Illinois General Assembly - Bill Status for SB1102

Amends the Simplified Municipal Telecommunications Tax Act. Establishes procedures for the Department of Revenue to certify an ordinance passed by a municipality to impose a tax under the Act or to amend or repeal a tax imposed under the Act and to notify telecommunications retailers of the certification of the ordinance by the Department (now, municipalities are required to file the ordinance with the Department pursuant to rules adopted by the Department). Imposes time frames for Department certification and notification of retailers. Effective immediately.

Provides that the Department must determine whether the ordinance imposing, amending, or repealing the tax meets the criteria under the Act within 10 days (30 days in the underlying bill) after receipt of the ordinance submitted by the municipal clerk of the municipality adopting the ordinance.

Amends the Telecommunications Excise Tax Act and the Telecommunications Infrastructure Maintenance Fee Act, and further amends the Simplified Municipal Telecommunications Tax Act. In the definition of "gross charge", with respect to charges for the portion of the interstate inter-office channel provided in Illinois, provides that, prior to January 1, 2004 (now, prior to June 1, 2003), any apportionment method consistent with the provisions set forth shall be accepted as a reasonable method to determine the charges. Adds an immediate effective date.

Deletes everything after the enacting clause. Reinserts the provisions amending the Simplified Municipal Telecommunications Tax Act concerning procedures for imposing the tax. Replaces the other changes in the bill as follows. Amends the Telecommunications Excise Tax Act and the Telecommunications Infrastructure Maintenance Fee Act. Provides that prior to January 1, 2004 (now, June 1, 2003) any apportionment method consistent with the provisions governing apportionment of charges shall be accepted as a reasonable method to determine charges for that portion of the interstate inter-office channels provided within Illinois. Amends the Simplified Municipal Telecommunications Tax Act. Makes changes with respect to the calculation of gross charges for private line service in a municipality that has imposed a tax under the Act. Provides that prior to January 1, 2004 (now June 1, 2003) any apportionment method consistent with the provisions governing apportionment shall be accepted as a reasonable method to determine charges. Adds provisions concerning the prevention of multi-municipal taxation of certain telecommunications. Makes other changes. Effective January 1, 2004, except that the changes in the Simplified Municipal Telecommunications Tax Act concerning returns to the Department of Revenue and the authority to tax under the Act effective immediately.

In the Simplified Municipal Telecommunications Tax Act replaces the changes concerning the certification by the Department of Revenue of an ordinance adopted by a municipality to impose the tax and notification of telecommunications retailers. Provides that on and after April 1, 2003, any certified copy of an ordinance filed with the Department on or before September 20 or March 20 shall be effective with respect to gross charges billed by telecommunications retailers on or after the following January 1 or July 1, respectively. Requires the Department to determine whether the ordinance meets the criteria under the Act by the 10th of October or April, depending on its submission date. By that same date, requires the Department to notify the telecommunications retailers via a posting on the Department's web site that the ordinance is approved, listing the rate.

×