[Adopted 8-11-1997 by Ord. No. 97-33]
[Amended 5-22-2017 by Ord. No. 2017-12; 9-24-2018 by Ord. No. 2018-27]
For the purposes of this article, the definitions set forth
in Section 5-7 of the Simplified Municipal Telecommunications Tax
Act, 35 ILCS 636/5-7, shall apply.
[Amended 9-9-2002 by Ord. No. 2002-24; 6-11-2018 by Ord. No. 2018-16; 9-24-2018 by Ord. No. 2018-27]
A.
A simplified municipal telecommunications tax is hereby imposed upon
the act or privilege of originating in the municipality or receiving
in the municipality intrastate or interstate telecommunications by
a person at the rate of 6% of the gross charges for such telecommunications
purchased at retail from a retailer, in accordance with and subject
to the provisions of the Simplified Municipal Telecommunications Tax
Act (35 ILCS 636/5-1 et seq.) as may be amended from time to time.
B.
The tax hereby imposed shall be collected and enforced by the Department
of Revenue of the State of Illinois. The Illinois Department of Revenue
shall have full power to administer and enforce the provisions of
this article.
[Amended 9-24-2018 by Ord. No. 2018-27]
The tax imposed by this article is not imposed on any act or
privilege to the extent such act or privilege may not, under the Constitution
or statutes of the United States, be made the subject of taxation
by the Village.
[Amended 5-22-2017 by Ord. No. 2017-12]
The tax authorized by this article shall be collected from the
taxpayers by each retailer maintaining a place of business in this
state and making or effectuating the sale at retail and shall be remitted
by such retailer to the Illinois Department of Revenue. For the purposes
of this article, "retailer" shall have the meaning provided in 35
ILCS 636/5-7, as that section may be amended from time to time. Retailers
shall collect the tax authorized by this article by adding the tax
to gross charges for the act or privilege of originating or receiving
telecommunications when sold for such use.
[Amended 5-22-2017 by Ord. No. 2017-12]
On or before the last day of each month, each retailer required
by this article to collect the tax authorized by this article shall
make a return to the Illinois Department of Revenue for the preceding
calendar month in accordance with 35 ILCS 636/5-50.
[1]
Editor’s Note: Former §§ 210-15, Tax liability;
210-16, Payments in error; and 210-17, Penalty, were repealed 9-24-2018
by Ord. No. 2018-27.
