92nd General Assembly
Summary of HB2379
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House Sponsors:
JOHNSON-CURRY,JULIE.

Senate Sponsors:
JACOBS

Short description: 
MUNI CD-UTILITY TAXES-NOTICE                                               

Synopsis of Bill as introduced:
        Amends the Illinois Municipal Code. Provides that when  a  public      
   utility initially provides to a customer a service that is taxed as an      
   occupation or privilege under the Illinois Municipal Code, that public      
   utility  must confirm whether the customer's use or consumption of the      
   service will take place within the corporate limits of a  municipality      
   or,  in  the  case  of messages transmitted by means of electricity or      
   radio magnetic waves or fiber optics, whether the origination  of  the      
   message will take place within the corporate limits of a municipality.      
   If  the  use or consumption or the origination of the message does not      
   take place within a particular municipality,  then  that  municipality      
   may not impose a tax and the public utility may not collect a tax from      
   the customer on behalf of the municipality under these provisions or a      
   home  rule  power.  Provides that each bill sent to a customer for any      
   item subject to an occupation or  privilege  tax  under  the  Illinois      
   Municipal  Code or subject to that type of tax under a home rule power      
   must contain a notice, in bold print, stating that the  municipal  tax      
   should  be  imposed only on persons based on use or consumption within      
   the corporate limits of the  municipality  or,  in  the  case  of  the      
   messages  tax,  the  origination  of  the message within the corporate      
   limits of the municipality.  The notice must state that any person who      
   believes he or she is  not  subject  to  the  tax  should  notify  the      
   municipality.   The  municipality  must  investigate  and  correct any      
   errors promptly.  Effective immediately.                                    
 
Last action on Bill: SESSION SINE DIE

   Last action date: JAN-07-2003

           Location: House

 Amendments to Bill: AMENDMENTS ADOPTED: HOUSE -   0     SENATE -   0


   END OF INQUIRY 



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