92nd General Assembly
Summary of SB0088
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Senate Sponsors:
RAUSCHENBERGER-RADOGNO.

House Sponsors:
MOORE-WOJCIK-MAUTINO

Short description: 
MUNICIPAL TELECOM TAX ACT                                                  

Synopsis of Bill as introduced:
        Creates the Municipal Telecommunications Tax Act. Authorizes  the      
   corporate  authorities  of any municipality in Illinois to tax the act      
   or privilege of originating in the municipality or  receiving  in  the      
   municipality  intrastate or interstate telecommunications by a person.      
   Provides that this tax replaces the municipal telecommunications  tax,      
   the  municipal  tax  on  the  occupation  or privilege of transmitting      
   messages, and the municipal infrastructure maintenance fee.   Provides      
   that  if  a tax is imposed in municipalities with a population of less      
   than 500,000, the rate may not exceed 6%; and in municipalities with a      
   population of 500,000 or more, the rate may not exceed 7%. Amends  the      
   State  Revenue Sharing Act, the Telecommunications Excise Tax Act, the      
   Telecommunications Municipal Infrastructure Maintenance Fee  Act,  the      
   Emergency  Telephone  System  Act,  the  Illinois  Municipal Code, the      
   Public Utilities Act, and the Telephone Company Act to make amendatory      
   changes in accordance with the provisions of the  new  Act.   Provides      
   that  (i)  the  new  Act  takes effect on January 1, 2002 and (ii) the      
   amendatory changes take effect on July 1, 2002, except for the changes      
   to  the  legislative  intent  provisions  of  the   Telecommunications      
   Municipal  Infrastructure  Maintenance  Fee  Act,  which  take  effect      
   immediately.                                                                
        SENATE AMENDMENT NO. 1.                                                
          Deletes reference to:                                                
          30 ILCS 115/12                  from Ch. 120, par. 2002              
          35 ILCS 630/2                                                        
          35 ILCS 630/6                   from Ch. 120, par. 2006              
          35 ILCS 630/15                  from Ch. 120, par. 2015              
          35 ILCS 635/1                                                        
          35 ILCS 635/5                                                        
          35 ILCS 635/10                                                       
          35 ILCS 635/15                                                       
          35 ILCS 635/25                                                       
          35 ILCS 635/27                                                       
          35 ILCS 635/27.35                                                    
          35 ILCS 635/30                                                       
          35 ILCS 635/20 rep.                                                  
          50 ILCS 750/15.3                from Ch. 134, par. 45.3              
          65 ILCS 5/8-11-2                from Ch. 24, par. 8-11-2             
          65 ILCS 5/8-11-17 rep.                                               
          220 ILCS 5/2-202                from Ch. 111 2/3, par. 2-202         
          220 ILCS 5/13-511                                                    
          220 ILCS 65/4                   from Ch. 134, par. 20                
        Deletes  everything  after  the  enacting  clause.   Creates  the      
   Municipal Telecommunications Tax Act.  Contains only a short title.         
        SENATE AMENDMENT NO. 2.                                                
          Adds reference to:                                                   
          30 ILCS 115/12                  from Ch. 85, par. 616                
          35 ILCS 630/2                   from Ch. 120, par. 2002              
          35 ILCS 630/6                   from Ch. 120, par. 2006              
          35 ILCS 630/15                  from Ch. 120, par. 2015              
          35 ILCS 635/1                                                        
          35 ILCS 635/5                                                        
          35 ILCS 635/10                                                       
          35 ILCS 635/15                                                       
          35 ILCS 635/20                                                       
          35 ILCS 635/25                                                       
          35 ILCS 635/27                                                       
          35 ILCS 635/27.35                                                    
          35 ILCS 635/30                                                       
          35 ILCS 635/35                                                       
          50 ILCS 750/15.3                from Ch. 134, par. 45.3              
          50 ILCS 751/17                                                       
          50 ILCS 751/45                                                       
          65 ILCS 5/8-11-2                from Ch. 24, par. 8-11-2             
          65 ILCS 5/8-11-17               from Ch. 24, par. 8-11-17            
          220 ILCS 5/2-202                from Ch. 111 2/3, par. 2-202         
          220 ILCS 5/13-511                                                    
          220 ILCS 65/4                   from Ch. 134, par. 20                
        Deletes   everything.    Creates   the    Simplified    Municipal      
   Telecommunications  Tax  Act.  Authorizes the corporate authorities of      
   any  municipality  in  Illinois  to  tax  the  act  or  privilege   of      
   originating  in  the  municipality  or  receiving  in the municipality      
   intrastate or interstate telecommunications  by  a  person.   Provides      
   that  this  Act  repeals  the  municipal  telecommunications  tax, the      
   municipal tax on the occupation or privilege of transmitting messages,      
   and the  municipal  infrastructure  maintenance  fee  and  enacts  the      
   simplified  tax.   Provides that if a tax is imposed in a municipality      
   with a population of less than 500,000, the rate may  not  exceed  6%;      
   and  in  a municipality with a population of 500,000 or more, the rate      
   may  not  exceed   7%.   Amends   the   Telecommunications   Municipal      
   Infrastructure  Maintenance Fee Act. Provides that for the period from      
   the effective date of this amendatory Act of the 92nd General Assembly      
   through December 31, 2002 the municipal infrastructure maintenance fee      
   and the rate of the fee do not relate to the use of the public  rights      
   of  way.  Amends the State Revenue Sharing Act, the Telecommunications      
   Excise  Tax  Act,  the  Telecommunications  Municipal   Infrastructure      
   Maintenance  Fee Act, the Emergency Telephone System Act, the Illinois      
   Municipal Code, the Public Utilities Act, and  the  Telephone  Company      
   Act  to  make  amendatory changes in accordance with the provisions of      
   the new Act. Amends the Wireless Emergency Telephone  Safety  Act  and      
   the  municipal  telecommunications  tax  provisions  in  the  Illinois      
   Municipal  Code  to provide that a customer's place of primary use, as      
   defined in the  Mobile  Telecommunications  Sourcing  Conformity  Act,      
   governs the imposition of surcharges and taxes (this does not apply to      
   air-to-ground systems though). Varied effective dates.                      
 
Last action on Bill: PUBLIC ACT.............................. 92-0526

   Last action date: FEB-08-2002

           Location: Senate

 Amendments to Bill: AMENDMENTS ADOPTED: HOUSE -   0     SENATE -   2


   END OF INQUIRY 
                                                                               



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