 (a) A State infrastructure maintenance fee is hereby 27 imposed upon telecommunications retailers as a replacement 28 for the personal property tax in an amount specified in 29 subsection (b). 30 (b) The amount of the State infrastructure maintenance 31 fee imposed upon a telecommunications retailer under this 32 Section shall be equal to 0.5% of all gross charges charged 33 by the telecommunications retailer to service addresses in -7- LRB9002624KDpcam01 1 this State for telecommunications, other than wireless 2 telecommunications, originating or received in this State. 3 However, the State infrastructure maintenance fee is not 4 imposed in any case in which the imposition of the fee would 5 violate the Constitution or statutes of the United States. 6 (c) An optional infrastructure maintenance fee is hereby 7 created. A telecommunications retailer may elect to pay the 8 optional infrastructure maintenance fee with respect to the 9 gross charges charged by the telecommunications retailer to 10 service addresses in a particular municipality for 11 telecommunications, other than wireless telecommunications, 12 originating or received in the municipality if (1) the 13 telecommunications retailer is not required to pay any 14 compensation to the municipality under an existing franchise 15 agreement and (2) the municipality has not imposed a 16 municipal infrastructure maintenance fee as authorized in 17 Section 20 of this Act. If a telecommunications retailer 18 elects to pay this fee with respect to the gross charges 19 charged by the telecommunications retailer to service 20 addresses in a particular municipality, such election shall 21 remain in full force and effect until such time as the 22 municipality imposes a municipal infrastructure maintenance 23 fee. 24 (d) The amount of the optional infrastructure 25 maintenance fee which a telecommunications retailer may elect 26 to pay with respect to a particular municipality shall be 27 equal to 25% of the maximum amount of the municipal 28 infrastructure maintenance fee which the municipality could 29 impose under Section 20 of this Act. 30 (e) The State infrastructure maintenance fee and the 31 optional infrastructure maintenance fee authorized by this 32 Section shall be collected, enforced, and administered as set 33 forth in Section 25 of this Act. -8- LRB9002624KDpcam01 1 Section 20. Municipal telecommunications infrastructure 2 maintenance fee. 3 (a) A municipality may impose a municipal infrastructure 4 maintenance fee upon telecommunications retailers in an 5 amount specified in subsection (b). 6 (b) The amount of the municipal infrastructure 7 maintenance fee imposed upon a telecommunications retailer 8 under this Section shall not exceed: (i) in a municipality 9 with a population of more than 500,000, 2.0% of all gross 10 charges charged by the telecommunications retailer to service 11 addresses in the municipality for telecommunications 12 originating or received in the municipality; and (ii) in a 13 municipality with a population of 500,000 or less, 1.0% of 14 all gross charges charged by the telecommunications retailer 15 to service addresses in the municipality for 16 telecommunications originating or received in the 17 municipality. If imposed, the municipal telecommunications 18 infrastructure fee must be in 1/4% increments. However, the 19 fee shall not be imposed in any case in which the imposition 20 of the fee would violate the Constitution or statutes of the 21 United States. 22 (c) The municipal telecommunications infrastructure fee 23 authorized by this Section shall be collected, enforced, and 24 administered as set forth in Section 25 of this Act. 25 Section 25. Collection, enforcement, and administration 26 of telecommunications infrastructure maintenance fees. 27 (a) A telecommunications retailer shall charge each 28 customer an additional charge equal to the sum of (1) an 29 amount equal to the State infrastructure maintenance fee 30 attributable to that customer's service address and (2) an 31 amount equal to the optional infrastructure maintenance fee, 32 if any, attributable to that customer's service address and 33 (3) an amount equal to the municipal infrastructure -9- LRB9002624KDpcam01 1 maintenance fee, if any, attributable to that customer's 2 service address. Such additional charge shall be shown 3 separately on the bill to each customer. 4 (b) The State infrastructure maintenance fee and the 5 optional infrastructure maintenance fee shall be designated 6 as a replacement for the personal property tax and shall be 7 remitted by the telecommunications retailer to the Illinois 8 Department of Revenue; provided, however, that the 9 telecommunications retailer may retain an amount not to 10 exceed 2% of the State infrastructure maintenance fee and the 11 optional infrastructure maintenance fee, if any, collected by 12 it to reimburse itself for expenses incurred in accounting 13 for and remitting the fee. All amounts herein remitted to 14 the Department shall be transferred to the Personal Property 15 Tax Replacement Fund in the State Treasury. 16 (c) The municipal infrastructure maintenance fee shall 17 be remitted by the telecommunications retailer to the 18 municipality imposing the municipal infrastructure 19 maintenance fee; provided, however, that the 20 telecommunications retailer may retain an amount not to 21 exceed 2% of the municipal infrastructure maintenance fee 22 collected by it to reimburse itself for expenses incurred in 23 accounting for and remitting the fee. The municipality 24 imposing the municipal infrastructure maintenance fee shall 25 collect, enforce, and administer the fee. 26 (d) Amounts paid under this Act by telecommunications 27 retailers shall not be included in the tax base under any of 28 the following Acts as described immediately below: 29 (1) "gross charges" for purposes of the 30 Telecommunications Excise Tax Act; 31 (2) "gross receipts" for purposes of the municipal 32 utility tax as prescribed in Section 8-11-2 of the 33 Illinois Municipal Code; 34 (3) "gross charge" for purposes of the municipal -10- LRB9002624KDpcam01 1 telecommunications tax as prescribed in Section 8-11-17 2 of the Illinois Municipal Code; 3 (4) "gross revenue" for purposes of the tax on 4 annual gross revenue of public utilities as prescribed in 5 Section 2-202 of the Public Utilities Act. 6 (e) During any period of time when a municipality 7 receives any compensation other than the municipal 8 infrastructure maintenance fee set forth in Section 20 for 9 the use of the municipality's public ways, no infrastructure 10 maintenance fee may be imposed by such municipality under 11 this Section. 12 Section 30. Validity of existing franchise fees and 13 agreements. 14 (a) Upon the effective date of this Act, the municipal 15 infrastructure maintenance fee authorized by this Act shall 16 be the only fee or compensation for recovering the reasonable 17 costs of regulating the use of the public rights-of-way and 18 for the use of public rights-of-way that may be levied by or 19 otherwise required by ordinance, resolution, or contract to 20 be paid to a unit of local government for the use of the 21 public way of a unit of local government by 22 telecommunications retailers. No new fees shall be imposed 23 upon or other charges required from telecommunications 24 retailers by units of local government from and after the 25 effective date of this Act. No telecommunications retailer 26 paying either the applicable municipal infrastructure 27 maintenance fee or the optional infrastructure maintenance 28 fee authorized by this Act may be denied the right to use, 29 directly or indirectly, the public way of the municipality 30 either imposing the municipal infrastructure maintenance fee 31 or to which the optional infrastructure maintenance fee 32 relates, as the case may be, as authorized under the 33 Telephone Company Act. Nothing in this Act shall excuse any -11- LRB9002624KDpcam01 1 person or entity from obligations imposed under any law 2 concerning generally applicable taxes or standards for 3 construction on, over, under, or within, use of or repair of 4 the public rights-of-way, including standards relating to 5 free standing towers and other structures obstructing the 6 public way, nor shall any person or entity be excused from 7 any liability imposed by any such law for the failure to 8 comply with such generally applicable taxes or standards 9 governing construction on, over, under, or within, use of or 10 repair of the public rights-of-way. 11 (b) Agreements between telecommunications retailers and 12 units of local government entered into before the effective 13 date of this Act regarding use of the public ways shall 14 remain valid according to and for their stated terms. If, 15 following the effective date of this Act, such an agreement 16 is renewed automatically or by agreement of the parties, the 17 compensation or fee under the agreement shall be equal to the 18 maximum amount of the municipal infrastructure maintenance 19 fee which the municipality could impose under Section 20 of 20 this Act. 21 (c) The regulation of the terms and conditions upon 22 which poles, conduits, and other facilities located in the 23 public way may be shared by or between telecommunications 24 retailers shall be committed exclusively to the jurisdiction 25 of the Illinois Commerce Commission and the Federal 26 Communications Commission, and such regulation shall not be 27 among the home rule powers and functions described in 28 subsection (h) of Section 6 of Article VII of the Illinois 29 Constitution. Moreover, no unit of local government may 30 enter into any contract or agreement with a 31 telecommunications retailer with respect to the terms and 32 conditions upon which poles, conduits, and other facilities 33 located in the public way may be shared by or between 34 telecommunications retailers. -12- LRB9002624KDpcam01 1 Section 31. Equivalent payments. If any agreement 2 referred to in subsection (b) of Section 30 does not provide 3 for payments substantially equivalent to those provided for 4 in this Act, the terms of payment in that agreement may be 5 voided by any party to the agreement. No other terms and 6 conditions of any agreement shall be affected by this 7 Section. 8 Section 35. Home rule. The authorization of 9 infrastructure maintenance fees and other fees relating to 10 the use of the public right-of-way for telecommunications 11 activity imposed upon telecommunications retailers is an 12 exclusive power and function of the State. A home rule unit 13 may not impose franchise or other fees upon or require other 14 compensation from telecommunications retailers for use of the 15 public way, other than the municipal infrastructure 16 maintenance fee authorized by this Act. This Act is a denial 17 and limitation of home rule powers and functions under 18 subsection (h) of Section 6 of Article VII of the Illinois 19 Constitution. 20 Section 40. Severability. If any provision of this Act 21 or its application to any person or circumstance is held 22 invalid, the invalidity of the provision or application does 23 not affect other provisions or applications of the Act that 24 can be given effect without the invalid provision or 25 application. 26 (35 ILCS 610/2a.1 rep.) 27 Section 905. The Messages Tax Act is amended by 28 repealing Section 2a.1. 29 Section 910. The State Revenue Sharing Act is amended by 30 changing Section 12 as follows: -13- LRB9002624KDpcam01 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 -14- LRB9002624KDpcam01 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 -15- LRB9002624KDpcam01 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 -16- LRB9002624KDpcam01 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 -17- LRB9002624KDpcam01 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 -18- LRB9002624KDpcam01 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 -19- LRB9002624KDpcam01 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 -20- LRB9002624KDpcam01 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 -21- LRB9002624KDpcam01 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, optional 18 infrastructure maintenance fee, and municipal infrastructure 19 maintenance fee, if any, net of (1) the termination of any 20 fee, license fee, rent, or lease payment subject to the 21 Telecommunications Municipal Infrastructure Maintenance Fee 22 Act, and (2) the repeal of any invested capital tax subject 23 to the Telecommunications Municipal Infrastructure 24 Maintenance Fee Act, shall have no significant impact on the 25 net income of each such telecommunications retailer. 26 Beginning with the effective date of the Telecommunications 27 Municipal Infrastructure Maintenance Fee Act, each such 28 telecommunications retailer shall maintain such records and 29 accounts as will enable the Commission to make such findings 30 and determinations as are necessary to such order. 31 (220 ILCS 5/13-704) (from Ch. 111 2/3, par. 13-704) -22- LRB9002624KDpcam01 1 (This Section is scheduled to be repealed July 1, 1999.) 2 Sec. 13-704. Each page of a billing statement which sets 3 forth charges assessed against a customer by a 4 telecommunications carrier for telecommunications service 5 shall reflect the telephone number or customer account number 6 to which the charges are being billed. The billing statement 7 shall also contain a separate bill identifying the amount 8 charged as an infrastructure maintenance fee. 9 (Source: P.A. 84-1063.) 10 Section 920. The Telephone Company Act is amended by 11 changing Section 4 as follows: 12 (220 ILCS 65/4) (from Ch. 134, par. 20) 13 Sec. 4. Right of condemnation. Every telecommunications 14 carrier as defined in the Telecommunications Municipal 15 Infrastructure Maintenance Fee Act
such companymay, when it 16 shall be necessary for the construction, maintenance, 17 alteration or extension of its telecommunications telephone18 system, or any part thereof, enter upon, take or damage 19 private property in the manner provided for in, and the 20 compensation therefor shall be ascertained and made in 21 conformity to the provisions of the Telegraph Act. "An Act to22 revise the law in relation to telegraph companies", approved23 March 24, 1874, andEvery telecommunications carrier such24 companyis authorized to construct, maintain, alter and 25 extend its poles, wires, cables and other appliances as a 26 proper use of highways, along, upon, under and across any 27 highway, street, alley, right-of-way dedicated or commonly 28 used for utility purposes, or water or public groundin this 29 State, but so as not to incommode the public in the use 30 thereof: Provided, that nothing in this act shall interfere31 with the control now vested in cities, incorporated towns and32 villages in relation to the regulation of the poles, wires,-23- LRB9002624KDpcam01 1 cables and other appliances, and provided,that before any 2 such lines shall be constructed along any such highway, 3 street, alley, right-of-way dedicated or commonly used for 4 utility purposes, or water it shall be the duty of the 5 telecommunications carrier telephone companyproposing to 6 construct any such line, to give (in the case of cities, 7 villages, and incorporated towns) to the corporate 8 authorities of the municipality or their designee or (in 9 other cases) to the highway commissioners having jurisdiction 10 and control over the road or part thereof along and over 11 which such line is proposed to be constructed, notice in 12 writing of the purpose and intention of the saidcompany to 13 construct such line over and along the said road orhighway, 14 street, alley, right-of-way dedicated or commonly used for 15 utility purposes, or water, which saidnotice shall be served 16 at least 10 tendays before the saidline shall be placed or 17 constructed over and along the saidhighway, street, alley, 18 right-of-way dedicated or commonly used for utility purposes, 19 or water (or 20 days in the case of any notice calling for 20 new construction in a public highway, street, alley, 21 right-of-way dedicated or commonly used for utility purposes, 22 or water); and upon the giving of the saidnotice it shall be 23 the duty of the municipal corporate authorities or their 24 designee or the saidhighway commissioners to specify the 25 portion of such road orhighway, street, alley, right-of-way 26 dedicated or commonly used for utility purposes, or water 27 upon which the saidline may be placed, used, and 28 constructed, and it shall thereupon be the duty of the 29 telecommunications retailer to provide the municipal 30 corporate authorities or their designee or highway 31 commissioners with plans, specifications, and documentation 32 reasonably required by such municipal corporate authorities 33 or their designee or highway commissioners in applying their 34 applicable standards, and said companyto construct its said-24- LRB9002624KDpcam01 1 line in accordance with such specifications; but in the event 2 that the municipal corporate authorities or their designees 3 or the saidhighway commissioners shall, for any reason,fail 4 to provide makesuch specification within 10 tendays after 5 the service of such notice, then the telecommunications 6 retailer said company, without such specification having been 7 made, may proceed to place and erect its saidline along the 8 saidhighway, street, alley, right-of-way dedicated or 9 commonly used for utility purposes, or water by placing its 10 posts, poles and abutments so as not to interfere with other 11 proper uses of the said road orhighway, street, alley, 12 right-of-way dedicated or commonly used for utility purposes, 13 or water. The telecommunications carrier telephone company14 proposing to construct any such line shall comply with the 15 provisions of Section 9--113 of the Illinois Highway Code , as16 the same may from time to time be amended. Provided, that the 17 telecommunications carrier such telephone companiesshall not 18 have the right to condemn any portion of the right of way of 19 any railroad company except as much thereof as is necessary 20 to cross the same. 21 The Illinois Commerce Commission may adopt reasonable 22 rules governing the negotiation procedures that are used by a 23 telecommunications carrier company described in Section 1 of24 this Actduring precondemnation negotiations for the purchase 25 of privately owned land rights-of-way and right-of-way26 easements, including procedures for providing information to 27 the public and affected landowners concerning the project and 28 the right-of-way easements sought in connection therewith. 29 Such rules may be made applicable to interstate, 30 competitive intrastate and noncompetitive intrastate 31 facilities, without regard to whether such facilities or the 32 telephone company ortelecommunications carrier proposing to 33 construct and operate them would otherwise be subject to the 34 Illinois Commerce Commission's jurisdiction under The Public -25- LRB9002624KDpcam01 1 Utilities Act, as now or hereafter amended. However, as to 2 facilities used to provide exclusively interstate services or 3 competitive intrastate services or both, nothing in this 4 Section confers any power upon the Commission (i) to require 5 the disclosure of proprietary, competitively sensitive, or 6 cost information or information not known to the telephone7 company ortelecommunications carrier, (ii) to determine 8 whether, or conduct hearings regarding whether, any proposed 9 fiber optic or other facilities should or should not be 10 constructed and operated, or (iii) to determine or specify, 11 or conduct hearings concerning, the price or other terms or 12 conditions of the purchase of the right-of-way easements 13 sought. With respect to facilities used to provide any 14 intrastate services classified in the condemnor's tariff as 15 noncompetitive under Section 13-502 of The Public Utilities 16 Act , as now or hereafter amended, the rulemaking powers 17 conferred upon the Commission under this Section are in 18 addition to any rulemaking powers arising under The Public 19 Utilities Act , as now or hereafter amended. 20 No telephone company ortelecommunications carrier shall 21 exercise the power to condemn private property until it has 22 first substantially complied with such rules with respect to 23 the property sought to be condemned. If such rules call for 24 providing notice or information before or during 25 negotiations, a failure to provide such notice or information 26 shall not constitute a waiver of the rights granted in this 27 Section, but the telephone company ortelecommunications 28 carrier shall be liable for all reasonable attorney's fees of 29 that landowner resulting from such failure. 30 (Source: P.A. 86-221.)".
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