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 Full Text Bill Status