93RD GENERAL ASSEMBLY
State of Illinois
2003 and 2004
HB6047


 
Introduced 2/6/2004, by Tom Cross
 
SYNOPSIS AS INTRODUCED:
 		














35 ILCS 636/5-5









    Amends the Simplified Municipal Telecommunications Tax Act.  Makes a technical change in a Section concerning legislative intent.
















LRB093 17517 SJM 43186 b

















 


 


A BILL FOR









 











HB6047

LRB093 17517 SJM 43186 b






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    AN ACT concerning taxes.

 
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    Be it enacted by the People of the State of Illinois,
 
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represented in the General Assembly:


 
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    Section 5. The Simplified Municipal Telecommunications Tax 
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Act is amended  by changing Section 5-5 as follows:
 



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    (35 ILCS 636/5-5)



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    Sec. 5-5. Legislative intent. The General Assembly has 
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authorized the
corporate
authorities of any municipality to 
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impose various fees and taxes on
the privilege of originating 
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or receiving telecommunications, and on
retailers engaged in 
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the business of transmitting those
such
telecommunications, 
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all of which are remitted by such retailers
directly to the 
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imposing municipality.
To simplify the imposition and 
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collection of municipal
telecommunications taxes and to reduce 
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complication and burden,
the General Assembly is repealing
the 
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municipal telecommunications
tax, the municipal tax on the 
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occupation or privilege of transmitting
messages, and the 
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municipal infrastructure maintenance fee, and is enacting
this 
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Simplified
Municipal Telecommunications Tax Act which
provides 
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for a single municipally imposed telecommunications tax
which, 
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for municipalities with populations of less than 500,000, will

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be collected by the Illinois Department of Revenue, but which, 
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for
municipalities of 500,000 or
more, will continue to be 
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collected by such municipalities.

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(Source: P.A. 92-526, eff. 7-1-02.)