CHAPTER 36
TAXATION
ARTICLE I - GENERALLY
36-1-1 CORPORATE RATE. The maximum rate for general corporate purposes of the City be and the same is hereby established at a rate of .25%. (See 65 ILCS Sec. 5/8-3-1)
36-1-2 POLICE TAX. The maximum rate for police protection purposes of the City be and the same is hereby established at a rate of .075%. (See 65 ILCS Sec. 5/11-1-3)
36-1-3 AUDIT TAX. The City Council may levy a "Municipal Auditing Tax" upon all taxable property in the City which will produce an amount which will equal the cost of all auditing for the City. (See 65 ILCS Sec. 5/8-8-8)
36-1-4 F.I.C.A. TAX. The City Council may levy a tax upon all taxable property in the City at whatever rate is necessary to participate in the federal Social Security System. (See 40 ILCS Sec. 5/21-101 et seq.)
36-1-5 I.M.R.F. The City Council may levy a tax upon all taxable property in the City at whatever rate is necessary to participate in the Illinois Municipal Retirement Fund. (See 40 ILCS Sec. 5/7-132 et seq.)
36-1-6 GENERAL LIABILITY. The City Council may levy a tax upon all taxable property in the City at whatever rate is necessary to purchase general liability insurance for the City. (See 745 ILCS Sec. 10/9-107)
36-1-7 PLAYGROUND AND RECREATION TAX. The City Council may levy a “Playground and Recreation Tax” upon all taxable property in the City at a rate of .075%. (See 65 ILCS Sec. 5/11-95-7 and 5/11-95-8)
36-1-8 CULTURAL ACTIVITIES TAX. The City Council may levy a cultural activities tax upon all taxable property in the City at a rate not to exceed .04%. (See 65 ILCS Sec. 5/11-45-1)
36-1-9 E.S.D.A. TAX. The City Council may levy an E.S.D.A. tax upon all taxable property in the City at a rate of .05%; provided however, the amount collectible under this tax levy may not exceed Twenty-Five Cents ($0.25) per capita.
ARTICLE II – HOTEL/MOTEL TAX
36-2-1 DEFINITIONS. For the purpose of this Article, whenever any of the following words, terms, or definitions are used herein, they shall have the meaning ascribed to them in this Section:
(A) “Hotel Room” or “Motel Room” means a room within a structure offered for rental on a daily basis and containing facilities for sleeping. One room offered for rental with or without an adjoining bath shall be considered as a single hotel or motel room. The number of hotel or motel rooms within a suite shall be computed on the basis of those rooms utilized for the purpose of sleeping.
(B) “Owner” means any person having an ownership interest in or conducting the operation of a hotel room or motel room, or receiving the consideration for the rental of such hotel room or motel room.
(C) “Person” means any natural person, trustee, court appointed representative, syndicate, association, partnership, firm, club, company, corporation, business, trust, institution, agency, government corporation, municipal corporation, district or other political subdivision, contractor, supplier, vendor, vendee, operator, user or owner, or any officers, agents, employees or other representative, acting either for himself or for any other person in any capacity, or any other entity recognized by law as the subject of rights and duties. The masculine, feminine, singular or plural is included in any circumstance.
36-2-2 TAX.
(A) There is hereby levied and imposed a tax of five percent (5%) of the rent charged for the privilege and use of renting a hotel or motel room within the City for each twenty-four (24) hour period or any portion thereof for which a daily room charge is made; provided, however, that the tax shall not be levied and imposed upon any person who rents a hotel or motel room for more than thirty (30) consecutive days or to a person who works and lives in the same hotel or motel.
(B) The ultimate incidence of and liability for payment of said tax is to be borne by the person who seeks the privilege of occupying the hotel or motel room, said person hereinafter referred to as “Renter”.
(C) The tax herein levied shall be paid in addition to any and all other taxes and charges. It shall be the duty of the owner of every hotel or motel to secure said tax from the renter of the motel or hotel room and to pay over to the City Clerk or any authorized representative of his office said tax under procedures as prescribed by the City Clerk, or as otherwise provided in this Article.
(D) Every person required to collect the tax levied by this Article shall secure said tax from the renter at the time he collects the rental payment for the hotel or motel room. Upon the invoice receipt or other statement or memorandum of the rent given to the renter at the time of payment, the amount due under the tax provided in this Article shall be stated separately on said documents.
36-2-3 BOOKS AND RECORDS. The City Clerk, or his authorized representative, may enter the premises of any hotel or motel for inspection and examination of records in order to effectuate the proper administration of this Article, and to assure the enforcement of the collection of the tax imposed. It shall be unlawful for any person to prevent, hinder, or interfere with the City Clerk or his authorized deputy or representative in the discharge of his duties in the performance of this Article. It shall be the duty of every owner to keep accurate and complete books and records to which the City Clerk, or her authorized representative, shall at all times have full access, which records shall include a daily sheet showing: (1) the number of hotel or motel rooms rented during the twenty-four (24) hour period, including multiple rentals of the same hotel or motel rooms where such shall occur, and (2) the actual hotel or motel tax receipts collected for the date in question.
36-2-4 TRANSMITTAL OF TAX REVENUE.
(A) The owner or owners of each hotel or motel room within the City shall file tax returns showing tax receipts received with respect to each hotel and motel room during each one (1) calendar month period commencing on and including March 1, and for each successive calendar month period thereafter prescribed by the City Clerk. The returns shall be due on or before the last day of the calendar month succeeding the end of the monthly filing period and the returns shall indicate for what period the return is to be filed; i.e., return for March tax receipts due on or before the last day of April.
(B) The first taxing period for the purpose of this Article shall commence on March 1, 2005, and the tax return payment for such period shall be due on or before the last day of April 2005. Thereafter, reporting period and taxes shall be paid in accordance with the provisions of this Article. At the time of filing said tax returns, the owner shall pay to the City Clerk all taxes due for the period to which the tax return applies.
(C) If for any reason any tax is not paid when due, a penalty of one and one-half percent (1.5%) per month or portion thereof from the date of delinquency shall be added and collected. In addition, a penalty of ten percent (10%) of the tax and interest due shall be assessed and collected against any hotel or motel owner who shall fail to collect and/or remit the tax imposed by this Article.
(D) Each hotel and motel owner shall fully complete and utilize the tax form as prescribed by the City Clerk’s office, in connection with payment of all taxes imposed hereunder.
36-2-5 COLLECTION. Whenever any person shall fail to pay any tax as herein provided, the City Attorney shall, upon the request of the City Clerk, Mayor, or City Council, bring or cause to be brought an action to enforce the payment of said tax on behalf of the City in any court of competent jurisdiction, for the tax, interest, penalty and costs of collection including a reasonable attorney’s fee.
36-2-6 PROCEEDS OF TAX AND FINES. All proceeds resulting from the imposition of tax under this Article, including penalties, shall be placed into a fund solely to promote tourism and conventions to and within the City or otherwise attract non-resident overnight visitors to the City. The City Clerk’s office may be reimbursed for its actual expenses of administering and collecting the tax imposed herein, up to three percent (3%) of the taxes and penalties collected each year. The legal and judicial department and budget may be reimbursed for all expenses of collection and reasonable attorneys fees as awarded and paid, in any action to recover taxes or penalties or to prosecute any violations of this Article.
36-2-7 VIOLATIONS/PENALTIES. It shall be a violation of this Article for any owner of any motel or hotel rooms to disobey, neglect, omit, or refuse to comply with, or to resist or oppose the enforcement of any provision of this Article. In addition to any and all other penalties provided herein, any owner of any motel or hotel rooms found guilty of violating, disobeying, omitting, neglecting or refusing to pay, collect, report, and/or transmit said hotel or motel tax imposed hereunder, shall be punished by a fine of not less than Five Hundred Dollars ($500.00) nor more than Seven Hundred Fifty Dollars ($750.00). Each day said condition exists shall constitute a separate and distinct offense punishable in the same manner. The purpose of imposing these penalties is to ensure the integrity of the collection process established herein.
36-2-8 SEVERABILITY. If any provision of this Article or the application thereof to any person or circumstances, is held invalid, the remainder of this Article and the application of its provisions to other persons or circumstances shall not be affected thereby.
(Ord. No. 1274; 2005)
ARTICLE III
ELECTRIC UTILITY TAX
36-3-1 TAX IMPOSED. A tax is imposed on all persons engaged in the following occupations or privileges:
(A) Persons engaged in the business of distributing, supplying, furnishing or selling gas for use or consumption within the City and not for resale, at the rate of five percent (5%) of the gross receipts therefrom pursuant to 65 ILCS 5/8-11-2(2).
(B) The privilege of using or consuming electricity acquired in a purchase at retail and used or consumed within the corporate limits of the City at the following rates, calculated on a monthly basis for each purchaser:
(1) First 2,000 KWH .5556 cents per KWH
(2) Next 48,000 KWH .3643 cents per KWH
(3) Next 50,000 KWH .3279 cents per KWH
(4) Next 400,000 KWH .3188 cents per KWH
(5) Next 500,000 KWH .3097 cents per KWH
(6) Next 2,000,000 KWH .2915 cents per KWH
(7) Next 2,000,000 KWH .2869 cents per KWH
(8) Next 5,000,000 KWH .2824 cents per KWH
(9) Next 10,000,000 KWH .2778 cents per KWH
(10) Over 20,000,000 KWH .2732 cents per KWH
The tax rates set forth in the preceding table will be used at least through December 31, 2008, are proportional to the rates enumerated in 65 ILCS 5/8-11-2 (as modified by Public Act 90-561), and do not exceed the revenue that could have been collected during 1997 using the rates enumerated in 65 ILCS 5/8-11-2 (as modified by Public Act 90-561).
(B) Pursuant to 65 ILCS 5/8-11-2, the rates set forth above shall be effective: upon approval by the Illinois Commerce Commission.
36-3-2 EXCEPTIONS. None of the taxes authorized by this Article may be imposed with respect to any transaction in interstate commerce or otherwise to the extent to which the business or privilege may not, under the Constitution and statutes of the United States, be made the subject of taxation by this State or any political subdivision thereof; nor shall any persons engaged in the business of distributing, supplying, furnishing, or selling or transmitting gas, water, or electricity, or engaged in the business of transmitting messages, or using or consuming electricity acquired in a purchase at retail, be subject to taxation under the provisions of this Article for those transactions that are or may become subject to taxation under the provisions of this Article for those transactions that are or may become subject to taxation under the provisions of this Article for those transactions that are or may become subject to taxation under the provisions of the "Municipal Retailers' Occupation Tax Act" authorized by Section 8-11-1; nor shall any tax authorized by this Article be imposed upon any person engaged in a business or on any privilege unless the tax is imposed in like manner and at the same rate upon all persons engaged in business of the same class in the City, whether privately or municipally owned or operated, or exercising the same privilege within the City.
36-3-3 ADDITIONAL TAXES. Such tax shall be in addition to other taxes levied upon the taxpayer or its business.
36-3-4 COLLECTION. The tax authorized by this Article shall be collected from the purchaser by the person maintaining a place of business in this State who delivers the electricity to the purchaser. This tax shall constitute a debt of the purchaser to the person who delivers the electricity to the purchaser and if unpaid, is recoverable in the same manner as the original charge for delivering the electricity. Any tax required to be collected pursuant to this Article and any such tax collected by a person delivering electricity shall constitute a debt owed to the City by such person delivering the electricity. Persons delivering electricity shall collect the tax from the purchaser by adding such tax to the gross charge for delivering the electricity. Persons delivering electricity shall also be authorized to add to such gross charge an amount equal to three percent (3%) of the tax to reimburse the person delivering electricity for the expense incurred in keeping records, billing customers, preparing and filing returns, remitting the tax and supplying data to the City upon request. If the person delivering electricity fails to collect the tax from the purchaser, then the purchaser shall be required to pay the tax directly to the City in the manner prescribed by the City. Persons delivering electricity who file returns pursuant to this Section shall, at the time of filing such return, pay the City the amount of the tax collected pursuant to this Article.
36-3-5 REPORTS TO CITY. On or before the last day of each month, each taxpayer shall make a return to the City for the preceding month stating:
(A) His name.
(B) His principal place of business.
(C) His gross receipts and/or kilowatt-hour usage during the month upon the basis of which the tax is imposed.
(D) Amount of tax.
(E) Such other reasonable and related information as the corporate authorities may require.
The taxpayer making the return herein provided for shall, at the time of making such return, pay to the City, the amount of tax herein imposed; provided that in connection with any return, the taxpayer may, if he so elects, report and pay an amount based upon his total billings of business subject to the tax during the period for which the return is made (exclusive of any amounts previously billed) with prompt adjustments of later payments based upon any differences between such billings, and the taxable gross receipts.
36-3-6 CREDIT FOR OVER-PAYMENT. If it shall appear that an amount of tax has been paid which was not due under the provisions of this Article, whether as the result of a mistake of fact or an error of law, then such amount shall be credited against any tax due, or to become due, under this Article from the taxpayer who made the erroneous payment; provided that no amounts erroneously paid more than three (3) years prior to the filing of a claim therefor shall be so credited.
No action to recover any amount of tax due under the provisions of this Article shall be commenced more than three (3) years after the due date of such amount.
36-3-7 PENALTY. Any taxpayer who fails to make a return, or who makes a fraudulent return, or who willfully violates any other provision of this Article is guilty of a misdemeanor and, upon conviction thereof, shall be fined not less than One Hundred Dollars ($100.00) nor more than Two Hundred Dollars ($200.00) in addition, shall be liable in a civil action for the amount of tax due. (See 65 ILCS 5/8-11-2).
36-3-8 WATERMAIN REPLACEMENT FUND. Seventy-five percent (75%) of all revenues received hereunder shall be deposited into the Watermain Replacement Fund. Twenty-five percent (25%) of all revenue received hereunder shall be deposited into the Sidewalk Improvement Fund.
36-3-9 REVERSION. Should the use tax or electric deregulation law be successfully challenged in a court of law and invalidated in whole or in part effectively making the rate structure of Section 36-3-1(B) invalid, the City wishes to provide the necessary language to revert to a gross receipts tax on electricity upon such happening, without further action of the City. Therefore, should such circumstance arise, the following paragraph shall replace Section 36-3-1(B), (C) and (D):
“(B) Persons engaged in the business of distributing, supplying, furnishing or selling electricity for use or consumption within the City and not for resale, at the rate of five percent (5%) of the gross receipts therefrom.”
(Ord. No. 1221; 09-08-03)
ARTICLE IV – SIMPLIFIED MUNICIPAL TELECOMMUNICATIONS TAX
36-4-1 DEFINITIONS. As used in this Article, the following terms shall have the following meanings:
(A) “Amount Paid” means the amount charged to the taxpayer’s service address in such municipality regardless of where such amount is billed or paid.
(B) “Department” means the Illinois Department of Revenue.
(C) “Gross Charge” means the amount paid for the act or privilege of originating or receiving telecommunications in this municipality and for all services and equipment provided in connection therewith by a retailer, 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 termination point within a municipality that has imposed a tax under this Article, and charges for the portion of the inter-office channels provided within that municipality. Charges for that portion of the inter-office channel connecting two (2) or more channel termination points, one or more of which is located within the jurisdictional boundary of such municipality, shall be determined by the retailer by multiplying an amount equal to the total charge for the inter-office channel by a fraction, the numerator of which is the number of channel termination points that are located within the jurisdictional boundary of the municipality and the denominator of which is the total number of channel termination points connected by the inter-office channel. However, “gross charge” shall not include any of the following:
(1) any amounts added to a purchaser’s bill because of a charge made pursuant to:
(a) the tax imposed by this Section,
(b) the tax imposed by the Telecommunications Excise Tax Act,
(c) the tax imposed by Section 4251 of the Internal Revenue Code,
(d) 911 surcharges, or
(e) charges added to customers’ bills pursuant to the provisions of Section 9-221 or 9-222 of the Public Utilities Act, as amended, or any similar charges added to customers’ bills by retailers who are not subject to rate regulation by the Illinois Commerce Commission for the purpose of recovering any of the tax liabilities or other amounts specified in those provisions of the Public Utilities Act;
(2) charges for a sent collect telecommunication received outside of such municipality;
(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;
(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 when the tax imposed under this Act has already been paid to a retailer 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 for the corporation rendering such service;
(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) amounts paid by telecommunications retailers under the Telecommunications Infrastructure Maintenance Fee Act.
(10) Charges for nontaxable services or telecommunications if:
(a) those charges are aggregated with other charges for telecommunications that are taxable,
(b) those charges are not separately stated on the customer bill or invoice, and
(c) the retailer can reasonably identify the nontaxable charges on the retailer books and records kept in the regular course of business.
If the nontaxable charges cannot reasonably be identified, the gross charge from the sale of both taxable and nontaxable services or telecommunications billed on a combined basis shall be attributed to the taxable services or telecommunications. The burden of proving nontaxable charges shall be on the retailer of the telecommunications.
(D) “Interstate Telecommunications” means all telecommunications that either originate or terminate outside this State.
(E) “Intrastate Telecommunications” means all telecommunications that originate and terminate within this State.
(F) “Person” means any natural individual, firm, trust, estate, partnership, association, joint stock company, joint venture, corporation, limited liability company, or a receiver, trustee, guardian, or other representative appointed by order of any court, the Federal and State governments, including State universities created by statute, or any city, town, country, or other political subdivision of this State.
(G) “Purchase at Retail” means the acquisition, consumption or use of telecommunications through a sale at retail.
(H) “Retailer” means and includes every person engaged in the business of making sales at retail as defined in this Section. The Department may, in its discretion, upon application, authorize the collection of the tax hereby imposed by any retailer not maintaining a place of business within this State, who, to the satisfaction of the Department, furnishes adequate security to insure collection and payment of the tax. Such retailer shall be issued, without charge, a permit to collect such tax. When so authorized, it shall be the duty of such retailer to collect the tax upon all of the gross charges for telecommunications in this State in the same manner and subject to the same requirements as a retailer maintaining a place of business within this State. The permit may be revoked by the Department at its discretion.
(I) “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.
(J) “Sale at Retail” means the transmitting, supplying or furnishing of telecommunications and all services and equipment provided in connection therewith for a consideration, to persons other than the Federal and State governments, and State universities created by statute and other than between a parent corporation and its wholly owned subsidiaries or between wholly owned subsidiaries for their use or consumption and not for resale.
(K) “Service Address” means the location of telecommunications equipment from which telecommunications services are originated or at which telecommunications services are received by a taxpayer. In the event this may not be a defined location, as in the case of mobile phones, paging systems, and maritime systems, “service address” means the customer’s place of primary use as defined in the Mobile Telecommunications Sourcing Conformity Act. For air-to-ground systems and the like, “service address” shall mean the location of a taxpayer’s primary use of the telecommunications equipment as defined by telephone number, authorization code, or location in Illinois where bills are sent.
(L) “Taxpayer” means a person who individually or through his or her agents, employees, or permittees engages in the act or privilege of originating or receiving telecommunications in a municipality and who incurs a tax liability as authorized by the Article.
(M) “Telecommunications”, in addition to the meaning ordinarily and popularly ascribed to it, includes, without limitation, messages or information transmitted through use of local, toll, and wide area telephone service, private line services, channel services, telegraph services, teletypewriter, computer exchange services, cellular mobile telecommunications service, specialized mobile radio, stationary two-way radio, paging service, or any other form of mobile and portable one-way or two-way communications, 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. As used in this Article, “private line” means a dedicated non-traffic sensitive service for a single customer, that entitles the customer to exclusive or priority use of a communications channel or group of channels, from one or more specified locations to one or more other specified locations. The definition of “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 purchases of telecommunications by a telecommunication service provider for use as a component part of the service provided by such provider to the ultimate retail consumer who originates or terminates the taxable end-to-end communications. Carrier access charges, right of access charges, charges for use of inter-company facilities, and all telecommunications resold in the subsequent provision of, used as a component of, or integrated into, end-to-end telecommunications service shall be non-taxable as sales for resale. Prepaid telephone calling arrangements shall not be considered “telecommunications” subject to the tax imposed under this Act. For purposes of this Section, “prepaid telephone calling arrangements” means that term as defined in Section 2-27 of the Retailer’s Occupations Tax Act.
36-4-2 SIMPLIFIED MUNICIPAL TELECOMMUNICATIONS TAX IMPOSED. A tax imposed upon any and all of the following acts or privileges:
(A) The act or privilege of originating in the City or receiving in the City intrastate telecommunications by a person at a rate of six percent (6%) of the gross charge for such telecommunications purchased at retail from a retailer. To prevent actual multi-municipal taxation of the act or privilege that is subject to taxation under this subsection, any taxpayer, upon proof that the taxpayer has paid a tax in another municipality on that event, shall be allowed a credit against any tax enacted pursuant to or authorized by this Section to the extent of the amount of the tax properly due and paid in the municipality that was not previously allowed as a credit against any other municipal tax.
(B) The act or privilege of originating in the City or receiving in the City interstate telecommunications by a person at a rate of six percent(6%) of the gross charge for such telecommunications purchased at retail from a retailer. To prevent actual multi-state or multi-municipal taxation of the act or privilege that is subject to taxation under this subsection, any taxpayer, upon proof that the taxpayer has paid a tax in another state or municipality in this State on such event, shall be allowed a credit against any tax enacted pursuant to or authorized by this Section to the extent of the amount of such tax properly due and paid in such other state which was not previously due and paid in a municipality in this State which was not previously allowed as a credit against any other state or local tax in this State.
(C) The tax imposed by this Article is not imposed on such act or privilege to the extent such act or privilege may not, under the Constitution and statutes of the United States, be made the subject of taxation by the City.
36-4-3 COLLECTION OF TAX BY RETAILERS.
(A) The tax authorized by this Article 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 Department. Any tax required to be collected pursuant to or as authorized by this Article and any such tax collected by such retailer and required to be remitted to the Department shall constitute a debt owed by the retailer to the State. Retailers shall collect the tax from the taxpayer by adding the tax to the gross charge for the act or privilege of originating or receiving telecommunications when sold for use, in the manner prescribed by the Department. The tax authorized by this Article shall constitute a debt of the taxpayer to the retailer until paid, and, if unpaid, is recoverable at law in the same manner as the original charge for such sale at retail. If the retailer fails to collect the tax from the taxpayer, then the taxpayer shall be required to pay the tax directly to the Department in the manner provided by the Department.
(B) Whenever possible, the tax authorized by this Article shall, when collected, be stated as a distinct item separate and apart from the gross charge for telecommunications.
36-4-4 RETURNS TO DEPARTMENT. On or before the last day of February, 2006, and on or before the last day of every month thereafter, the tax imposed under this Article on telecommunication retailers shall be returned with appropriate forms and information as required by the Department pursuant to the Illinois Simplified Municipal Telecommunications Tax Act (Public Act 92-526, Section 5-50) and any accompanying rules and regulations created by the Department to implement the Act.
36-4-5 RESELLERS.
(A) If a person who originates or receives telecommunications claims to be a reseller of such telecommunications, such person shall apply to the Department for a resale number. Such applicant shall state facts which will show the Department why such applicant is not liable for the tax authorized by this Article on any of such purchases and shall furnish such additional information as the Department may reasonably require.
(B) Upon approval of the application, the Department shall assign a resale number to the applicant and shall certify such number to the applicant. The Department may cancel any number which is obtained through misrepresentation, or which is used to send or receive such telecommunications tax-free when such actions in fact are not for resale, or which no longer applies because of the person’s having discontinued the making of resales.
(C) Except as provided hereinabove in this Section, the act or privilege of originating or receiving telecommunications in this State shall not be made tax-free on the ground of being a sale for resale unless the person has an active resale number from the Department and furnishes that number to the retailer in connection with certifying to the retailer that any sale to such person is non-taxable because of being a sale for resale.
36-4-6 FUND CREATED.
(A) There is hereby created a separate fund, located in the General Fund for the City of Staunton, Illinois, which shall hereafter be known as the “Telecommunications Tax Fund” and into which the proceeds of all revenue generated from collection of the Telecommunications Tax shall be deposited.
(B) All tax revenue currently on deposit in the City’s General Fund which have been generated from enactment of the Telecommunications Tax shall be immediately transferred to this newly created fund.
(Ord. No. 1335; 05-08-06)
(Unless Otherwise Noted Ord. No. 1299; 08-22-05)
© Copyright 2005 by the City of Staunton, Illinois
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