Chapter 35 — REVENUE

(35 ILCS 635/27.40) Sec. 27.40. Application of Illinois Administrative Procedure Act. The Illinois Administrative Procedure Act is hereby expressly adopted and shall apply to all administrative rules and procedures of the Department of Revenue under this Act, except that (i) para…

(35 ILCS 635/27.45) Sec. 27.45. Failure to make a return. Any telecommunications retailer who fails to make a return, or who makes a fraudulent return, or who willfully violates any other provision of this Act or any rule or regulation of the Department for the administration and…

(35 ILCS 635/27.5) Sec. 27.5. Books and Records. Every telecommunications retailer under this Act shall keep books, records, papers, and other documents that are adequate to reflect the information which such telecommunications retailers are required by this Act to report to the …

(35 ILCS 635/27.50) Sec. 27.50. Additional fees. The fees herein imposed shall be in addition to all other occupation or privilege taxes or fees imposed by the State of Illinois or by any municipal corporation or political subdivision thereof. (Source: P.A. 90-562, eff. 12-16-97.…

(35 ILCS 635/27.55) Sec. 27.55. Applicability of Retailers' Occupation Tax Act and Uniform Penalty and Interest Act. All of the provisions of Sections 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b, and 6c of the Retailers' Occupation Tax Act that are not inconsistent with t…

(35 ILCS 635/30) Sec. 30. Validity of existing franchise fees and agreements. (a) No new franchise fees or other charges for the use of the public rights-of-way, including charges for the recovery of reasonable costs of regulating the use of the public rights-of-way, shall be imp…

(35 ILCS 635/35) Sec. 35. Home rule. The authorization of infrastructure maintenance fees 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 …

(35 ILCS 635/40) Sec. 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 i…

(35 ILCS 635/5) Sec. 5. Legislative intent. (a) 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 hav…

(35 ILCS 635/905) Sec. 905. The Messages Tax Act is amended by repealing Section 2a.1. (Source: P.A. 90-154, eff. 1-1-98.)

(35 ILCS 635/910) Sec. 910. (Amendatory provisions; text omitted). (Source: P.A. 90-154, eff. 1-1-98; text omitted.)

(35 ILCS 635/915) Sec. 915. (Amendatory provisions; text omitted.) (Source: P.A. 90-154, eff. 1-1-98; text omitted.)

(35 ILCS 635/920) Sec. 920. (Amendatory provisions; text omitted.) (Source: P.A. 90-154, eff. 1-1-98; text omitted.)

(35 ILCS 636/5-1) Sec. 5-1. Short title. This Act may be cited as the Simplified Municipal Telecommunications Tax Act. (Source: P.A. 92-526, eff. 7-1-02.)

(35 ILCS 636/5-10) Sec. 5-10. Authority. The corporate authorities of any municipality in this State may tax any and all of the following acts or privileges: (a) The act or privilege of originating in such municipality or receiving in such municipality intrastate telecommunicatio…

(35 ILCS 636/5-15) Sec. 5-15. Maximum rates. (a) For municipalities with a population of less than 500,000, the tax authorized by this Act may be imposed at a rate not to exceed 6% of the gross charge for telecommunications purchased at retail. If imposed, the tax must be in incr…

(35 ILCS 636/5-20) Sec. 5-20. Imposition. (a) On and after January 1, 2003, for municipalities with populations of less than 500,000, the tax authorized by this Act shall be imposed (except as provided in Sections 5-25 and 5-30 of this Act), amended, or repealed by an ordinance a…

(35 ILCS 636/5-25) Sec. 5-25. Existing telecommunications taxes and fees. (a) Between July 1, 2002 and August 1, 2002, the Department shall publish a list of the municipalities with a population of less than 500,000 that have, at any time before the effective date of this Act, en…

(35 ILCS 636/5-30) Sec. 5-30. Calculation of rates for certain municipalities. The rate of the Simplified Municipal Telecommunications Tax for municipalities on the list described in Section 5-25 of this Act shall be measured by the sum of the following rates set forth in ordinan…

(35 ILCS 636/5-35) Sec. 5-35. Rebates and exemptions. Any municipality may implement the following rebates and exemptions: (1) A municipality that imposes the tax authorized by this Act and whose territory includes part of another unit of local government or a school district, ma…

(35 ILCS 636/5-40) Sec. 5-40. Collection. (a) For municipalities with populations of less than 500,000, the tax authorized by this Act shall be collected from the taxpayer by a retailer maintaining a place of business in this State and shall be remitted by such retailer to the De…

(35 ILCS 636/5-42) Sec. 5-42. Procedure for determining proper tax jurisdiction. (a) Tax jurisdiction information provided by a municipality upon written request from a telecommunications retailer. For purposes of this subsection (a), "telecommunications retailer" does not includ…

(35 ILCS 636/5-45) Sec. 5-45. Resellers. (a) If a person who originates or receives telecommunications claims to be a reseller of such telecommunications, such person shall apply to a municipality with a population of 500,000 or more or to the Department for all other municipalit…

(35 ILCS 636/5-5) Sec. 5-5. Legislative intent. The General Assembly has authorized the corporate authorities of any municipality to impose various fees and taxes on the privilege of originating or receiving telecommunications, and on retailers engaged in the business of transmit…

(35 ILCS 636/5-50) Sec. 5-50. Returns to the Department. (a) Commencing on February 1, 2003, for the tax imposed under subsection (a) of Section 5-20 of this Act, every retailer maintaining a place of business in this State shall, on or before the last day of each month make a re…

(35 ILCS 636/5-55) Sec. 5-55. Pledged revenues. If a municipality has, by contract, pledged or dedicated any or all of the revenues collected under any of its taxes imposed pursuant to subparagraph 1 of Section 8-11-2 of the Illinois Municipal Code, Section 8-11-17 of the Illinoi…

(35 ILCS 636/5-60) Sec. 5-60. Waiver of franchise fees. (a) Any municipality shall be deemed to have waived its right to receive all fees, charges and other compensation that might accrue to the municipality after the effective date of this Act, under any franchise agreement, lic…

(35 ILCS 636/5-65) Sec. 5-65. Incorporation by reference. On and after January 1, 2003, for municipalities with populations of less than 500,000, all of the provisions of Sections 7, 10, 11, 12, 13, 14, 15, 16, 17, 18, and 19 of the Telecommunications Excise Tax Act, Sections 4, …

(35 ILCS 636/5-7) Sec. 5-7. Definitions. For purposes of the taxes authorized by this Act: "Amount paid" means the amount charged to the taxpayer's service address in such municipality regardless of where such amount is billed or paid. "Department" means the Illinois Department o…

(35 ILCS 636/5-90) Sec. 5-90. Home rule. The authorization to impose municipal telecommunications taxes and fees is an exclusive power and function of the State. A home rule municipality may not impose municipal telecommunications taxes and fees other than as authorized under thi…

(35 ILCS 636/90-10) Sec. 90-10. (Amendatory provisions; text omitted). (Source: P.A. 92-526, eff. 1-1-03; text omitted.)

(35 ILCS 636/90-15) Sec. 90-15. (Amendatory provisions; text omitted). (Source: P.A. 92-526, eff. various dates; text omitted.)

(35 ILCS 636/90-20) Sec. 90-20. (Amendatory provisions; text omitted). (Source: P.A. 92-526, eff. 1-1-03; text omitted.)

(35 ILCS 636/90-22) Sec. 90-22. (Amendatory provisions; text omitted). (Source: P.A. 92-526, eff. 7-1-02; text omitted.)

(35 ILCS 636/90-25) Sec. 90-25. (Amendatory provisions; text omitted). (Source: P.A. 92-526, eff. 1-1-03; text omitted.)

(35 ILCS 636/90-30) Sec. 90-30. (Amendatory provisions; text omitted). (Source: P.A. 92-526, eff. 7-1-02; text omitted.)

(35 ILCS 636/90-35) Sec. 90-35. (Amendatory provisions; text omitted). (Source: P.A. 92-526, eff. 1-1-03; text omitted.)

(35 ILCS 636/90-40) Sec. 90-40. (Amendatory provisions; text omitted). (Source: P.A. 92-526, eff. 1-1-03; text omitted.)

(35 ILCS 636/90-5) Sec. 90-5. (Amendatory provisions; text omitted). (Source: P.A. 92-526, eff. 1-1-03; text omitted.)

(35 ILCS 636/95-95) Sec. 95-95. No acceleration or delay. Where this Act makes changes in a statute that is represented in this Act by text that is not yet or no longer in effect (for example, a Section represented by multiple versions), the use of that text does not accelerate o…

(35 ILCS 636/99-99) Sec. 99-99. Effective date. Article 99 of this Act, Article 95 of this Act, and the changes made in this Act to Sections 5 and 20 of the Telecommunications Municipal Infrastructure Maintenance Fee Act take effect upon becoming law. Article 5 and Sections 90-22…

(35 ILCS 638/1) Sec. 1. Short title. This Act may be cited as the Mobile Telecommunications Sourcing Conformity Act. (Source: P.A. 92-474, eff. 8-1-02.)

(35 ILCS 638/10) Sec. 10. Definitions. As used in this Act: "Charges for mobile telecommunications services" means any charge for, or associated with, the provision of commercial mobile radio service, as defined in Section 20.3 of Title 47 of the Code of Federal Regulations as in…

(35 ILCS 638/15) Sec. 15. Application of this Act. The provisions of this Act shall apply as follows: (a) General provisions. This Act shall apply to any tax, charge, or fee levied by the State or a taxing jurisdiction within this State as a fixed charge for each customer or meas…

(35 ILCS 638/20) Sec. 20. Sourcing rules for mobile telecommunications services. (a) Notwithstanding the law of this State or any political subdivision of this State, mobile telecommunications services provided in a taxing jurisdiction to a customer, the charges for which are bil…

(35 ILCS 638/25) Sec. 25. Provision of electronic database. (a) The State may provide an electronic database to a home service provider or, if the State does not provide such an electronic database to home service providers, then the designated database provider may provide an el…

(35 ILCS 638/30) Sec. 30. Notice; updates. If the State or a designated database provider provides or maintains an electronic database described in Section 25, then the State or the electronic database provider shall provide notice of the availability of the then current electron…

(35 ILCS 638/35) Sec. 35. User held harmless. A home service provider using the data contained in an electronic database described in Section 25 shall be held harmless from any tax, charge, or fee liability that otherwise would be due solely as a result of any error or omission i…

(35 ILCS 638/40) Sec. 40. Safe harbor. (a) If neither the State nor a designated database provider provides an electronic database under Section 25, a home service provider shall be held harmless from any tax, charge, or fee liability that otherwise would be due solely as a resul…

(35 ILCS 638/45) Sec. 45. Termination of safe harbor. Section 40 applies to a home service provider that is in compliance with the requirements of Section 40 until the later of: (1) Eighteen months after the nationwide standard numeric code described in Section 25 has been approv…