State of Illinois
92nd General Assembly
Legislation

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[ Engrossed ][ House Amendment 001 ]


92_SB0574

 
                                               LRB9205005SMdv

 1        AN ACT in relation to taxes.

 2        Be  it  enacted  by  the People of the State of Illinois,
 3    represented in the General Assembly:

 4        Section 5.  The Illinois Municipal  Code  is  amended  by
 5    changing Section 8-11-2 as follows:

 6        (65 ILCS 5/8-11-2) (from Ch. 24, par. 8-11-2)
 7        Sec.    8-11-2.  The   corporate   authorities   of   any
 8    municipality may tax any or all of the following  occupations
 9    or privileges:
10             1.  Persons  engaged in the business of transmitting
11        messages by means of electricity or radio magnetic waves,
12        or fiber optics, at a rate not to exceed 5% of the  gross
13        receipts   from  that  business  originating  within  the
14        corporate limits of the municipality.  Beginning  January
15        1, 2001, prepaid telephone calling arrangements shall not
16        be  subject  to  the tax imposed under this Section.  For
17        purposes of  this  Section,  "prepaid  telephone  calling
18        arrangements"  means that term as defined in Section 2-27
19        of the Retailers' Occupation Tax Act.
20             2.  Persons engaged in the business of distributing,
21        supplying,  furnishing,  or  selling  gas  for   use   or
22        consumption within the corporate limits of a municipality
23        of  500,000 or fewer population, and not for resale, at a
24        rate not to exceed 5% of the gross receipts therefrom.
25             2a.  Persons   engaged   in    the    business    of
26        distributing,  supplying,  furnishing, or selling gas for
27        use or consumption  within  the  corporate  limits  of  a
28        municipality  of  over  500,000  population,  and not for
29        resale, at a rate not to exceed 8% of the gross  receipts
30        therefrom.  If imposed, this tax shall be paid in monthly
31        payments.
 
                            -2-                LRB9205005SMdv
 1             3.  The  privilege of using or consuming electricity
 2        acquired in a purchase at retail  and  used  or  consumed
 3        within  the corporate limits of the municipality at rates
 4        not to exceed the following maximum rates, calculated  on
 5        a monthly basis for each purchaser:
 6             (i)  For  the  first  2,000  kilowatt-hours  used or
 7        consumed in a month; 0.61 cents per kilowatt-hour;
 8             (ii)  For the next  48,000  kilowatt-hours  used  or
 9        consumed in a month; 0.40 cents per kilowatt-hour;
10             (iii)  For  the  next  50,000 kilowatt-hours used or
11        consumed in a month; 0.36 cents per kilowatt-hour;
12             (iv)  For the next 400,000  kilowatt-hours  used  or
13        consumed in a month; 0.35 cents per kilowatt-hour;
14             (v)  For  the  next  500,000  kilowatt-hours used or
15        consumed in a month; 0.34 cents per kilowatt-hour;
16             (vi)  For the next 2,000,000 kilowatt-hours used  or
17        consumed in a month; 0.32 cents per kilowatt-hour;
18             (vii)  For the next 2,000,000 kilowatt-hours used or
19        consumed in a month; 0.315 cents per kilowatt-hour;
20             (viii)  For  the  next 5,000,000 kilowatt-hours used
21        or consumed in a month; 0.31 cents per kilowatt-hour;
22             (ix)  For the next 10,000,000 kilowatt-hours used or
23        consumed in a month; 0.305 cents per kilowatt-hour; and
24             (x)  For all electricity used or consumed in  excess
25        of  20,000,000  kilowatt-hours in a month, 0.30 cents per
26        kilowatt-hour.
27             If a municipality imposes a tax at rates lower  than
28        either the maximum rates specified in this Section or the
29        alternative  maximum  rates  promulgated  by the Illinois
30        Commerce Commission, as provided  below,  the  tax  rates
31        shall  be  imposed  upon the kilowatt hour categories set
32        forth above with the same  proportional  relationship  as
33        that    which    exists   among   such   maximum   rates.
34        Notwithstanding the foregoing, until December  31,  2008,
 
                            -3-                LRB9205005SMdv
 1        no  municipality shall establish rates that are in excess
 2        of rates reasonably calculated to produce  revenues  that
 3        equal  the maximum total revenues such municipality could
 4        have  received  under  the   tax   authorized   by   this
 5        subparagraph  in the last full calendar year prior to the
 6        effective date of Section 65 of this  amendatory  Act  of
 7        1997; provided that this shall not be a limitation on the
 8        amount   of  tax  revenues  actually  collected  by  such
 9        municipality.
10             Upon the request of the corporate authorities  of  a
11        municipality,  the  Illinois  Commerce  Commission shall,
12        within 90 days after receipt of such request,  promulgate
13        alternative   rates   for  each  of  these  kilowatt-hour
14        categories that will reflect, as  closely  as  reasonably
15        practical  for that municipality, the distribution of the
16        tax among classes of purchasers as if the tax were  based
17        on   a  uniform  percentage  of  the  purchase  price  of
18        electricity.   A  municipality  that   has   adopted   an
19        ordinance imposing a tax pursuant to subparagraph 3 as it
20        existed prior to the effective date of Section 65 of this
21        amendatory  Act of 1997 may, rather than imposing the tax
22        permitted by this amendatory Act  of  1997,  continue  to
23        impose the tax pursuant to that ordinance with respect to
24        gross   receipts   received  from  residential  customers
25        through July 31, 1999, and with respect to gross receipts
26        from any non-residential customer until  the  first  bill
27        issued   to   such  customer  for  delivery  services  in
28        accordance with Section 16-104 of  the  Public  Utilities
29        Act  but  in  no  case later than the last bill issued to
30        such customer before  December  31,  2000.  No  ordinance
31        imposing the tax permitted by this amendatory Act of 1997
32        shall be applicable to any non-residential customer until
33        the  first  bill  issued  to  such  customer for delivery
34        services in accordance with Section 16-104 of the  Public
 
                            -4-                LRB9205005SMdv
 1        Utilities  Act  but  in  no case later than the last bill
 2        issued to such non-residential customer  before  December
 3        31, 2000.
 4             The  taxes  imposed  under this subparagraph 3 shall
 5        not be in addition to the tax  authorized  by  subsection
 6        (c-5),  but  rather  shall  be  an  alternative method to
 7        impose the tax.
 8             4.  Persons engaged in the business of distributing,
 9        supplying,  furnishing,  or  selling  water  for  use  or
10        consumption  within   the   corporate   limits   of   the
11        municipality, and not for resale, at a rate not to exceed
12        5% of the gross receipts therefrom.
13        None  of  the  taxes  authorized  by  this Section may be
14    imposed  with  respect  to  any  transaction  in   interstate
15    commerce  or otherwise to the extent to which the business or
16    privilege may not, under the constitution and statutes of the
17    United States, be made the subject of taxation by this  State
18    or  any political sub-division thereof; nor shall any persons
19    engaged  in  the   business   of   distributing,   supplying,
20    furnishing,   selling   or   transmitting   gas,   water,  or
21    electricity, or  engaged  in  the  business  of  transmitting
22    messages,  or  using  or  consuming electricity acquired in a
23    purchase  at  retail,  be  subject  to  taxation  under   the
24    provisions of this Section for those transactions that are or
25    may  become  subject  to taxation under the provisions of the
26    "Municipal  Retailers'  Occupation  Tax  Act"  authorized  by
27    Section 8-11-1; nor shall any tax authorized by this  Section
28    be  imposed  upon  any person engaged in a business or on any
29    privilege unless the tax is imposed in like manner and at the
30    same rate upon all persons engaged in businesses of the  same
31    class  in  the municipality, whether privately or municipally
32    owned or operated, or exercising the  same  privilege  within
33    the municipality.
34        Any  of  the  taxes  enumerated in this Section may be in
 
                            -5-                LRB9205005SMdv
 1    addition to the payment of money, or  value  of  products  or
 2    services  furnished  to  the  municipality by the taxpayer as
 3    compensation for the use of its  streets,  alleys,  or  other
 4    public  places,  or  installation  and  maintenance  therein,
 5    thereon  or  thereunder  of  poles,  wires,  pipes  or  other
 6    equipment used in the operation of the taxpayer's business.
 7        (a)  If  the  corporate  authorities  of  any  home  rule
 8    municipality  have adopted an ordinance that imposed a tax on
 9    public utility customers, between July 1, 1971,  and  October
10    1,  1981,  on the good faith belief that they were exercising
11    authority pursuant to Section 6 of Article VII  of  the  1970
12    Illinois   Constitution,   that   action   of  the  corporate
13    authorities   shall   be   declared    legal    and    valid,
14    notwithstanding  a  later  decision  of  a  judicial tribunal
15    declaring the ordinance invalid.  No  municipality  shall  be
16    required  to  rebate,  refund, or issue credits for any taxes
17    described in this paragraph, and those taxes shall be  deemed
18    to  have  been  levied  and  collected in accordance with the
19    Constitution and laws of this State.
20        (b)  In any case in which (i) prior to October 19,  1979,
21    the corporate authorities of any municipality have adopted an
22    ordinance  imposing  a  tax authorized by this Section (or by
23    the predecessor provision of the "Revised Cities and Villages
24    Act") and have explicitly or in  practice  interpreted  gross
25    receipts  to include either charges added to customers' bills
26    pursuant to the provision of paragraph (a) of Section  36  of
27    the Public Utilities Act or charges added to customers' bills
28    by  taxpayers  who  are not subject to rate regulation by the
29    Illinois Commerce Commission for the  purpose  of  recovering
30    any of the tax liabilities or other amounts specified in such
31    paragraph (a) of Section 36 of that Act, and (ii) on or after
32    October  19,  1979,  a  judicial tribunal has construed gross
33    receipts to exclude  all  or  part  of  those  charges,  then
34    neither  those municipality nor any taxpayer who paid the tax
 
                            -6-                LRB9205005SMdv
 1    shall be required to rebate, refund, or issue credits for any
 2    tax imposed or charge collected from  customers  pursuant  to
 3    the  municipality's interpretation prior to October 19, 1979.
 4    This paragraph reflects a legislative finding that  it  would
 5    be  contrary to the public interest to require a municipality
 6    or its taxpayers to refund taxes or charges  attributable  to
 7    the  municipality's  more  inclusive  interpretation of gross
 8    receipts prior to October 19, 1979, and is  not  intended  to
 9    prescribe or limit judicial construction of this Section. The
10    legislative  finding  set  forth  in this subsection does not
11    apply to taxes imposed  after  the  effective  date  of  this
12    amendatory Act of 1995.
13        (c)  The  tax  authorized  by  subparagraph  3  shall  be
14    collected  from  the  purchaser   by the person maintaining a
15    place of business in this State who delivers the  electricity
16    to  the  purchaser.   This tax shall constitute a debt of the
17    purchaser to the person who delivers the electricity  to  the
18    purchaser and if unpaid, is recoverable in the same manner as
19    the  original charge for delivering the electricity.  Any tax
20    required to be collected pursuant to an ordinance  authorized
21    by  subparagraph  3  and  any  such tax collected by a person
22    delivering electricity shall constitute a debt  owed  to  the
23    municipality  by  such  person  delivering  the  electricity,
24    provided,  that  the  person  delivering electricity shall be
25    allowed  credit  for  such  tax  related  to  deliveries   of
26    electricity   the  charges  for  which  are  written  off  as
27    uncollectible, and provided further, that if such charges are
28    thereafter  collected,  the  delivering  supplier  shall   be
29    obligated to remit such tax.  For purposes of this subsection
30    (c),  any  partial payment not specifically identified by the
31    purchaser  shall  be  deemed  to  be  for  the  delivery   of
32    electricity. Persons delivering electricity shall collect the
33    tax from the purchaser by adding such tax to the gross charge
34    for  delivering  the electricity, in the manner prescribed by
 
                            -7-                LRB9205005SMdv
 1    the municipality.  Persons delivering electricity shall  also
 2    be  authorized to add to such gross charge an amount equal to
 3    3% of the tax to reimburse the person delivering  electricity
 4    for   the  expenses  incurred  in  keeping  records,  billing
 5    customers, preparing and filing returns,  remitting  the  tax
 6    and  supplying data to the municipality upon request.  If the
 7    person delivering electricity fails to collect the  tax  from
 8    the  purchaser,  then  the purchaser shall be required to pay
 9    the tax directly to the municipality in the manner prescribed
10    by the municipality.  Persons delivering electricity who file
11    returns pursuant to this paragraph (c) shall, at the time  of
12    filing  such  return,  pay the municipality the amount of the
13    tax collected pursuant to subparagraph 3.
14        (c-5)  A municipality having a population  of  less  than
15    500,000   may,   by   ordinance,   allow   a   purchaser  for
16    non-residential electrical use (i) to elect to register  with
17    the municipality as a self-assessing purchaser in relation to
18    payment  of  the  tax  imposed  by  subparagraph  3,  on  the
19    privilege  of using or consuming electricity, and (ii) to pay
20    the  tax  imposed  by  subparagraph   3   directly   to   the
21    municipality  on  the  basis of the uniform percentage of the
22    gross purchase price of electricity purchased at  retail  and
23    used  in  the  municipality rather than paying the tax to the
24    purchaser's delivering supplier.  The maximum rate of tax for
25    a self-assessing purchaser may not exceed 5% and the  minimum
26    rate  of  tax  shall  be no less than and, until December 31,
27    2008, the maximum rate of tax shall be no more than, the rate
28    the municipality applied in the last full calendar year prior
29    to the effective date of Section  65  of  Public  Act  90-561
30    (August   1,  1998)  based  on  the  purchase  price  of  the
31    electricity purchased at retail and used in the community  as
32    calculated  on  a  monthly  basis  for  each  purchaser.  The
33    municipality shall establish by  ordinance  the  requirements
34    for (i) the voluntary election, registration, and termination
 
                            -8-                LRB9205005SMdv
 1    of a self-assessing purchaser, (ii) direct return and payment
 2    of   the  taxes  to  the  municipality  by  a  self-assessing
 3    purchaser, and (iii) the rate of tax applied, which shall  be
 4    the  percent  of the gross purchase price as provided in this
 5    subsection up to but not exceeding  5%.   The  taxes  imposed
 6    under  this  subsection (c-5) shall not be in addition to the
 7    tax authorized by subparagraph 3,  but  rather  shall  be  an
 8    alternative method to impose the tax.
 9        (d)  For  the  purpose  of  the  taxes enumerated in this
10    Section:
11        "Gross receipts" means the consideration received for the
12    transmission of  messages,  the  consideration  received  for
13    distributing, supplying, furnishing or selling gas for use or
14    consumption   and  not  for  resale,  and  the  consideration
15    received for distributing, supplying, furnishing  or  selling
16    water  for use or consumption and not for resale, and for all
17    services rendered in connection therewith  valued  in  money,
18    whether  received  in  money  or  otherwise,  including cash,
19    credit, services and property of every kind and material  and
20    for  all services rendered therewith, and shall be determined
21    without any deduction on account of the cost of  transmitting
22    such  messages,  without any deduction on account of the cost
23    of the service, product or commodity supplied,  the  cost  of
24    materials  used, labor or service cost, or any other expenses
25    whatsoever.  "Gross receipts" shall not include that  portion
26    of  the  consideration  received for distributing, supplying,
27    furnishing,  or  selling  gas  or  water  to,  or   for   the
28    transmission  of messages for, business enterprises described
29    in paragraph (e) of this Section to the extent and during the
30    period in which the exemption authorized by paragraph (e)  is
31    in   effect  or  for  school  districts  or  units  of  local
32    government described in paragraph (f) during  the  period  in
33    which the exemption authorized in paragraph (f) is in effect.
34    "Gross   receipts"   shall   not   include  amounts  paid  by
 
                            -9-                LRB9205005SMdv
 1    telecommunications  retailers  under  the  Telecommunications
 2    Municipal Infrastructure Maintenance Fee Act.
 3        For utility bills issued on or after  May  1,  1996,  but
 4    before  May  1,  1997,  and  for  receipts from those utility
 5    bills, "gross receipts" does not  include  one-third  of  (i)
 6    amounts  added to customers' bills under Section 9-222 of the
 7    Public Utilities Act, or (ii)  amounts  added  to  customers'
 8    bills  by taxpayers who are not subject to rate regulation by
 9    the  Illinois  Commerce  Commission  for   the   purpose   of
10    recovering  any  of  the tax liabilities described in Section
11    9-222 of the Public Utilities Act. For utility  bills  issued
12    on  or  after  May  1,  1997, but before May 1, 1998, and for
13    receipts from those utility bills, "gross receipts" does  not
14    include  two-thirds  of (i) amounts added to customers' bills
15    under Section 9-222 of the  Public  Utilities  Act,  or  (ii)
16    amount  added  to  customers'  bills by taxpayers who are not
17    subject  to  rate  regulation  by   the   Illinois   Commerce
18    Commission  for  the  purpose  of  recovering  any of the tax
19    liabilities  described  in  Section  9-222  of   the   Public
20    Utilities  Act.  For  utility bills issued on or after May 1,
21    1998, and for  receipts  from  those  utility  bills,  "gross
22    receipts"  does  not  include (i) amounts added to customers'
23    bills under Section 9-222 of the  Public  Utilities  Act,  or
24    (ii)  amounts  added to customers' bills by taxpayers who are
25    not subject to  rate  regulation  by  the  Illinois  Commerce
26    Commission  for  the  purpose  of  recovering  any of the tax
27    liabilities  described  in  Section  9-222  of   the   Public
28    Utilities Act.
29        For  purposes  of this Section "gross receipts" shall not
30    include (i) amounts added to customers' bills  under  Section
31    9-221  of  the Public Utilities Act, or (ii) charges added to
32    customers' bills to recover the surcharge imposed  under  the
33    Emergency   Telephone  System  Act.  This  paragraph  is  not
34    intended to nor does it make any change  in  the  meaning  of
 
                            -10-               LRB9205005SMdv
 1    "gross  receipts"  for  the  purposes of this Section, but is
 2    intended to remove possible ambiguities,  thereby  confirming
 3    the  existing  meaning  of  "gross  receipts"  prior  to  the
 4    effective date of this amendatory Act of 1995.
 5        The  words  "transmitting  messages",  in addition to the
 6    usual and popular meaning of person to person  communication,
 7    shall   include  the  furnishing,  for  a  consideration,  of
 8    services or facilities (whether owned or leased), or both, to
 9    persons in connection with the transmission of messages where
10    those persons do not, in turn, receive any  consideration  in
11    connection  therewith,  but shall not include such furnishing
12    of services or facilities to persons for the transmission  of
13    messages  to  the extent that any such services or facilities
14    for  the  transmission  of  messages  are  furnished  for   a
15    consideration,  by  those  persons  to other persons, for the
16    transmission of messages.
17        "Person" as  used  in  this  Section  means  any  natural
18    individual,  firm,  trust,  estate, partnership, association,
19    joint stock company, joint  adventure,  corporation,  limited
20    liability company, municipal corporation, the State or any of
21    its  political  subdivisions, any State university created by
22    statute,  or  a  receiver,   trustee,   guardian   or   other
23    representative appointed by order of any court.
24        "Person  maintaining  a  place of business in this State"
25    shall mean any  person  having  or  maintaining  within  this
26    State,  directly  or  by  a subsidiary or other affiliate, an
27    office,   generation   facility,    distribution    facility,
28    transmission   facility,  sales  office  or  other  place  of
29    business, or any employee,  agent,  or  other  representative
30    operating within this State under the authority of the person
31    or its subsidiary or other affiliate, irrespective of whether
32    such  place  of  business or agent or other representative is
33    located in this State permanently or temporarily, or  whether
34    such  person,  subsidiary  or  other affiliate is licensed or
 
                            -11-               LRB9205005SMdv
 1    qualified to do business in this State.
 2        "Public utility" shall have the meaning ascribed to it in
 3    Section 3-105 of the Public Utilities Act and  shall  include
 4    telecommunications  carriers  as defined in Section 13-202 of
 5    that Act and alternative retail electric suppliers as defined
 6    in Section 16-102 of that Act.
 7        "Purchase  at  retail"  shall  mean  any  acquisition  of
 8    electricity  by  a  purchaser  for   purposes   of   use   or
 9    consumption,  and  not  for resale, but shall not include the
10    use of electricity  by  a  public  utility  directly  in  the
11    generation,  production,  transmission,  delivery  or sale of
12    electricity.
13        "Purchaser" shall mean any person who uses  or  consumes,
14    within  the corporate limits of the municipality, electricity
15    acquired in a purchase at retail.
16        In the  case  of  persons  engaged  in  the  business  of
17    transmitting  messages  through  the use of mobile equipment,
18    such  as  cellular  phones  and  paging  systems,  the  gross
19    receipts  from  the  business  shall  be  deemed to originate
20    within the corporate limits of a  municipality  only  if  the
21    address to which the bills for the service are sent is within
22    those  corporate  limits.  If,  however,  that address is not
23    located within a municipality that imposes a tax  under  this
24    Section,  then  (i)  if the party responsible for the bill is
25    not an individual, the gross receipts from the business shall
26    be deemed to originate within the  corporate  limits  of  the
27    municipality  where  that party's principal place of business
28    in Illinois is located, and (ii) if the party responsible for
29    the bill is  an  individual,  the  gross  receipts  from  the
30    business  shall  be  deemed to originate within the corporate
31    limits of  the  municipality  where  that  party's  principal
32    residence in Illinois is located.
33        (e)  Any  municipality  that  imposes  taxes  upon public
34    utilities  or  upon  the  privilege  of  using  or  consuming
 
                            -12-               LRB9205005SMdv
 1    electricity pursuant to this Section whose territory includes
 2    any part  of  an  enterprise  zone  or  federally  designated
 3    Foreign Trade Zone or Sub-Zone may, by a majority vote of its
 4    corporate  authorities,  exempt from those taxes for a period
 5    not exceeding 20 years  any  specified  percentage  of  gross
 6    receipts  of  public  utilities received from, or electricity
 7    used or consumed by, business enterprises that:
 8             (1)  either (i)  make  investments  that  cause  the
 9        creation of a minimum of 200 full-time equivalent jobs in
10        Illinois,  (ii) make investments of at least $175,000,000
11        that cause the creation of a  minimum  of  150  full-time
12        equivalent  jobs  in  Illinois, or (iii) make investments
13        that cause the retention of a minimum of 1,000  full-time
14        jobs in Illinois; and
15             (2)  are  either  (i)  located in an Enterprise Zone
16        established pursuant to the Illinois Enterprise Zone  Act
17        or  (ii)  Department  of  Commerce  and Community Affairs
18        designated High Impact Businesses located in a  federally
19        designated Foreign Trade Zone or Sub-Zone; and
20             (3)  are certified by the Department of Commerce and
21        Community  Affairs  as  complying  with  the requirements
22        specified in clauses (1) and (2) of this paragraph (e).
23        Upon adoption of the ordinance authorizing the exemption,
24    the municipal clerk shall transmit a copy of  that  ordinance
25    to  the  Department  of  Commerce and Community Affairs.  The
26    Department of Commerce and Community Affairs shall  determine
27    whether  the business enterprises located in the municipality
28    meet the criteria  prescribed  in  this  paragraph.   If  the
29    Department  of Commerce and Community Affairs determines that
30    the business enterprises meet the criteria,  it  shall  grant
31    certification.   The  Department  of  Commerce  and Community
32    Affairs shall act upon certification requests within 30  days
33    after receipt of the ordinance.
34        Upon  certification  of  the  business  enterprise by the
 
                            -13-               LRB9205005SMdv
 1    Department of Commerce and Community Affairs, the  Department
 2    of Commerce and Community Affairs shall notify the Department
 3    of  Revenue  of the certification.  The Department of Revenue
 4    shall notify the public utilities of the exemption status  of
 5    the gross receipts received from, and the electricity used or
 6    consumed   by,  the  certified  business  enterprises.   Such
 7    exemption status shall be effective  within  3  months  after
 8    certification.
 9        (f)  A   municipality  that  imposes  taxes  upon  public
10    utilities  or  upon  the  privilege  of  using  or  consuming
11    electricity under this Section and whose  territory  includes
12    part of another unit of local government or a school district
13    may by ordinance exempt the other unit of local government or
14    school district from those taxes.
15        (g)  The  amendment  of this Section by Public Act 84-127
16    shall take  precedence  over  any  other  amendment  of  this
17    Section  by  any  other  amendatory  Act  passed  by the 84th
18    General Assembly before the  effective  date  of  Public  Act
19    84-127.
20        (h)  In  any case in which, before July 1, 1992, a person
21    engaged in the business of transmitting messages through  the
22    use  of  mobile equipment, such as cellular phones and paging
23    systems, has determined the  municipality  within  which  the
24    gross  receipts  from the business originated by reference to
25    the location of its transmitting or switching equipment, then
26    (i) neither the municipality to which tax was  paid  on  that
27    basis  nor  the taxpayer that paid tax on that basis shall be
28    required to rebate, refund, or issue credits for any such tax
29    or charge collected from customers to reimburse the  taxpayer
30    for  the tax and (ii) no municipality to which tax would have
31    been paid  with  respect  to  those  gross  receipts  if  the
32    provisions  of this amendatory Act of 1991 had been in effect
33    before July  1,  1992,  shall  have  any  claim  against  the
34    taxpayer for any amount of the tax.
 
                            -14-               LRB9205005SMdv
 1    (Source: P.A.  90-16,  eff.  6-16-97;  90-561,  eff.  8-1-98;
 2    90-562,  eff.  12-16-97;  90-655,  eff. 7-30-98; 91-870, eff.
 3    6-22-00.)

 4        Section 99.  Effective date.  This Act takes effect  upon
 5    becoming law.

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