|
Rep. John E. Bradley
Filed: 5/29/2014
| | 09800SB2674ham002 | | LRB098 17636 JLK 60469 a |
|
|
1 | | AMENDMENT TO SENATE BILL 2674
|
2 | | AMENDMENT NO. ______. Amend Senate Bill 2674, AS AMENDED, |
3 | | by replacing everything after the enacting clause with the |
4 | | following:
|
5 | | "Section 5. The Department of State Police Law of the
Civil |
6 | | Administrative Code of Illinois is amended by changing Section |
7 | | 2605-25 as follows:
|
8 | | (20 ILCS 2605/2605-25) (was 20 ILCS 2605/55a-1)
|
9 | | Sec. 2605-25. Department divisions. The Department is |
10 | | divided into the
Illinois State Police Academy and 4 divisions:
|
11 | | the Division of Operations,
the Division of Forensic Services, |
12 | | the Division of
Administration, and the Division of Internal |
13 | | Investigation. Beginning on July, 1, 2015, there shall be the |
14 | | Division of the Statewide 9-1-1 Administrator within the |
15 | | Department of State Police to develop, implement, and oversee a |
16 | | uniform statewide 9-1-1 system for all areas of the State |
|
| | 09800SB2674ham002 | - 2 - | LRB098 17636 JLK 60469 a |
|
|
1 | | outside of municipalities having a population of more than |
2 | | 500,000.
|
3 | | (Source: P.A. 90-130, eff. 1-1-98; 91-239, eff. 1-1-00; 91-760, |
4 | | eff. 1-1-01.)
|
5 | | Section 10. The Emergency Telephone System Act is amended |
6 | | by changing Section 15.3 as follows:
|
7 | | (50 ILCS 750/15.3) (from Ch. 134, par. 45.3)
|
8 | | Sec. 15.3. Surcharge. |
9 | | (a) The corporate authorities of any municipality or any
|
10 | | county may, subject to the limitations of subsections (c), (d), |
11 | | and (h),
and in addition to any tax levied pursuant to the |
12 | | Simplified Municipal
Telecommunications Tax Act, impose a |
13 | | monthly surcharge on billed subscribers
of network connection |
14 | | provided by telecommunication carriers engaged in the
business |
15 | | of transmitting messages by means of electricity originating |
16 | | within
the corporate limits of the municipality or county |
17 | | imposing the surcharge at
a rate per network connection |
18 | | determined in accordance with subsection (c), however the |
19 | | monthly surcharge shall not apply to a network connection |
20 | | provided for use with pay telephone services.
Provided, |
21 | | however, that where multiple voice grade communications |
22 | | channels
are connected between the subscriber's premises and a |
23 | | public switched network
through private branch exchange (PBX) |
24 | | or centrex type service, a municipality
imposing a surcharge at |
|
| | 09800SB2674ham002 | - 3 - | LRB098 17636 JLK 60469 a |
|
|
1 | | a rate per network connection, as determined in
accordance with |
2 | | this Act, shall impose: |
3 | | (i) in a municipality with a population of 500,000 or |
4 | | less or in any county, 5 such surcharges per network
|
5 | | connection, as determined in accordance with subsections |
6 | | (a) and (d) of
Section 2.12 of this Act, for both regular |
7 | | service and advanced service provisioned trunk lines; |
8 | | (ii) in a municipality with a population, prior to |
9 | | March 1, 2010, of 500,000 or more, 5 surcharges per network |
10 | | connection, as determined in accordance
with subsections |
11 | | (a) and (d) of Section 2.12 of this Act, for both regular |
12 | | service and advanced
service provisioned trunk lines; |
13 | | (iii) in a municipality with a population, as of March |
14 | | 1, 2010, of 500,000 or more, 5 surcharges per network |
15 | | connection, as determined in
accordance with subsections |
16 | | (a) and (d) of Section 2.12 of this Act, for regular |
17 | | service
provisioned trunk lines, and 12 surcharges per |
18 | | network connection, as determined in accordance
with |
19 | | subsections (a) and (d) of Section 2.12 of this Act, for |
20 | | advanced service provisioned trunk
lines, except where an |
21 | | advanced service provisioned trunk line supports at least 2 |
22 | | but fewer
than 23 simultaneous voice grade calls ("VGC's"), |
23 | | a telecommunication carrier may
elect to impose fewer than |
24 | | 12 surcharges per trunk line as provided in subsection (iv)
|
25 | | of this Section; or |
26 | | (iv) for an advanced service provisioned trunk line |
|
| | 09800SB2674ham002 | - 4 - | LRB098 17636 JLK 60469 a |
|
|
1 | | connected between the
subscriber's premises and the public |
2 | | switched network through a P.B.X., where the advanced
|
3 | | service provisioned trunk line is capable of transporting |
4 | | at least 2 but fewer than 23
simultaneous VGC's per trunk |
5 | | line, the telecommunications carrier collecting the |
6 | | surcharge
may elect to impose surcharges in accordance with |
7 | | the table provided in this Section, without limiting
any |
8 | | telecommunications carrier's obligations to otherwise keep |
9 | | and maintain records. Any
telecommunications carrier |
10 | | electing to impose fewer than 12 surcharges per an advanced
|
11 | | service provisioned trunk line shall keep and maintain |
12 | | records adequately to demonstrate the
VGC capability of |
13 | | each advanced service provisioned trunk line with fewer |
14 | | than 12
surcharges imposed, provided that 12 surcharges |
15 | | shall be imposed on an advanced service
provisioned trunk |
16 | | line regardless of the VGC capability where a |
17 | | telecommunications carrier
cannot demonstrate the VGC |
18 | | capability of the advanced service provisioned trunk line.
|
|
19 | | Facility | VGC's | 911 Surcharges | |
20 | | Advanced service provisioned trunk line | 18-23 | 12 | |
21 | | Advanced service provisioned trunk line | 12-17 | 10 | |
22 | | Advanced service provisioned trunk line | 2-11 | 8 |
|
23 | | Subsections (i), (ii), (iii), and (iv) are not intended to |
24 | | make any change in the meaning of this Section, but are |
|
| | 09800SB2674ham002 | - 5 - | LRB098 17636 JLK 60469 a |
|
|
1 | | intended to remove possible ambiguity, thereby confirming the |
2 | | intent of paragraph (a) as it existed prior to and following |
3 | | the effective date of this amendatory Act of the 97th General |
4 | | Assembly. |
5 | | For mobile telecommunications services, if a surcharge is |
6 | | imposed it shall be
imposed based upon the municipality or |
7 | | county that encompasses the customer's
place of primary use as |
8 | | defined in the Mobile Telecommunications Sourcing
Conformity |
9 | | Act. A municipality may enter into an intergovernmental
|
10 | | agreement with any county in which it is partially located, |
11 | | when the county
has adopted an ordinance to impose a surcharge |
12 | | as provided in subsection
(c), to include that portion of the |
13 | | municipality lying outside the county
in that county's |
14 | | surcharge referendum. If the county's surcharge
referendum is |
15 | | approved, the portion of the municipality identified in the
|
16 | | intergovernmental agreement shall automatically be |
17 | | disconnected from the
county in which it lies and connected to |
18 | | the county which approved the
referendum for purposes of a |
19 | | surcharge on telecommunications carriers.
|
20 | | (b) For purposes of computing the surcharge imposed by |
21 | | subsection (a),
the network connections to which the surcharge |
22 | | shall apply shall be those
in-service network connections, |
23 | | other than those network connections
assigned to the |
24 | | municipality or county, where the service address for each
such |
25 | | network connection or connections is located within the |
26 | | corporate
limits of the municipality or county levying the |
|
| | 09800SB2674ham002 | - 6 - | LRB098 17636 JLK 60469 a |
|
|
1 | | surcharge. Except for mobile
telecommunication services, the |
2 | | "service address" shall mean the location of
the primary use of |
3 | | the network connection or connections. For mobile
|
4 | | telecommunication services, "service address" means the |
5 | | customer's place of
primary use as defined in the Mobile |
6 | | Telecommunications Sourcing Conformity
Act.
|
7 | | (c) Upon the passage of an ordinance to impose a surcharge |
8 | | under this
Section the clerk of the municipality or county |
9 | | shall certify the question
of whether the surcharge may be |
10 | | imposed to the proper election authority
who shall submit the |
11 | | public question to the electors of the municipality or
county |
12 | | in accordance with the general election law; provided that such
|
13 | | question shall not be submitted at a consolidated primary |
14 | | election. The
public question shall be in substantially the |
15 | | following form:
|
16 | | -------------------------------------------------------------
|
17 | | Shall the county (or city, village
|
18 | | or incorporated town) of ..... impose YES
|
19 | | a surcharge of up to ...¢ per month per
|
20 | | network connection, which surcharge will
|
21 | | be added to the monthly bill you receive ------------------
|
22 | | for telephone or telecommunications
|
23 | | charges, for the purpose of installing
|
24 | | (or improving) a 9-1-1 Emergency NO
|
25 | | Telephone System?
|
26 | | -------------------------------------------------------------
|
|
| | 09800SB2674ham002 | - 7 - | LRB098 17636 JLK 60469 a |
|
|
1 | | If a majority of the votes cast upon the public question |
2 | | are in favor
thereof, the surcharge shall be imposed.
|
3 | | However, if a Joint Emergency Telephone System Board is to |
4 | | be created
pursuant to an intergovernmental agreement under |
5 | | Section 15.4, the
ordinance to impose the surcharge shall be |
6 | | subject to the approval of a
majority of the total number of |
7 | | votes cast upon the public question by the
electors of all of |
8 | | the municipalities or counties, or combination thereof,
that |
9 | | are parties to the intergovernmental agreement.
|
10 | | The referendum requirement of this subsection (c) shall not |
11 | | apply
to any municipality with a population over 500,000 or to |
12 | | any
county in which a proposition as to whether a sophisticated |
13 | | 9-1-1 Emergency
Telephone System should be installed in the |
14 | | county, at a cost not to
exceed a specified monthly amount per |
15 | | network connection, has previously
been approved by a majority |
16 | | of the electors of the county voting on the
proposition at an |
17 | | election conducted before the effective date of this
amendatory |
18 | | Act of 1987.
|
19 | | (d) A county may not impose a surcharge, unless requested |
20 | | by a
municipality, in any incorporated area which has |
21 | | previously approved a
surcharge as provided in subsection (c) |
22 | | or in any incorporated area where
the corporate authorities of |
23 | | the municipality have previously entered into
a binding |
24 | | contract or letter of intent with a telecommunications carrier |
25 | | to
provide sophisticated 9-1-1 service through municipal |
26 | | funds.
|
|
| | 09800SB2674ham002 | - 8 - | LRB098 17636 JLK 60469 a |
|
|
1 | | (e) A municipality or county may at any time by ordinance |
2 | | change the
rate of the surcharge imposed under this Section if |
3 | | the new rate does not
exceed the rate specified in the |
4 | | referendum held pursuant to subsection (c).
|
5 | | (f) The surcharge authorized by this Section shall be |
6 | | collected from
the subscriber by the telecommunications |
7 | | carrier providing the subscriber
the network connection as a |
8 | | separately stated item on the subscriber's bill.
|
9 | | (g) The amount of surcharge collected by the |
10 | | telecommunications carrier
shall be paid to the particular |
11 | | municipality or county or Joint Emergency
Telephone System |
12 | | Board not later than 30 days after the surcharge is
collected, |
13 | | net of any network or other 9-1-1 or sophisticated 9-1-1 system
|
14 | | charges then due the particular telecommunications carrier, as |
15 | | shown on an
itemized bill. The telecommunications carrier |
16 | | collecting the surcharge
shall also be entitled to deduct 3% of |
17 | | the gross amount of surcharge
collected to reimburse the |
18 | | telecommunications carrier for the expense of
accounting and |
19 | | collecting the surcharge.
|
20 | | (h) Except as expressly provided in subsection (a) of this |
21 | | Section, on or after the effective date of this amendatory Act |
22 | | of the 98th General Assembly and until July 1, 2015, a |
23 | | municipality with a population of 500,000 or more shall not |
24 | | impose a monthly surcharge per network connection in excess of |
25 | | the highest monthly surcharge imposed as of January 1, 2014 by |
26 | | any county or municipality under subsection (c) of this |
|
| | 09800SB2674ham002 | - 9 - | LRB098 17636 JLK 60469 a |
|
|
1 | | Section. On or after July 1, 2015, a
municipality with a |
2 | | population over 500,000 may not impose a
monthly surcharge in |
3 | | excess of $2.50
per network connection.
|
4 | | (i) Any municipality or county or joint emergency telephone |
5 | | system
board that has imposed a surcharge pursuant to this |
6 | | Section prior to the
effective date of this amendatory Act of |
7 | | 1990 shall hereafter impose the
surcharge in accordance with |
8 | | subsection (b) of this Section.
|
9 | | (j) The corporate authorities of any municipality or county |
10 | | may issue,
in accordance with Illinois law, bonds, notes or |
11 | | other obligations secured
in whole or in part by the proceeds |
12 | | of the surcharge described in this
Section. Notwithstanding any |
13 | | change in law subsequent to the issuance of
any bonds, notes or |
14 | | other obligations secured by the surcharge, every
municipality |
15 | | or county issuing such bonds, notes or other obligations shall
|
16 | | be authorized to impose the surcharge as though the laws |
17 | | relating to the
imposition of the surcharge in effect at the |
18 | | time of issuance of the
bonds, notes or other obligations were |
19 | | in full force and effect until the
bonds, notes or other |
20 | | obligations are paid in full.
The State of Illinois pledges and |
21 | | agrees that it will not limit or alter
the rights and powers |
22 | | vested in municipalities and counties by this Section
to impose |
23 | | the surcharge so as to impair the terms of or affect the
|
24 | | security for bonds, notes or other obligations secured in whole |
25 | | or in part
with the proceeds of the surcharge described in this |
26 | | Section.
|
|
| | 09800SB2674ham002 | - 10 - | LRB098 17636 JLK 60469 a |
|
|
1 | | (k) Any surcharge collected by or imposed on a |
2 | | telecommunications
carrier pursuant to this Section shall be |
3 | | held to be a special fund in
trust for the municipality, county |
4 | | or Joint Emergency Telephone Board
imposing the surcharge. |
5 | | Except for the 3% deduction provided in subsection
(g) above, |
6 | | the special fund shall not be subject to the claims of
|
7 | | creditors of the telecommunication carrier.
|
8 | | (Source: P.A. 97-463, eff. 8-19-11.)
|
9 | | Section 15. The Wireless Emergency Telephone Safety Act is |
10 | | amended by changing Sections 17, 35, 45, 70, and 85 and by |
11 | | adding Section 27 as follows:
|
12 | | (50 ILCS 751/17)
|
13 | | (Section scheduled to be repealed on July 1, 2014)
|
14 | | Sec. 17. Wireless carrier surcharge.
|
15 | | (a) Except as provided in Sections 45 and 80, each wireless
|
16 | | carrier shall impose a monthly wireless carrier surcharge per |
17 | | CMRS connection
that either has a telephone number within an |
18 | | area code assigned to Illinois by
the North American Numbering |
19 | | Plan Administrator or has a billing address in
this State. No
|
20 | | wireless carrier
shall impose the surcharge authorized by this
|
21 | | Section upon any subscriber who is subject to the surcharge |
22 | | imposed by a unit
of local
government
pursuant to Section 45.
|
23 | | Prior to January 1, 2008 (the effective date of Public Act |
24 | | 95-698), the surcharge amount shall be the amount set by the |
|
| | 09800SB2674ham002 | - 11 - | LRB098 17636 JLK 60469 a |
|
|
1 | | Wireless Enhanced 9-1-1 Board. Beginning on January 1, 2008 |
2 | | (the effective date of Public Act 95-698), the monthly |
3 | | surcharge imposed under this Section shall be $0.73 per CMRS |
4 | | connection. The wireless carrier that provides wireless |
5 | | service to the
subscriber shall collect the surcharge
from the |
6 | | subscriber.
For mobile telecommunications services provided on |
7 | | and after August 1, 2002,
any surcharge imposed under this Act |
8 | | shall be imposed based upon the
municipality or county that |
9 | | encompasses
the customer's place of primary use as defined in |
10 | | the Mobile Telecommunications
Sourcing Conformity Act.
The |
11 | | surcharge shall be stated as a separate item on the
|
12 | | subscriber's monthly bill. The wireless carrier shall begin |
13 | | collecting the
surcharge on bills issued within 90 days after |
14 | | the Wireless Enhanced 9-1-1
Board sets the monthly wireless |
15 | | surcharge. State and local taxes shall not
apply to the |
16 | | wireless carrier surcharge.
|
17 | | (b) Except as provided in Sections 45 and 80, a wireless |
18 | | carrier shall, within 45
days of collection, remit, either by |
19 | | check or by electronic funds transfer, to
the State Treasurer |
20 | | the amount of the wireless carrier surcharge collected
from |
21 | | each subscriber.
Of the amounts remitted under this subsection |
22 | | prior to January 1, 2008 (the effective date of Public Act |
23 | | 95-698), and for surcharges imposed before January 1, 2008 (the |
24 | | effective date of Public Act 95-698)
but remitted after January |
25 | | 1, 2008, the State
Treasurer shall deposit one-third into the |
26 | | Wireless Carrier Reimbursement Fund
and two-thirds into the |
|
| | 09800SB2674ham002 | - 12 - | LRB098 17636 JLK 60469 a |
|
|
1 | | Wireless Service Emergency Fund. For surcharges collected and |
2 | | remitted on or after January 1, 2008 (the effective date of |
3 | | Public Act 95-698), $0.1475 per surcharge collected shall be |
4 | | deposited into the Wireless Carrier Reimbursement Fund, and |
5 | | $0.5825 per surcharge collected shall be deposited into the |
6 | | Wireless Service Emergency Fund. For surcharges collected and |
7 | | remitted on or after July 1, 2014, $0.05 per surcharge |
8 | | collected shall be deposited in the Wireless Carrier |
9 | | Reimbursement Fund, $0.66 per surcharge shall be deposited in |
10 | | to the Wireless Service Emergency Fund, and $0.02 per surcharge |
11 | | collected shall be deposited into in the Wireless Service |
12 | | Emergency Fund and distributed in equal amounts to County |
13 | | Emergency System Telephone Boards in counties with a population |
14 | | under 100,000 according to the most recent census data. Of the |
15 | | amounts deposited into the Wireless Carrier Reimbursement Fund |
16 | | under this subsection, $0.01 per surcharge collected may be |
17 | | distributed to the carriers to cover their administrative |
18 | | costs. Of the amounts deposited into the Wireless Service |
19 | | Emergency Fund under this subsection, $0.01 per surcharge |
20 | | collected may be disbursed to the Illinois Commerce Commission |
21 | | to cover its administrative costs.
|
22 | | (c)
The first such remittance by wireless carriers shall |
23 | | include the number
of wireless subscribers by zip code, and the |
24 | | 9-digit zip code if currently being used or
later implemented |
25 | | by the carrier, that shall be the means by which the
Illinois |
26 | | Commerce Commission shall determine distributions from
the |
|
| | 09800SB2674ham002 | - 13 - | LRB098 17636 JLK 60469 a |
|
|
1 | | Wireless Service Emergency Fund.
This information shall be |
2 | | updated no less often than every year. Wireless
carriers are |
3 | | not required to remit surcharge moneys that are billed to
|
4 | | subscribers but not yet collected. Any carrier that fails to |
5 | | provide the zip code information required under this subsection |
6 | | (c) shall be subject to the penalty set forth in subsection (f) |
7 | | of this Section.
|
8 | | (d) Any funds collected under the Prepaid Wireless 9-1-1 |
9 | | Surcharge Act shall be distributed using a prorated method |
10 | | based upon zip code information collected from post-paid |
11 | | wireless carriers under subsection (c) of this Section. |
12 | | (e) If before midnight on the last day of the third |
13 | | calendar month after the closing date of the remit period a |
14 | | wireless carrier does not remit the surcharge or any portion |
15 | | thereof required under this Section, then the surcharge or |
16 | | portion thereof shall be deemed delinquent until paid in full, |
17 | | and the Illinois Commerce Commission may impose a penalty |
18 | | against the carrier in an amount equal to the greater of: |
19 | | (1) $25 for each month or portion of a month from the |
20 | | time an amount becomes delinquent until the amount is paid |
21 | | in full; or |
22 | | (2) an amount equal to the product of 1% and the sum of |
23 | | all delinquent amounts for each month or portion of a month |
24 | | that the delinquent amounts remain unpaid. |
25 | | A penalty imposed in accordance with this subsection (e) |
26 | | for a portion of a month during which the carrier provides the |
|
| | 09800SB2674ham002 | - 14 - | LRB098 17636 JLK 60469 a |
|
|
1 | | number of subscribers by zip code as required under subsection |
2 | | (c) of this Section shall be prorated for each day of that |
3 | | month during which the carrier had not provided the number of |
4 | | subscribers by zip code as required under subsection (c) of |
5 | | this Section. Any penalty imposed under this subsection (e) is |
6 | | in addition to the amount of the delinquency and is in addition |
7 | | to any other penalty imposed under this Section. |
8 | | (f) If, before midnight on the last day of the third |
9 | | calendar month after the closing date of the remit period, a |
10 | | wireless carrier does not provide the number of subscribers by |
11 | | zip code as required under subsection (c) of this Section, then |
12 | | the report is deemed delinquent and the Illinois Commerce |
13 | | Commission may impose a penalty against the carrier in an |
14 | | amount equal to the greater of: |
15 | | (1) $25 for each month or portion of a month that the |
16 | | report is delinquent; or |
17 | | (2) an amount equal to the product of 1/2¢ and the |
18 | | number of subscribers served by the wireless carrier. On |
19 | | and after July 1, 2014, an amount equal to the product of |
20 | | $0.01 and the number of subscribers served by the wireless |
21 | | carrier. |
22 | | A penalty imposed in accordance with this subsection (f) |
23 | | for a portion of a month during which the carrier pays the |
24 | | delinquent amount in full shall be prorated for each day of |
25 | | that month that the delinquent amount was paid in full. A |
26 | | penalty imposed and collected in accordance with subsection (e) |
|
| | 09800SB2674ham002 | - 15 - | LRB098 17636 JLK 60469 a |
|
|
1 | | or this subsection (f) shall be deposited into the Wireless |
2 | | Service Emergency Fund for distribution according to Section 25 |
3 | | of this Act. Any penalty imposed under this subsection (f) is |
4 | | in addition to any other penalty imposed under this Section. |
5 | | (g) The Illinois Commerce Commission may enforce the |
6 | | collection of any delinquent amount and any penalty due and |
7 | | unpaid under this Section by legal action or in any other |
8 | | manner by which the collection of debts due the State of |
9 | | Illinois may be enforced under the laws of this State. The |
10 | | Executive Director of the Illinois Commerce Commission, or his |
11 | | or her designee, may excuse the payment of any penalty imposed |
12 | | under this Section if the Executive Director, or his or her |
13 | | designee, determines that the enforcement of this penalty is |
14 | | unjust. |
15 | | (h)
Notwithstanding any provision of law to the contrary,
|
16 | | nothing shall impair the right of wireless carriers to recover
|
17 | | compliance costs for all emergency communications services |
18 | | that are not reimbursed out of the Wireless Carrier |
19 | | Reimbursement Fund
directly from their wireless subscribers |
20 | | via line-item charges on the wireless subscriber's
bill. Those |
21 | | compliance costs include all costs
incurred by wireless |
22 | | carriers in complying with local, State,
and federal regulatory |
23 | | or legislative mandates that require the
transmission and |
24 | | receipt of emergency communications to and
from the general |
25 | | public, including, but not limited to, E-911.
|
26 | | (i)
The Auditor General shall conduct, on an annual basis, |
|
| | 09800SB2674ham002 | - 16 - | LRB098 17636 JLK 60469 a |
|
|
1 | | an audit of the Wireless Service Emergency Fund and the |
2 | | Wireless Carrier Reimbursement Fund for compliance with the |
3 | | requirements of this Act. The audit shall include, but not be |
4 | | limited to, the following determinations:
|
5 | | (1) Whether the Commission is maintaining detailed |
6 | | records of all receipts and disbursements from the Wireless |
7 | | Carrier Emergency Fund and the Wireless Carrier |
8 | | Reimbursement Fund.
|
9 | | (2) Whether the Commission's administrative costs |
10 | | charged to the funds are adequately documented and are |
11 | | reasonable.
|
12 | | (3) Whether the Commission's procedures for making |
13 | | grants and providing reimbursements in accordance with the |
14 | | Act are adequate.
|
15 | | (4) The status of the implementation of wireless 9-1-1 |
16 | | and E9-1-1 services in Illinois.
|
17 | | The Commission, the Department of State Police, and any |
18 | | other entity or person that may have information relevant to |
19 | | the audit shall cooperate fully and promptly with the Office of |
20 | | the Auditor General in conducting the audit. The Auditor |
21 | | General shall commence the audit as soon as possible and |
22 | | distribute the report upon completion in accordance with |
23 | | Section 3-14 of the Illinois State Auditing Act.
|
24 | | (Source: P.A. 97-463, eff. 1-1-12 .)
|
25 | | (50 ILCS 751/27 new) |
|
| | 09800SB2674ham002 | - 17 - | LRB098 17636 JLK 60469 a |
|
|
1 | | Sec. 27. Financial reports. |
2 | | (a) The Illinois Commerce Commission shall create uniform |
3 | | accounting procedures, with such modification as may be |
4 | | required to give effect to statutory provisions applicable only |
5 | | to municipalities with a population in excess of 500,000, that |
6 | | any emergency telephone system board, qualified governmental |
7 | | entity, or unit of local government described in Section 15 of |
8 | | this Act and Section 15.4 of the Emergency Telephone System Act |
9 | | or any entity imposing a wireless surcharge pursuant to Section |
10 | | 45 of this Act must follow. |
11 | | (b) By October 1, 2014, each emergency telephone system |
12 | | board, qualified governmental entity, or unit of local |
13 | | government described in Section 15 of this Act and Section 15.4 |
14 | | of the Emergency Telephone System Act or any entity imposing a |
15 | | wireless surcharge pursuant to Section 45 of this Act shall |
16 | | report to the Illinois Commerce Commission audited financial |
17 | | statements showing total revenue and expenditures for each of |
18 | | the last two of its fiscal years in a form and manner as |
19 | | prescribed by the Illinois Commerce Commission's Manager of |
20 | | Accounting. Such financial information shall include: |
21 | | (1) a detailed summary of revenue from all sources |
22 | | including, but not limited to, local, State, federal, and |
23 | | private revenues, and any other funds received; |
24 | | (2) operating expenses, capital expenditures, and cash |
25 | | balances; and |
26 | | (3) such other financial information that is relevant |
|
| | 09800SB2674ham002 | - 18 - | LRB098 17636 JLK 60469 a |
|
|
1 | | to the provision of 9-1-1 services as determined by the |
2 | | Illinois Commerce Commission's Manager of Accounting. |
3 | | The emergency telephone system board, qualified |
4 | | governmental entity, or unit of local government is responsible |
5 | | for any costs associated with auditing such financial |
6 | | statements. The Illinois Commerce Commission shall post the |
7 | | audited financial statements on the Commission's website. |
8 | | (c) By January 31, 2016 and each year thereafter, each |
9 | | emergency telephone system board, qualified governmental |
10 | | entity, or unit of local government described in Section 15 of |
11 | | this Act and Section 15.4 of the Emergency Telephone System Act |
12 | | or any entity imposing a wireless surcharge pursuant to Section |
13 | | 45 of this Act shall report to the Illinois Commerce Commission |
14 | | audited annual financial statements showing total revenue and |
15 | | expenditures in a form and manner as prescribed by the Illinois |
16 | | Commerce Commission's Manager of Accounting. |
17 | | The emergency telephone system board, qualified |
18 | | governmental entity, or unit of local government is responsible |
19 | | for any costs associated with auditing such financial |
20 | | statements. |
21 | | The Illinois Commerce Commission shall post each entity's |
22 | | individual audited annual financial statements on the |
23 | | Commission's website. |
24 | | (d) If an emergency telephone system board or qualified |
25 | | governmental entity that receives funds from the Wireless |
26 | | Service Emergency Fund fails to file the 9-1-1 system financial |
|
| | 09800SB2674ham002 | - 19 - | LRB098 17636 JLK 60469 a |
|
|
1 | | reports as required under this Section, the Illinois Commerce |
2 | | Commission shall suspend and withhold monthly grants otherwise |
3 | | due to the emergency telephone system board or qualified |
4 | | governmental entity under Section 25 of this Act until the |
5 | | report is filed. |
6 | | Any monthly grants that have been withheld for 12 months or |
7 | | more shall be forfeited by the emergency telephone system board |
8 | | or qualified governmental entity and shall be distributed |
9 | | proportionally by the Illinois Commerce Commission to |
10 | | compliant emergency telephone system boards and qualified |
11 | | governmental entities that receive funds from the Wireless |
12 | | Service Emergency Fund. |
13 | | (e) The Illinois Commerce Commission may adopt emergency |
14 | | rules necessary to carry out the provisions of this Section.
|
15 | | (50 ILCS 751/35)
|
16 | | (Section scheduled to be repealed on July 1, 2014)
|
17 | | Sec. 35. Wireless Carrier Reimbursement Fund; |
18 | | reimbursement. |
19 | | (a) To recover costs from the Wireless Carrier |
20 | | Reimbursement Fund, the wireless
carrier shall submit sworn |
21 | | invoices to the Illinois Commerce Commission. In no event may |
22 | | any invoice for payment be approved for (i) costs
that are not |
23 | | related to compliance with the requirements established by the
|
24 | | wireless enhanced 9-1-1 mandates of the Federal Communications |
25 | | Commission, or (ii)
costs with respect to any wireless enhanced |
|
| | 09800SB2674ham002 | - 20 - | LRB098 17636 JLK 60469 a |
|
|
1 | | 9-1-1 service that is not operable
at the time the invoice is |
2 | | submitted , or (iii) costs in excess of the sum of (A) the |
3 | | carrier's balance, as determined under subsection (e) of this |
4 | | Section, plus (B) 100% of the surcharge
remitted to the
|
5 | | Wireless Carrier Reimbursement Fund by the wireless carrier |
6 | | under Section
17(b) since the last annual review of the balance |
7 | | in the Wireless Carrier Reimbursement Fund under subsection (e) |
8 | | of this Section, less reimbursements paid to the carrier out of |
9 | | the Wireless Carrier Reimbursement Fund since the last annual |
10 | | review of the balance under subsection (e) of this Section, |
11 | | unless the wireless carrier received prior approval for the |
12 | | expenditures
from the Illinois Commerce Commission .
|
13 | | (b) If in any month the total amount of invoices submitted |
14 | | to the Illinois Commerce Commission and approved for payment |
15 | | exceeds the amount
available in the Wireless Carrier |
16 | | Reimbursement Fund, wireless carriers that
have invoices |
17 | | approved for payment shall receive a pro-rata share of the |
18 | | amount
available in the Wireless Carrier Reimbursement Fund |
19 | | based on the relative
amount of their approved invoices |
20 | | available that month, and the balance of
the payments shall be |
21 | | carried into the following months until all of the approved
|
22 | | payments
are made.
|
23 | | (c) A wireless carrier may not receive payment from the |
24 | | Wireless Carrier
Reimbursement Fund for its costs of providing |
25 | | wireless enhanced 9-1-1 services
in an area when a unit of |
26 | | local government or emergency telephone system board
provides |
|
| | 09800SB2674ham002 | - 21 - | LRB098 17636 JLK 60469 a |
|
|
1 | | wireless 9-1-1 services in that area and was imposing and |
2 | | collecting a
wireless carrier surcharge prior to July 1, 1998.
|
3 | | (d) The Illinois Commerce Commission shall maintain |
4 | | detailed records
of all receipts and disbursements and shall |
5 | | provide an annual accounting of all
receipts and disbursements |
6 | | to the Auditor General. |
7 | | (e) The Illinois Commerce Commission must annually review |
8 | | the balance in the Wireless Carrier Reimbursement Fund as of |
9 | | June 30 of each year and shall direct the Comptroller to |
10 | | transfer into the Wireless Services Emergency Fund for |
11 | | distribution in accordance with Section 25 of this Act any |
12 | | amount in excess of the amount of deposits into the Fund for |
13 | | the 24 months prior to June 30 less: |
14 | | (1) the amount of paid and payables received by June 30 |
15 | | for the 24 months prior to June 30 as determined eligible |
16 | | under subsection (a) of this Section; |
17 | | (2) the administrative costs associated with the Fund |
18 | | for the 24 months prior to June 30; and |
19 | | (3) the prorated portion of any other adjustments made |
20 | | to the Fund in the 24 months prior to June 30. |
21 | | After making the calculation required under this |
22 | | subsection (e), each carrier's available balance for purposes |
23 | | of reimbursements must be adjusted using the same calculation.
|
24 | | (f) The Illinois Commerce Commission shall adopt rules to |
25 | | govern the
reimbursement process.
|
26 | | (g) On January 1, 2008 (the effective date of Public Act |
|
| | 09800SB2674ham002 | - 22 - | LRB098 17636 JLK 60469 a |
|
|
1 | | 95-698), or as soon thereafter as practical, the State |
2 | | Comptroller shall order transferred and the State Treasurer |
3 | | shall transfer the sum of $8,000,000 from the Wireless Carrier |
4 | | Reimbursement Fund to the Wireless Service Emergency Fund. That |
5 | | amount shall be used by the Illinois Commerce Commission to |
6 | | make grants in the manner described in Section 25 of this Act. |
7 | | (Source: P.A. 95-63, eff. 8-13-07; 95-698, eff. 1-1-08; 95-876, |
8 | | eff. 8-21-08 .)
|
9 | | (50 ILCS 751/45)
|
10 | | (Section scheduled to be repealed on July 1, 2014)
|
11 | | Sec. 45. Continuation of current practices. |
12 | | (a) Notwithstanding any other
provision of this Act, a unit |
13 | | of local government or emergency telephone
system board |
14 | | providing wireless 9-1-1 service and imposing and collecting a
|
15 | | wireless carrier surcharge prior to July 1, 1998 may continue |
16 | | its practices of
imposing and collecting its wireless carrier |
17 | | surcharge, but , except as provided in subsection (b) of this |
18 | | Section, in no event shall
that monthly surcharge exceed $2.50
|
19 | | per commercial mobile radio service (CMRS)
connection or |
20 | | in-service telephone number billed on a monthly basis.
For |
21 | | mobile telecommunications services provided on and after |
22 | | August 1, 2002,
any surcharge imposed shall be imposed based |
23 | | upon the municipality or county
that encompasses the customer's |
24 | | place of primary use as defined in the Mobile
|
25 | | Telecommunications Sourcing Conformity Act.
|
|
| | 09800SB2674ham002 | - 23 - | LRB098 17636 JLK 60469 a |
|
|
1 | | (b) On or after the effective date of this amendatory Act |
2 | | of the 98th General Assembly and until July 1, 2015, the |
3 | | corporate authorities of a municipality with a population in |
4 | | excess of 500,000 on the effective date of this amendatory Act |
5 | | may by ordinance impose and collect a monthly surcharge per |
6 | | commercial mobile radio service (CMRS) connection or |
7 | | in-service telephone number billed on a monthly basis that does |
8 | | not exceed the highest monthly surcharge imposed as of January |
9 | | 1, 2014 by any county or municipality under subsection (c) of |
10 | | Section 15.3 of the Emergency Telephone System Act. On or after |
11 | | July 1, 2015, the municipality may continue imposing and |
12 | | collecting its wireless carrier surcharge as provided in and |
13 | | subject to the limitations of subsection (a) of this Section. |
14 | | (c) In addition to any other lawful purpose, a municipality |
15 | | with a population over 500,000 may use the moneys collected |
16 | | under this Section for any anti-terrorism or emergency |
17 | | preparedness measures, including, but not limited to, |
18 | | preparedness planning, providing local matching funds for |
19 | | federal or State grants, personnel training, and specialized |
20 | | equipment, including surveillance cameras as needed to deal |
21 | | with natural and terrorist-inspired emergency situations or |
22 | | events.
|
23 | | (Source: P.A. 95-698, eff. 1-1-08 .)
|
24 | | (50 ILCS 751/70)
|
25 | | (Section scheduled to be repealed on July 1, 2014)
|
|
| | 09800SB2674ham002 | - 24 - | LRB098 17636 JLK 60469 a |
|
|
1 | | Sec. 70. Repealer. This Act is repealed on July 1, 2015 |
2 | | 2014 .
|
3 | | (Source: P.A. 97-1163, eff. 2-4-13; 98-45, eff. 6-28-13.)
|
4 | | (50 ILCS 751/85) |
5 | | (Section scheduled to be repealed on July 1, 2014) |
6 | | Sec. 85. 9-1-1 Services Advisory Board. |
7 | | (a) There is hereby created the 9-1-1 Services Advisory |
8 | | Board. The Board shall work with the Commission to determine |
9 | | the 9-1-1 costs necessary for every 9-1-1 system to adequately |
10 | | function and shall submit, by May 1, 2014, recommendations on |
11 | | whether there is a need to consolidate 9-1-1 functions to the |
12 | | General Assembly. The Board shall consist of 18 11 members with |
13 | | one member each appointed by the Speaker of the House of |
14 | | Representatives, the Minority Leader of the House of |
15 | | Representatives, the President of the Senate, and the Minority |
16 | | Leader of the Senate, and with the remainder appointed by the |
17 | | Governor as follows: |
18 | | (1) the Executive Director of the Illinois Commerce |
19 | | Commission, or his or her designee; |
20 | | (2) one member representing the Illinois chapter of the |
21 | | National Emergency Number Association; |
22 | | (3) one member representing the Illinois chapter of the |
23 | | Association of Public-Safety Communications Officials; |
24 | | (4) one member representing a county 9-1-1 system from |
25 | | a county with a population of 50,000 or less; |
|
| | 09800SB2674ham002 | - 25 - | LRB098 17636 JLK 60469 a |
|
|
1 | | (5) one member representing a county 9-1-1 system from |
2 | | a county with a population between 50,000 and 250,000; |
3 | | (6) one member representing a county 9-1-1 system from |
4 | | a county with a population of 250,000 or more; |
5 | | (7) one member representing an incumbent local |
6 | | exchange 9-1-1 system provider; |
7 | | (8) one member representing a non-incumbent local |
8 | | exchange 9-1-1 system provider; |
9 | | (9) one member representing a large wireless carrier; |
10 | | (10) one member representing a small wireless carrier; |
11 | | and |
12 | | (11) one member representing the Illinois |
13 | | Telecommunications Association ; . |
14 | | (12) the Director of State Police, or his or her |
15 | | designee; |
16 | | (13) one member representing the Illinois Association |
17 | | of Chiefs of Police; and |
18 | | (14) one member representing the Illinois Sheriffs' |
19 | | Association. |
20 | | (b) The Board shall work with the Illinois Commerce |
21 | | Commission to submit, by April 1, 2015, to the General Assembly |
22 | | a plan for a statewide shared 9-1-1 network ("Statewide Next |
23 | | Generation 9-1-1") for all areas of the State outside of |
24 | | municipalities having a population of more than 500,000 to be |
25 | | governed by the Statewide 9-1-1 Administrator within the |
26 | | Department of State Police. The plan shall include, but not be |
|
| | 09800SB2674ham002 | - 26 - | LRB098 17636 JLK 60469 a |
|
|
1 | | limited to, recommendations as to the following: |
2 | | (1) the structure of the statewide network; |
3 | | (2) a plan and timeline for the transition to a |
4 | | statewide network; |
5 | | (3) consolidation of 9-1-1 systems and services; |
6 | | (4) a plan for the implementation of the Statewide Next |
7 | | Generation 9-1-1; |
8 | | (5) a list of costs for which the moneys from the |
9 | | Wireless Service Emergency Fund should not be used; |
10 | | (6) the costs necessary for the 9-1-1 systems to |
11 | | adequately function; |
12 | | (7) the adequate amount of the wireless surcharge in |
13 | | order to support sufficient 9-1-1 services throughout the |
14 | | State; |
15 | | (8) a plan and timeline for the payment of past due |
16 | | Wireless Carrier Reimbursement Fund invoices to wireless |
17 | | carriers; and |
18 | | (9) the proper division of responsibilities between |
19 | | the Statewide 9-1-1 Administrator and the Illinois |
20 | | Commerce Commission for the oversight of funding |
21 | | distribution, technological standards, and system plan |
22 | | authorizations, modifications and consolidations going |
23 | | forward. |
24 | | (c) The Board is abolished on July 1, 2015 2014 .
|
25 | | (Source: P.A. 98-45, eff. 6-28-13; 98-602, eff. 12-6-13.) |
|
| | 09800SB2674ham002 | - 27 - | LRB098 17636 JLK 60469 a |
|
|
1 | | Section 20. The Prepaid Wireless 9-1-1 Surcharge Act is |
2 | | amended by changing Section 15 as follows: |
3 | | (50 ILCS 753/15)
|
4 | | Sec. 15. Prepaid wireless 9-1-1 surcharge. |
5 | | (a) There is hereby imposed on consumers a prepaid wireless |
6 | | 9-1-1 surcharge of 1.5% per retail transaction.
The surcharge |
7 | | authorized by this subsection (a) does not apply in a home rule |
8 | | municipality having a population in excess of 500,000. The |
9 | | amount of the surcharge may be reduced or increased pursuant to |
10 | | subsection (e). |
11 | | (a-5) On or after the effective date of this amendatory Act |
12 | | of the 98th General Assembly and until July 1, 2015, a home |
13 | | rule municipality having a population in excess of 500,000 on |
14 | | the effective date of this amendatory Act may impose a prepaid |
15 | | wireless 9-1-1 surcharge not to exceed 9% per retail |
16 | | transaction sourced to that jurisdiction and collected and |
17 | | remitted in accordance with the provisions of subsection (b-5) |
18 | | of this Section. On or after July 1, 2015, a A home rule |
19 | | municipality having a population in excess of 500,000 on the |
20 | | effective date of this Act may only impose a prepaid wireless |
21 | | 9-1-1 surcharge not to exceed 7% per retail transaction sourced |
22 | | to that jurisdiction and collected and remitted in accordance |
23 | | with the provisions of subsection (b-5). |
24 | | (b) The prepaid wireless 9-1-1 surcharge shall be collected |
25 | | by the seller from the consumer with respect to each retail |
|
| | 09800SB2674ham002 | - 28 - | LRB098 17636 JLK 60469 a |
|
|
1 | | transaction occurring in this State and shall be remitted to |
2 | | the Department by the seller as provided in this Act. The |
3 | | amount of the prepaid wireless 9-1-1 surcharge shall be |
4 | | separately stated as a distinct item apart from the charge for |
5 | | the prepaid wireless telecommunications service on an invoice, |
6 | | receipt, or other similar document that is provided to the |
7 | | consumer by the seller or shall be otherwise disclosed to the |
8 | | consumer.
If the seller does not separately state the surcharge |
9 | | as a distinct item to the consumer as provided in this Section, |
10 | | then the seller shall maintain books and records as required by |
11 | | this Act which clearly identify the amount of the 9-1-1 |
12 | | surcharge for retail transactions. |
13 | | For purposes of this subsection (b), a retail transaction |
14 | | occurs in this State if (i) the retail transaction is made in |
15 | | person by a consumer at the seller's business location and the |
16 | | business is located within the State; (ii) the seller is a |
17 | | provider and sells prepaid wireless telecommunications service |
18 | | to a consumer located in Illinois; (iii) the retail transaction |
19 | | is treated as occurring in this State for purposes of the |
20 | | Retailers' Occupation Tax Act; or (iv) a seller that is |
21 | | included within the definition of a "retailer maintaining a |
22 | | place of business in this State" under Section 2 of the Use Tax |
23 | | Act makes a sale of prepaid wireless telecommunications service |
24 | | to a consumer located in Illinois. In the case of a retail |
25 | | transaction which does not occur in person at a seller's |
26 | | business location, if a consumer uses a credit card to purchase |
|
| | 09800SB2674ham002 | - 29 - | LRB098 17636 JLK 60469 a |
|
|
1 | | prepaid wireless telecommunications service on-line or over |
2 | | the telephone, and no product is shipped to the consumer, the |
3 | | transaction occurs in this State if the billing address for the |
4 | | consumer's credit card is in this State. |
5 | | (b-5) The prepaid wireless 9-1-1 surcharge imposed under |
6 | | subsection (a-5) of this Section shall be collected by the |
7 | | seller from the consumer with respect to each retail |
8 | | transaction occurring in the municipality imposing the |
9 | | surcharge. The amount of the prepaid wireless 9-1-1 surcharge |
10 | | shall be separately stated on an invoice, receipt, or other |
11 | | similar document that is provided to the consumer by the seller |
12 | | or shall be otherwise disclosed to the consumer. If the seller |
13 | | does not separately state the surcharge as a distinct item to |
14 | | the consumer as provided in this Section, then the seller shall |
15 | | maintain books and records as required by this Act which |
16 | | clearly identify the amount of the 9-1-1 surcharge for retail |
17 | | transactions. |
18 | | For purposes of this subsection (b-5), a retail transaction |
19 | | occurs in the municipality if (i) the retail transaction is |
20 | | made in person by a consumer at the seller's business location |
21 | | and the business is located within the municipality; (ii) the |
22 | | seller is a provider and sells prepaid wireless |
23 | | telecommunications service to a consumer located in the |
24 | | municipality; (iii) the retail transaction is treated as |
25 | | occurring in the municipality for purposes of the Retailers' |
26 | | Occupation Tax Act; or (iv) a seller that is included within |
|
| | 09800SB2674ham002 | - 30 - | LRB098 17636 JLK 60469 a |
|
|
1 | | the definition of a "retailer maintaining a place of business |
2 | | in this State" under Section 2 of the Use Tax Act makes a sale |
3 | | of prepaid wireless telecommunications service to a consumer |
4 | | located in the municipality. In the case of a retail |
5 | | transaction which does not occur in person at a seller's |
6 | | business location, if a consumer uses a credit card to purchase |
7 | | prepaid wireless telecommunications service on-line or over |
8 | | the telephone, and no product is shipped to the consumer, the |
9 | | transaction occurs in the municipality if the billing address |
10 | | for the consumer's credit card is in the municipality. |
11 | | (c) The prepaid wireless 9-1-1 surcharge is imposed on the |
12 | | consumer and not on any provider. The seller shall be liable to |
13 | | remit all prepaid wireless 9-1-1 surcharges that the seller |
14 | | collects from consumers as provided in Section 20, including |
15 | | all such surcharges that the seller is deemed to collect where |
16 | | the amount of the surcharge has not been separately stated on |
17 | | an invoice, receipt, or other similar document provided to the |
18 | | consumer by the seller.
The surcharge collected or deemed |
19 | | collected by a seller shall constitute a debt owed by the |
20 | | seller to this State, and any such surcharge actually collected |
21 | | shall be held in trust for the benefit of the Department. |
22 | | For purposes of this subsection (c), the surcharge shall |
23 | | not be imposed or collected from entities that have an active |
24 | | tax exemption identification number issued by the Department |
25 | | under Section 1g of the Retailers' Occupation Tax Act. |
26 | | (d) The amount of the prepaid wireless 9-1-1 surcharge that |
|
| | 09800SB2674ham002 | - 31 - | LRB098 17636 JLK 60469 a |
|
|
1 | | is collected by a seller from a consumer, if such amount is |
2 | | separately stated on an invoice, receipt, or other similar |
3 | | document provided to the consumer by the seller, shall not be |
4 | | included in the base for measuring any tax, fee, surcharge, or |
5 | | other charge that is imposed by this State, any political |
6 | | subdivision of this State, or any intergovernmental agency.
|
7 | | (e) The prepaid wireless 9-1-1 charge imposed under |
8 | | subsection (a) of this Section shall be proportionately |
9 | | increased or reduced, as applicable, upon any change to the |
10 | | surcharge imposed under Section 17 of the Wireless Emergency |
11 | | Telephone Safety Act. The adjusted rate shall be determined by |
12 | | dividing the amount of the surcharge imposed under Section 17 |
13 | | of the Wireless Emergency Telephone Safety Act by $50. Such |
14 | | increase or reduction shall be effective on the first day of |
15 | | the first calendar month to occur at least 60 days after the |
16 | | enactment of the change to the surcharge imposed under Section |
17 | | 17 of the Wireless Emergency Telephone Safety Act. The |
18 | | Department shall provide not less than 30 days' notice of an |
19 | | increase or reduction in the amount of the surcharge on the |
20 | | Department's website.
|
21 | | (e-5) Any changes in the rate of the surcharge imposed by a |
22 | | municipality under the authority granted in subsection (a-5) of |
23 | | this Section shall be effective on the first day of the first |
24 | | calendar month to occur at least 60 days after the enactment of |
25 | | the change. The Department shall provide not less than 30 days' |
26 | | notice of the increase or reduction in the rate of such |
|
| | 09800SB2674ham002 | - 32 - | LRB098 17636 JLK 60469 a |
|
|
1 | | surcharge on the Department's website. |
2 | | (f) When prepaid wireless telecommunications service is |
3 | | sold with one or more other products or services for a single, |
4 | | non-itemized price, then the percentage specified in |
5 | | subsection (a) or (a-5) of this Section 15 shall be applied to |
6 | | the entire non-itemized price unless the seller elects to apply |
7 | | the percentage to (i) the dollar amount of the prepaid wireless |
8 | | telecommunications service if that dollar amount is disclosed |
9 | | to the consumer or (ii) the portion of the price that is |
10 | | attributable to the prepaid wireless telecommunications |
11 | | service if the retailer can identify that portion by reasonable |
12 | | and verifiable standards from its books and records that are |
13 | | kept in the regular course of business for other purposes, |
14 | | including, but not limited to, books and records that are kept |
15 | | for non-tax purposes. However, if a minimal amount of prepaid |
16 | | wireless telecommunications service is sold with a prepaid |
17 | | wireless device for a single, non-itemized price, then the |
18 | | seller may elect not to apply the percentage specified in |
19 | | subsection (a) or (a-5) of this Section 15 to such transaction. |
20 | | For purposes of this subsection, an amount of service |
21 | | denominated as 10 minutes or less or $5 or less is considered |
22 | | minimal.
|
23 | | (Source: P.A. 97-463, eff. 1-1-12; 97-748, eff. 7-6-12.)
|
24 | | Section 99. Effective date. This Act takes effect upon |
25 | | becoming law.".
|