Public Act 90-0154 of the 90th General Assembly
Public Act 90-0154
HB1147 Enrolled LRB9005036JSgc
AN ACT concerning telecommunications.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 1. Short title. This Act may be cited as the
Telecommunications Municipal Infrastructure Maintenance Fee
Act.
Section 5. Legislative intent. The General Assembly
imposed a tax on invested capital of utilities to partially
replace the personal property tax that was abolished by the
Illinois Constitution of 1970. Since that tax was imposed,
telecommunications retailers have evolved from utility status
into an increasingly competitive industry serving the public.
This Act is intended to abolish the invested capital tax on
telecommunications retailers (that is, persons engaged in the
business of transmitting messages and acting as a retailer of
telecommunications as defined in Section 2 of the
Telecommunications Excise Tax Act. Cellular
Telecummunications retailers have already been excluded from
application of the invested capital tax by earlier
legislative action. This Act is also intended to abolish
municipal franchise fees with respect to telecommunications
retailers, create a uniform system for the collection and
distribution of fees associated with the privilege of use of
the public right of way for telecommunications activity, and
provide municipalities with a comprehensive method of
compensation for telecommunications activity including the
recovery of reasonable costs of regulating the use of the
public rights-of-way for telecommunications activity.
Section 10. Definitions.
(a) "Gross charges" means the amount paid to a
telecommunications retailer for the act or privilege of
originating or receiving telecommunications in this State or
the municipality imposing the fee under this Act, as the
context requires, and for all services rendered in connection
therewith, valued in money whether paid in money or
otherwise, including cash, credits, services, and property of
every kind or nature, and shall be determined without any
deduction on account of the cost of such telecommunications,
the cost of the materials used, labor or service costs, or
any other expense whatsoever. In case credit is extended,
the amount thereof shall be included only as and when paid.
"Gross charges" for private line service shall include
charges imposed at each channel point within this State or
the municipality imposing the fee under this Act, charges for
the channel mileage between each channel point within this
State or the municipality imposing the fee under this Act,
and charges for that portion of the interstate inter-office
channel provided within Illinois or the municipality imposing
the fee under this Act. However, "gross charges" shall not
include:
(1) any amounts added to a purchaser's bill because
of a charge made under: (i) the fee imposed by this
Section, (ii) additional charges added to a purchaser's
bill under Section 9-221 or 9-222 of the Public Utilities
Act, (iii) amounts collected under Section 8-11-17 of the
Illinois Municipal Code, (iv) the tax imposed by the
Telecommunications Excise Tax Act, (v) 911 surcharges, or
(vi) the tax imposed by Section 4251 of the Internal
Revenue Code;
(2) charges for a sent collect telecommunication
received outside of this State or the municipality
imposing the fee, as the context requires;
(3) charges for leased time on equipment or charges
for the storage of data or information or subsequent
retrieval or the processing of data or information
intended to change its form or content. Such equipment
includes, but is not limited to, the use of calculators,
computers, data processing equipment, tabulating
equipment, or accounting equipment and also includes the
usage of computers under a time-sharing agreement.
(4) charges for customer equipment, including such
equipment that is leased or rented by the customer from
any source, wherein such charges are disaggregated and
separately identified from other charges;
(5) charges to business enterprises certified under
Section 9-222.1 of the Public Utilities Act to the extent
of such exemption and during the period of time specified
by the Department of Commerce and Community Affairs or by
the municipality imposing the fee under the Act, as the
context requires;
(6) charges for telecommunications and all services
and equipment provided in connection therewith between a
parent corporation and its wholly owned subsidiaries or
between wholly owned subsidiaries, and only to the extent
that the charges between the parent corporation and
wholly owned subsidiaries or between wholly owned
subsidiaries represent expense allocation between the
corporations and not the generation of profit other than
a regulatory required profit for the corporation
rendering such services;
(7) bad debts ("bad debt" means any portion of a
debt that is related to a sale at retail for which gross
charges are not otherwise deductible or excludable that
has become worthless or uncollectible, as determined
under applicable federal income tax standards; if the
portion of the debt deemed to be bad is subsequently
paid, the retailer shall report and pay the tax on that
portion during the reporting period in which the payment
is made);
(8) charges paid by inserting coins in
coin-operated telecommunication devices; or
(9) charges for telecommunications and all services
and equipment provided to a municipality imposing the
infrastructure maintenance fee.
(b) "Telecommunications" includes, but is not limited
to, messages or information transmitted through use of local,
toll, and wide area telephone service, channel services,
telegraph services, teletypewriter service, computer exchange
services, private line services, specialized mobile radio
services, or any other transmission of messages or
information by electronic or similar means, between or among
points by wire, cable, fiber optics, laser, microwave, radio,
satellite, or similar facilities. Unless the context clearly
requires otherwise, "telecommunications" shall also include
wireless telecommunications as hereinafter defined.
"Telecommunications" shall not include value added services
in which computer processing applications are used to act on
the form, content, code, and protocol of the information for
purposes other than transmission. "Telecommunications" shall
not include purchase of telecommunications by a
telecommunications service provider for use as a component
part of the service provided by him or her to the ultimate
retail consumer who originates or terminates the end-to-end
communications. Retailer access charges, right of access
charges, charges for use of intercompany facilities, and all
telecommunications resold in the subsequent provision and
used as a component of, or integrated into, end-to-end
telecommunications service shall not be included in gross
charges as sales for resale. "Telecommunications" shall not
include the provision of cable services through a cable
system as defined in the Cable Communications Act of 1984 (47
U.S.C. Sections 521 and following) as now or hereafter
amended or through an open video system as defined in the
Rules of the Federal Communications Commission (47 C.D.F.
76.1550 and following) as now or hereafter amended.
(c) "Wireless telecommunications" includes cellular
mobile telephone services, personal wireless services as
defined in Section 704(C) of the Telecommunications Act of
1996 (Public Law No. 104-104) as now or hereafter amended,
including all commercial mobile radio services, and paging
services.
(d) "Telecommunications retailer" or "retailer" or
"carrier" means and includes every person engaged in the
business of making sales of telecommunications at retail as
defined in this Section. The Illinois Department of Revenue
or the municipality imposing the fee, as the case may be,
may, in its discretion, upon applications, authorize the
collection of the fee hereby imposed by any retailer not
maintaining a place of business within this State, who, to
the satisfaction of the Department or municipality, furnishes
adequate security to insure collection and payment of the
fee. When so authorized, it shall be the duty of such
retailer to pay the fee upon all of the gross charges for
telecommunications in the same manner and subject to the same
requirements as a retailer maintaining a place of business
within the State or municipality imposing the fee.
(e) "Retailer maintaining a place of business in this
State", or any like term, means and includes any retailer
having or maintaining within this State, directly or by a
subsidiary, an office, distribution facilities, transmission
facilities, sales office, warehouse, or other place of
business, or any agent or other representative operating
within this State under the authority of the retailer or its
subsidiary, irrespective of whether such place of business or
agent or other representative is located here permanently or
temporarily, or whether such retailer or subsidiary is
licensed to do business in this State.
(f) "Sale of telecommunications at retail" means the
transmitting, supplying, or furnishing of telecommunications
and all services rendered in connection therewith for a
consideration, other than between a parent corporation and
its wholly owned subsidiaries or between wholly owned
subsidiaries, when the gross charge made by one such
corporation to another such corporation is not greater than
the gross charge paid to the retailer for their use or
consumption and not for sale.
(g) "Service address" means the location of
telecommunications equipment from which telecommunications
services are originated or at which telecommunications
services are received. If this is not a defined location, as
in the case of wireless telecommunications, paging systems,
maritime systems, air-to-ground systems, and the like,
"service address" shall mean the location of the customer's
primary use of the telecommunications equipment as defined by
the location in Illinois where bills are sent.
Section 15. State telecommunications infrastructure
maintenance fees.
(a) A State infrastructure maintenance fee is hereby
imposed upon telecommunications retailers as a replacement
for the personal property tax in an amount specified in
subsection (b).
(b) The amount of the State infrastructure maintenance
fee imposed upon a telecommunications retailer under this
Section shall be equal to 0.5% of all gross charges charged
by the telecommunications retailer to service addresses in
this State for telecommunications, other than wireless
telecommunications, originating or received in this State.
However, the State infrastructure maintenance fee is not
imposed in any case in which the imposition of the fee would
violate the Constitution or statutes of the United States.
(c) An optional infrastructure maintenance fee is hereby
created. A telecommunications retailer may elect to pay the
optional infrastructure maintenance fee with respect to the
gross charges charged by the telecommunications retailer to
service addresses in a particular municipality for
telecommunications, other than wireless telecommunications,
originating or received in the municipality if (1) the
telecommunications retailer is not required to pay any
compensation to the municipality under an existing franchise
agreement and (2) the municipality has not imposed a
municipal infrastructure maintenance fee as authorized in
Section 20 of this Act. If a telecommunications retailer
elects to pay this fee with respect to the gross charges
charged by the telecommunications retailer to service
addresses in a particular municipality, such election shall
remain in full force and effect until such time as the
municipality imposes a municipal infrastructure maintenance
fee.
(d) The amount of the optional infrastructure
maintenance fee which a telecommunications retailer may elect
to pay with respect to a particular municipality shall be
equal to 25% of the maximum amount of the municipal
infrastructure maintenance fee which the municipality could
impose under Section 20 of this Act.
(e) The State infrastructure maintenance fee and the
optional infrastructure maintenance fee authorized by this
Section shall be collected, enforced, and administered as set
forth in Section 25 of this Act.
Section 20. Municipal telecommunications infrastructure
maintenance fee.
(a) A municipality may impose a municipal infrastructure
maintenance fee upon telecommunications retailers in an
amount specified in subsection (b).
(b) The amount of the municipal infrastructure
maintenance fee imposed upon a telecommunications retailer
under this Section shall not exceed: (i) in a municipality
with a population of more than 500,000, 2.0% of all gross
charges charged by the telecommunications retailer to service
addresses in the municipality for telecommunications
originating or received in the municipality; and (ii) in a
municipality with a population of 500,000 or less, 1.0% of
all gross charges charged by the telecommunications retailer
to service addresses in the municipality for
telecommunications originating or received in the
municipality. If imposed, the municipal telecommunications
infrastructure fee must be in 1/4% increments. However, the
fee shall not be imposed in any case in which the imposition
of the fee would violate the Constitution or statutes of the
United States.
(c) The municipal telecommunications infrastructure fee
authorized by this Section shall be collected, enforced, and
administered as set forth in Section 25 of this Act.
Section 25. Collection, enforcement, and administration
of telecommunications infrastructure maintenance fees.
(a) A telecommunications retailer shall charge each
customer an additional charge equal to the sum of (1) an
amount equal to the State infrastructure maintenance fee
attributable to that customer's service address and (2) an
amount equal to the optional infrastructure maintenance fee,
if any, attributable to that customer's service address and
(3) an amount equal to the municipal infrastructure
maintenance fee, if any, attributable to that customer's
service address. Such additional charge shall be shown
separately on the bill to each customer.
(b) The State infrastructure maintenance fee and the
optional infrastructure maintenance fee shall be designated
as a replacement for the personal property tax and shall be
remitted by the telecommunications retailer to the Illinois
Department of Revenue; provided, however, that the
telecommunications retailer may retain an amount not to
exceed 2% of the State infrastructure maintenance fee and the
optional infrastructure maintenance fee, if any, collected by
it to reimburse itself for expenses incurred in accounting
for and remitting the fee. All amounts herein remitted to
the Department shall be transferred to the Personal Property
Tax Replacement Fund in the State Treasury.
(c) The municipal infrastructure maintenance fee shall
be remitted by the telecommunications retailer to the
municipality imposing the municipal infrastructure
maintenance fee; provided, however, that the
telecommunications retailer may retain an amount not to
exceed 2% of the municipal infrastructure maintenance fee
collected by it to reimburse itself for expenses incurred in
accounting for and remitting the fee. The municipality
imposing the municipal infrastructure maintenance fee shall
collect, enforce, and administer the fee.
(d) Amounts paid under this Act by telecommunications
retailers shall not be included in the tax base under any of
the following Acts as described immediately below:
(1) "gross charges" for purposes of the
Telecommunications Excise Tax Act;
(2) "gross receipts" for purposes of the municipal
utility tax as prescribed in Section 8-11-2 of the
Illinois Municipal Code;
(3) "gross charge" for purposes of the municipal
telecommunications tax as prescribed in Section 8-11-17
of the Illinois Municipal Code;
(4) "gross revenue" for purposes of the tax on
annual gross revenue of public utilities as prescribed in
Section 2-202 of the Public Utilities Act.
(e) Except as provided in subsection (f), during any
period of time when a municipality receives any compensation
other than the municipal infrastructure maintenance fee set
forth in Section 20, for a telecommunications retailer's use
of the public right-of-way, no municipal infrastructure
maintenance fee may be imposed by such municipality pursuant
to this Act.
(f) A municipality that, pursuant to a franchise
agreement in existence on the effective date of this Act,
receives compensation from a telecommunications retailer for
the use of the public right of way, may impose a municipal
infrastructure maintenance fee pursuant to this Act only on
the condition that such municipality (1) waives its right to
receive all fees, charges and other compensation under all
existing franchise agreements or the like with
telecommunications retailers during the time that the
municipality imposes a municipal infrastructure maintenance
fee and (2) imposes by ordinance (or other proper means) a
municipal infrastructure maintenance fee which becomes
effective no sooner than 90 days after such municipality has
provided written notice by certified mail to each
telecommunications retailer with whom the municipality has an
existing franchise agreement, that the municipality waives
all compensation under such existing franchise agreement.
Section 30. Validity of existing franchise fees and
agreements.
(a) Upon the effective date of this Act, the municipal
infrastructure maintenance fee authorized by this Act shall
be the only fee or compensation for recovering the reasonable
costs of regulating the use of the public rights-of-way and
for the use of public rights-of-way that may be levied by or
otherwise required by ordinance, resolution, or contract to
be paid to a municipality for the use of its public way by
telecommunications retailers. No new fees shall be imposed
upon or other charges required from telecommunications
retailers by municipalities from and after the effective date
of this Act. No telecommunications retailer paying either
the applicable municipal infrastructure maintenance fee or
the optional infrastructure maintenance fee authorized by
this Act may be denied the use, directly or indirectly, of
the public way of the municipality either imposing the
municipal infrastructure maintenance fee or to which the
optional infrastructure maintenance fee relates, as the case
may be, as authorized under the Telephone Company Act.
Nothing in this Act shall excuse any person or entity from
obligations imposed under any law concerning generally
applicable taxes or standards for construction on, over,
under, or within, use of or repair of the public
rights-of-way, including standards relating to free standing
towers and other structures upon the public way, nor shall
any person or entity be excused from any liability imposed by
any such law for the failure to comply with such generally
applicable taxes or standards governing construction on,
over, under, or within, use of or repair of the public
rights-of-way.
(b) Agreements between telecommunications retailers and
municipalities entered into before the effective date of this
Act regarding use of the public ways shall remain valid
according to and for their stated terms. If, following the
effective date of this Act, such an agreement is renewed
automatically or by agreement of the parties, the
compensation or fee under the agreement shall be equal to the
maximum amount of the municipal infrastructure maintenance
fee which the municipality could impose under Section 20 of
this Act.
(c) The regulation of the terms and conditions upon
which poles, conduits, and other facilities located in the
public way may be shared by or between telecommunications
retailers shall be committed exclusively to the jurisdiction
of the Illinois Commerce Commission and the Federal
Communications Commission, and such regulation shall not be
among the home rule powers and functions described in
subsection (h) of Section 6 of Article VII of the Illinois
Constitution. Moreover, no municipality may enter into any
contract or agreement with a telecommunications retailer with
respect to the terms and conditions upon which poles,
conduits, and other facilities located in the public way may
be shared by or between telecommunications retailers.
Section 35. Home rule. The authorization of
infrastructure maintenance fees and other fees relating to
the use of the public right-of-way for telecommunications
activity imposed upon telecommunications retailers is an
exclusive power and function of the State. A home rule
municipality may not impose franchise or other fees upon or
require other compensation from telecommunications retailers
for use of the public way, other than the municipal
infrastructure maintenance fee authorized by this Act. This
Act is a denial and limitation of municipal home rule powers
and functions under subsection (h) of Section 6 of Article
VII of the Illinois Constitution.
Section 40. Severability. If any provision of this Act
or its application to any person or circumstance is held
invalid, the invalidity of the provision or application does
not affect other provisions or applications of the Act that
can be given effect without the invalid provision or
application.
(35 ILCS 610/2a.1 rep.)
Section 905. The Messages Tax Act is amended by
repealing Section 2a.1.
Section 910. The State Revenue Sharing Act is amended by
changing Section 12 as follows:
(30 ILCS 115/12) (from Ch. 85, par. 616)
Sec. 12. Personal Property Tax Replacement Fund. There
is hereby created the Personal Property Tax Replacement Fund,
a special fund in the State Treasury into which shall be paid
all revenue realized:
(a) all amounts realized from the additional personal
property tax replacement income tax imposed by subsections
(c) and (d) of Section 201 of the Illinois Income Tax Act,
except for those amounts deposited into the Income Tax Refund
Fund pursuant to subsection (c) of Section 901 of the
Illinois Income Tax Act; and
(b) all amounts realized from the additional personal
property replacement invested capital taxes imposed by
Section 2a.1 of the Messages Tax Act, Section 2a.1 of the Gas
Revenue Tax Act, Section 2a.1 of the Public Utilities
Revenue Act, and Section 3 of the Water Company Invested
Capital Tax Act, and amounts payable to the Department of
Revenue under the Telecommunications Municipal Infrastructure
Maintenance Act.
As soon as may be after the end of each month, the
Department of Revenue shall certify to the Treasurer and the
Comptroller the amount of all refunds paid out of the General
Revenue Fund through the preceding month on account of
overpayment of liability on taxes paid into the Personal
Property Tax Replacement Fund. Upon receipt of such
certification, the Treasurer and the Comptroller shall
transfer the amount so certified from the Personal Property
Tax Replacement Fund into the General Revenue Fund.
The payments of revenue into the Personal Property Tax
Replacement Fund shall be used exclusively for distribution
to taxing districts as provided in this Section, payment of
the expenses of the Department of Revenue incurred in
administering the collection and distribution of monies paid
into the Personal Property Tax Replacement Fund and transfers
due to refunds to taxpayers for overpayment of liability for
taxes paid into the Personal Property Tax Replacement Fund.
As soon as may be after the effective date of this
amendatory Act of 1980, the Department of Revenue shall
certify to the Treasurer the amount of net replacement
revenue paid into the General Revenue Fund prior to that
effective date from the additional tax imposed by Section
2a.1 of the Messages Tax Act; Section 2a.1 of the Gas Revenue
Tax Act; Section 2a.1 of the Public Utilities Revenue Act;
Section 3 of the Water Company Invested Capital Tax Act;
amounts collected by the Department of Revenue under the
Telecommunications Municipal Infrastructure Maintenance Fee
Act; and the additional personal property tax replacement
income tax imposed by the Illinois Income Tax Act, as amended
by Public Act 81-1st Special Session-1. Net replacement
revenue shall be defined as the total amount paid into and
remaining in the General Revenue Fund as a result of those
Acts minus the amount outstanding and obligated from the
General Revenue Fund in state vouchers or warrants prior to
the effective date of this amendatory Act of 1980 as refunds
to taxpayers for overpayment of liability under those Acts.
All interest earned by monies accumulated in the Personal
Property Tax Replacement Fund shall be deposited in such
Fund. All amounts allocated pursuant to this Section are
appropriated on a continuing basis.
Prior to December 31, 1980, as soon as may be after the
end of each quarter beginning with the quarter ending
December 31, 1979, and on and after December 31, 1980, as
soon as may be after January 1, March 1, April 1, May 1, July
1, August 1, October 1 and December 1 of each year, the
Department of Revenue shall allocate to each taxing district
as defined in Section 1-150 of the Property Tax Code, in
accordance with the provisions of paragraph (2) of this
Section the portion of the funds held in the Personal
Property Tax Replacement Fund which is required to be
distributed, as provided in paragraph (1), for each quarter.
Provided, however, under no circumstances shall any taxing
district during each of the first two years of distribution
of the taxes imposed by this amendatory Act of 1979 be
entitled to an annual allocation which is less than the funds
such taxing district collected from the 1978 personal
property tax. Provided further that under no circumstances
shall any taxing district during the third year of
distribution of the taxes imposed by this amendatory Act of
1979 receive less than 60% of the funds such taxing district
collected from the 1978 personal property tax. In the event
that the total of the allocations made as above provided for
all taxing districts, during either of such 3 years, exceeds
the amount available for distribution the allocation of each
taxing district shall be proportionately reduced. Except as
provided in Section 13 of this Act, the Department shall then
certify, pursuant to appropriation, such allocations to the
State Comptroller who shall pay over to the several taxing
districts the respective amounts allocated to them.
Any township which receives an allocation based in whole
or in part upon personal property taxes which it levied
pursuant to Section 6-507 or 6-512 of the Illinois Highway
Code and which was previously required to be paid over to a
municipality shall immediately pay over to that municipality
a proportionate share of the personal property replacement
funds which such township receives.
Any municipality or township, other than a municipality
with a population in excess of 500,000, which receives an
allocation based in whole or in part on personal property
taxes which it levied pursuant to Sections 3-1, 3-4 and 3-6
of the Illinois Local Library Act and which was previously
required to be paid over to a public library shall
immediately pay over to that library a proportionate share of
the personal property tax replacement funds which such
municipality or township receives; provided that if such a
public library has converted to a library organized under The
Illinois Public Library District Act, regardless of whether
such conversion has occurred on, after or before January 1,
1988, such proportionate share shall be immediately paid over
to the library district which maintains and operates the
library. However, any library that has converted prior to
January 1, 1988, and which hitherto has not received the
personal property tax replacement funds, shall receive such
funds commencing on January 1, 1988.
Any township which receives an allocation based in whole
or in part on personal property taxes which it levied
pursuant to Section 1c of the Public Graveyards Act and which
taxes were previously required to be paid over to or used for
such public cemetery or cemeteries shall immediately pay over
to or use for such public cemetery or cemeteries a
proportionate share of the personal property tax replacement
funds which the township receives.
Any taxing district which receives an allocation based in
whole or in part upon personal property taxes which it levied
for another governmental body or school district in Cook
County in 1976 or for another governmental body or school
district in the remainder of the State in 1977 shall
immediately pay over to that governmental body or school
district the amount of personal property replacement funds
which such governmental body or school district would receive
directly under the provisions of paragraph (2) of this
Section, had it levied its own taxes.
(1) The portion of the Personal Property Tax Replacement
Fund required to be distributed as of the time allocation is
required to be made shall be the amount available in such
Fund as of the time allocation is required to be made.
The amount available for distribution shall be the total
amount in the fund at such time minus the necessary
administrative expenses as limited by the appropriation and
the amount determined by: (a) $2.8 million for fiscal year
1981; (b) for fiscal year 1982, .54% of the funds distributed
from the fund during the preceding fiscal year; (c) for
fiscal year 1983 through fiscal year 1988, .54% of the funds
distributed from the fund during the preceding fiscal year
less .02% of such fund for fiscal year 1983 and less .02% of
such funds for each fiscal year thereafter, or (d) for fiscal
year 1989 and beyond no more than 105% of the actual
administrative expenses of the prior fiscal year. Such
portion of the fund shall be determined after the transfer
into the General Revenue Fund due to refunds, if any, paid
from the General Revenue Fund during the preceding quarter.
If at any time, for any reason, there is insufficient amount
in the Personal Property Tax Replacement Fund for payment of
costs of administration or for transfers due to refunds at
the end of any particular month, the amount of such
insufficiency shall be carried over for the purposes of
transfers into the General Revenue Fund and for purposes of
costs of administration to the following month or months.
Net replacement revenue held, and defined above, shall be
transferred by the Treasurer and Comptroller to the Personal
Property Tax Replacement Fund within 10 days of such
certification.
(2) Each quarterly allocation shall first be apportioned
in the following manner: 51.65% for taxing districts in Cook
County and 48.35% for taxing districts in the remainder of
the State.
The Personal Property Replacement Ratio of each taxing
district outside Cook County shall be the ratio which the Tax
Base of that taxing district bears to the Downstate Tax Base.
The Tax Base of each taxing district outside of Cook County
is the personal property tax collections for that taxing
district for the 1977 tax year. The Downstate Tax Base is
the personal property tax collections for all taxing
districts in the State outside of Cook County for the 1977
tax year. The Department of Revenue shall have authority to
review for accuracy and completeness the personal property
tax collections for each taxing district outside Cook County
for the 1977 tax year.
The Personal Property Replacement Ratio of each Cook
County taxing district shall be the ratio which the Tax Base
of that taxing district bears to the Cook County Tax Base.
The Tax Base of each Cook County taxing district is the
personal property tax collections for that taxing district
for the 1976 tax year. The Cook County Tax Base is the
personal property tax collections for all taxing districts in
Cook County for the 1976 tax year. The Department of Revenue
shall have authority to review for accuracy and completeness
the personal property tax collections for each taxing
district within Cook County for the 1976 tax year.
For all purposes of this Section 12, amounts paid to a
taxing district for such tax years as may be applicable by a
foreign corporation under the provisions of Section 7-202 of
the Public Utilities Act, as amended, shall be deemed to be
personal property taxes collected by such taxing district for
such tax years as may be applicable. The Director shall
determine from the Illinois Commerce Commission, for any tax
year as may be applicable, the amounts so paid by any such
foreign corporation to any and all taxing districts. The
Illinois Commerce Commission shall furnish such information
to the Director. For all purposes of this Section 12, the
Director shall deem such amounts to be collected personal
property taxes of each such taxing district for the
applicable tax year or years.
Taxing districts located both in Cook County and in one
or more other counties shall receive both a Cook County
allocation and a Downstate allocation determined in the same
way as all other taxing districts.
If any taxing district in existence on July 1, 1979
ceases to exist, or discontinues its operations, its Tax Base
shall thereafter be deemed to be zero. If the powers, duties
and obligations of the discontinued taxing district are
assumed by another taxing district, the Tax Base of the
discontinued taxing district shall be added to the Tax Base
of the taxing district assuming such powers, duties and
obligations.
If two or more taxing districts in existence on July 1,
1979, or a successor or successors thereto shall consolidate
into one taxing district, the Tax Base of such consolidated
taxing district shall be the sum of the Tax Bases of each of
the taxing districts which have consolidated.
If a single taxing district in existence on July 1, 1979,
or a successor or successors thereto shall be divided into
two or more separate taxing districts, the tax base of the
taxing district so divided shall be allocated to each of the
resulting taxing districts in proportion to the then current
equalized assessed value of each resulting taxing district.
If a portion of the territory of a taxing district is
disconnected and annexed to another taxing district of the
same type, the Tax Base of the taxing district from which
disconnection was made shall be reduced in proportion to the
then current equalized assessed value of the disconnected
territory as compared with the then current equalized
assessed value within the entire territory of the taxing
district prior to disconnection, and the amount of such
reduction shall be added to the Tax Base of the taxing
district to which annexation is made.
If a community college district is created after July 1,
1979, beginning on the effective date of this amendatory Act
of 1995, its Tax Base shall be 3.5% of the sum of the
personal property tax collected for the 1977 tax year within
the territorial jurisdiction of the district.
The amounts allocated and paid to taxing districts
pursuant to the provisions of this amendatory Act of 1979
shall be deemed to be substitute revenues for the revenues
derived from taxes imposed on personal property pursuant to
the provisions of the "Revenue Act of 1939" or "An Act for
the assessment and taxation of private car line companies",
approved July 22, 1943, as amended, or Section 414 of the
Illinois Insurance Code, prior to the abolition of such taxes
and shall be used for the same purposes as the revenues
derived from ad valorem taxes on real estate.
Monies received by any taxing districts from the Personal
Property Tax Replacement Fund shall be first applied toward
payment of the proportionate amount of debt service which was
previously levied and collected from extensions against
personal property on bonds outstanding as of December 31,
1978 and next applied toward payment of the proportionate
share of the pension or retirement obligations of the taxing
district which were previously levied and collected from
extensions against personal property. For each such
outstanding bond issue, the County Clerk shall determine the
percentage of the debt service which was collected from
extensions against real estate in the taxing district for
1978 taxes payable in 1979, as related to the total amount of
such levies and collections from extensions against both real
and personal property. For 1979 and subsequent years' taxes,
the County Clerk shall levy and extend taxes against the real
estate of each taxing district which will yield the said
percentage or percentages of the debt service on such
outstanding bonds. The balance of the amount necessary to
fully pay such debt service shall constitute a first and
prior lien upon the monies received by each such taxing
district through the Personal Property Tax Replacement Fund
and shall be first applied or set aside for such purpose. In
counties having fewer than 3,000,000 inhabitants, the
amendments to this paragraph as made by this amendatory Act
of 1980 shall be first applicable to 1980 taxes to be
collected in 1981.
(Source: P.A. 88-670, eff. 12-2-94; 89-327, eff. 1-1-96.)
Section 915. The Public Utilities Act is amended by
adding Section 13-511 and changing Section 13-704 as follows:
(220 ILCS 5/13-511 new)
Sec. 13-511. Telecommunications Municipal Infrastructure
Maintenance Fee Act; rate adjustments. With respect to any
telecommunications retailer that is regulated by the Illinois
Commerce Commission, the Commission shall order such rate
adjustments as shall be necessary to assure that the
implementation of the Telecommunications Municipal
Infrastructure Maintenance Fee Act, including the payment of
the State infrastructure maintenance fee, optional
infrastructure maintenance fee, and municipal infrastructure
maintenance fee, if any, net of (1) the termination of any
fee, license fee, rent, or lease payment subject to the
Telecommunications Municipal Infrastructure Maintenance Fee
Act, and (2) the repeal of any invested capital tax subject
to the Telecommunications Municipal Infrastructure
Maintenance Fee Act, shall have no significant impact on the
net income of each such telecommunications retailer.
Beginning with the effective date of the Telecommunications
Municipal Infrastructure Maintenance Fee Act, each such
telecommunications retailer shall maintain such records and
accounts as will enable the Commission to make such findings
and determinations as are necessary to such order.
(220 ILCS 5/13-704) (from Ch. 111 2/3, par. 13-704)
(This Section is scheduled to be repealed July 1, 1999.)
Sec. 13-704. Each page of a billing statement which sets
forth charges assessed against a customer by a
telecommunications carrier for telecommunications service
shall reflect the telephone number or customer account number
to which the charges are being billed. The billing statement
shall also contain a separate bill identifying the amount
charged as an infrastructure maintenance fee.
(Source: P.A. 84-1063.)
Section 920. The Telephone Company Act is amended by
changing Section 4 as follows:
(220 ILCS 65/4) (from Ch. 134, par. 20)
Sec. 4. Right of condemnation. Every telecommunciations
carrier as defined in the Telecommunications Municipal
Infrastructure Maintenance Fee Act such company may, when it
shall be necessary for the construction, maintenance,
alteration or extension of its telecommunications system
telephone system, or any part thereof, enter upon, take or
damage private property in the manner provided for in, and
the compensation therefor shall be ascertained and made in
conformity to the provisions of the Telegraph Act. "An Act to
revise the law in relation to telegraph companies", approved
March 24, 1874, and every telecommunications carrier such
company is authorized to construct, maintain, alter and
extend its poles, wires, cables and other appliances as a
proper use of highways, along, upon, under and across any
highway, street, alley, public right-of-way dedicated or
commonly used for utility purposes, or water or public ground
in this State, but so as not to incommode the public in the
use thereof: Provided, that nothing in this act shall
interfere with the control now vested in cities, incorporated
towns and villages in relation to the regulation of the
poles, wires, cables and other appliances, and provided, that
before any such lines shall be constructed along any such
highway, street, alley, public right-of-way dedicated or
commonly used for utility purposes, or water it shall be the
duty of the telecommunications carrier telephone company
proposing to construct any such line, to give (in the case of
cities, villages, and incorporated towns) to the corporate
authorities of the municipality or their designees
(hereinafter, municipal corporate authorities) or (in other
cases) to the highway commissioners having jurisdiction and
control over the road or part thereof along and over which
such line is proposed to be constructed, notice in writing in
the form of plans, specifications, and documentation of the
purpose and intention of the said company to construct such
line over and along the said road or highway, street, alley,
public right-of-way dedicated or commonly used for utility
purposes, or water, which said notice shall be served at
least 10 ten days before the said line shall be placed or
constructed over and along the said highway, street, alley,
public right-of-way dedicated or commonly used for utility
purposes, or water (30 days in the case of any notice
providing for excavation relating to new construction in a
public highway, street, alley, public right-of-way dedicated
or commonly used for utility purposes, or water); and upon
the giving of the said notice it shall be the duty of the
municipal corporate authorities or the said highway
commissioners to specify the portion of such road or highway,
street, alley, public right-of-way dedicated or commonly used
for utility purposes, or water upon which the said line may
be placed, used, and constructed, and it shall thereupon be
the duty of the telecommunications retailer to provide the
municipal authorities or highway commissioners with any and
all plans, specifications, and documentation available and
said company to construct its said line in accordance with
such specifications; but in the event that the municipal
corporate authorities or the said highway commissioners
shall, for any reason, fail to provide make such
specification within 10 ten days after the service of such
notice, (25 days in the case of excavation relating to new
construction) then the telecommunications retailer said
company, without such specification having been made, may
proceed to place and erect its said line along the said
highway, street, alley, public right-of-way dedicated or
commonly used for utility purposes, or water by placing its
posts, poles and abutments so as not to interfere with other
proper uses of the said road or highway, street, alley,
public right-of-way dedicated or commonly used for utility
purposes, or water. The telecommunications carrier telephone
company proposing to construct any such line shall comply
with the provisions of Section 9--113 of the Illinois Highway
Code, as the same may from time to time be amended. Provided,
that the telecommunications carrier such telephone companies
shall not have the right to condemn any portion of the
right-of-way right of way of any railroad company except as
much thereof as is necessary to cross the same.
The Illinois Commerce Commission may adopt reasonable
rules governing the negotiation procedures that are used by a
telecommunications carrier company described in Section 1 of
this Act during precondemnation negotiations for the purchase
of land rights-of-way and right-of-way easements, including
procedures for providing information to the public and
affected landowners concerning the project and the
right-of-way easements sought in connection therewith.
Such rules may be made applicable to interstate,
competitive intrastate and noncompetitive intrastate
facilities, without regard to whether such facilities or the
telephone company or telecommunications carrier proposing to
construct and operate them would otherwise be subject to the
Illinois Commerce Commission's jurisdiction under The Public
Utilities Act, as now or hereafter amended. However, as to
facilities used to provide exclusively interstate services or
competitive intrastate services or both, nothing in this
Section confers any power upon the Commission (i) to require
the disclosure of proprietary, competitively sensitive, or
cost information or information not known to the telephone
company or telecommunications carrier, (ii) to determine
whether, or conduct hearings regarding whether, any proposed
fiber optic or other facilities should or should not be
constructed and operated, or (iii) to determine or specify,
or conduct hearings concerning, the price or other terms or
conditions of the purchase of the right-of-way easements
sought. With respect to facilities used to provide any
intrastate services classified in the condemnor's tariff as
noncompetitive under Section 13-502 of The Public Utilities
Act, as now or hereafter amended, the rulemaking powers
conferred upon the Commission under this Section are in
addition to any rulemaking powers arising under The Public
Utilities Act, as now or hereafter amended.
No telephone company or telecommunications carrier shall
exercise the power to condemn private property until it has
first substantially complied with such rules with respect to
the property sought to be condemned. If such rules call for
providing notice or information before or during
negotiations, a failure to provide such notice or information
shall not constitute a waiver of the rights granted in this
Section, but the telephone company or telecommunications
carrier shall be liable for all reasonable attorney's fees of
that landowner resulting from such failure.
(Source: P.A. 86-221.)