Full Text of SB0402 97th General Assembly
SB0402ham002 97TH GENERAL ASSEMBLY | Rep. Barbara Flynn Currie Filed: 12/21/2012
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| 1 | | AMENDMENT TO SENATE BILL 402
| 2 | | AMENDMENT NO. ______. Amend Senate Bill 402, AS AMENDED, by | 3 | | replacing everything after the enacting clause with the | 4 | | following:
| 5 | | "Section 1. Short title. This Act may be cited as the | 6 | | Direct Broadcast Satellite Service Providers Fee Act. | 7 | | Section 5. Definitions. | 8 | | "Department" means the Department of Revenue of the State | 9 | | of Illinois. | 10 | | "Direct broadcast satellite service" means the | 11 | | distribution or broadcasting of video programming or services | 12 | | by satellite to receiving equipment located at a subscriber's | 13 | | or customer's premises, including, but not limited to, the | 14 | | provision of premium channels, the provision of music or other | 15 | | audio services or channels, and any other service received in | 16 | | connection with the provision of that video programming or |
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| 1 | | those services. However, "direct broadcast satellite service" | 2 | | does not include satellite radio service or subscription radio | 3 | | service whereby a digital radio signal is broadcast without any | 4 | | corresponding or related video programming or services. | 5 | | "Gross revenue" means all consideration of any kind or | 6 | | nature received by a provider, or an affiliate of the provider, | 7 | | in connection with the provision of direct broadcast satellite | 8 | | service to subscribers or customers, including recurring | 9 | | monthly charges for direct broadcast satellite service and | 10 | | pay-per-view, video-on-demand, and other event-based charges | 11 | | for direct broadcast satellite service; provided, however, | 12 | | that gross revenues shall not include: | 13 | | (1) revenue not actually received, regardless of | 14 | | whether it is billed, including, but not limited to, bad | 15 | | debts; | 16 | | (2) revenue received by an affiliate or other person in | 17 | | exchange for supplying goods and services used by a | 18 | | provider; | 19 | | (3) refunds, rebates, or discounts made to subscribers | 20 | | or customers, to advertisers, or to other persons; | 21 | | (4) revenue from any service that is subject to tax | 22 | | under the Service Occupation Tax Act, Retailers' | 23 | | Occupation Tax Act, Service Use Tax Act, or Use Tax Act; | 24 | | (5) the fee imposed by this Act or any tax of general | 25 | | applicability imposed on a provider or a purchaser of | 26 | | direct broadcast satellite service, by a federal, State, or |
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| 1 | | local governmental entity and required to be collected by a | 2 | | person and remitted to the taxing entity; | 3 | | (6) charges, other than those charges specifically | 4 | | described in this Act, that are aggregated or bundled with | 5 | | such specifically-described charges on a subscriber or | 6 | | customer's bill, if the provider can reasonably identify | 7 | | the charges in its books and records kept in the regular | 8 | | course of business; | 9 | | (7) revenue from advertising services; or | 10 | | (8) charges that may not be taxed pursuant to the | 11 | | Internet Tax Freedom Act. | 12 | | "Person" means any natural individual, firm, trust, | 13 | | estate, partnership, association, joint stock company, joint | 14 | | venture, corporation, limited liability company, or a | 15 | | receiver, trustee, guardian, or other representative appointed | 16 | | by order of any court, the federal government and State | 17 | | governments, including State universities created by statute | 18 | | or any city, town, county, or other political subdivision of | 19 | | this State. | 20 | | "Provider" means a person who transmits, broadcasts, | 21 | | sells, or distributes direct broadcast satellite service to | 22 | | subscribers or customers in the State. | 23 | | "Subscriber" or "customer" means a member of the general | 24 | | public who receives direct broadcast satellite service from a | 25 | | provider and does not further distribute such service in the | 26 | | ordinary course of business. |
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| 1 | | "Video programming" means programming provided by, or | 2 | | programming comparable to programming provided by, a | 3 | | television broadcast station or multichannel video service | 4 | | provider, including, but not limited to, video programming | 5 | | provided by local networks, national broadcast networks, and | 6 | | all forms of pay-per-view video entertainment. | 7 | | Section 10. Imposition of a service provider fee. | 8 | | (a) A fee is imposed upon the act or privilege of providing | 9 | | direct broadcast satellite service to a subscriber or customer | 10 | | in this State by any provider at the rate of 5% of the | 11 | | provider's gross revenues derived from or attributable to that | 12 | | customer or subscriber. | 13 | | (b) The fee imposed by subsection (a) may be passed through | 14 | | to, and collected from, the provider's customers in Illinois. | 15 | | To the extent allowed under federal or State law, a provider | 16 | | may identify as a separate line item on each regular bill | 17 | | issued to a subscriber or customer the amount of the total bill | 18 | | assessed as a fee under this Act. | 19 | | Section 15. Remittances. | 20 | | (a) On or before the twentieth day of each calendar month, | 21 | | every provider of direct broadcast satellite service to a | 22 | | subscriber or customer in this State during the preceding | 23 | | calendar month shall file a return with the Department, in a | 24 | | form prescribed by the Department, stating: |
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| 1 | | (1) the name of the provider; | 2 | | (2) the address of the provider's principal place of | 3 | | business; | 4 | | (3) total amount of gross revenues received by the | 5 | | provider during the preceding calendar month, quarter, or | 6 | | year, as the case may be, from the provision of direct | 7 | | broadcast satellite service during that preceding calendar | 8 | | month, quarter, or year and upon the basis of which the fee | 9 | | is imposed; | 10 | | (4) the amount of fee due; | 11 | | (5) the signature of the provider; and | 12 | | (6) such other reasonable information as the | 13 | | Department may require. | 14 | | (b) If a provider fails to sign a return within 30 days | 15 | | after the proper notice and demand for signature by the | 16 | | Department is received by the provider, the return shall be | 17 | | considered valid and any amount shown to be due on the return | 18 | | shall be deemed assessed. | 19 | | (c) If the provider is otherwise required to file a monthly | 20 | | return, and if the provider's average monthly fee liability to | 21 | | the Department under this Act does not exceed $200, the | 22 | | Department may authorize the provider's returns to be filed on | 23 | | a quarter annual basis, with the return for January, February, | 24 | | and March of a given year being due by April 20 of that year; | 25 | | with the return for April, May, and June of a given year being | 26 | | due by July 20 of that year; with the return for July, August, |
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| 1 | | and September of a given year being due by October 20 of that | 2 | | year; and with the return for October, November, and December | 3 | | of a given year being due by January 20 of the following year. | 4 | | (d) If the provider is otherwise required to file a monthly | 5 | | or quarterly return, and if the provider's average monthly fee | 6 | | liability with the Department under this Act does not exceed | 7 | | $50, the Department may authorize the provider's returns to be | 8 | | filed on an annual basis, with the return for a given year | 9 | | being due by January 20 of the following year. | 10 | | (e) Those quarterly and annual returns shall be subject to | 11 | | the same requirements as to form and substance as monthly | 12 | | returns. | 13 | | (f) A provider who has a fee liability that exceeds the | 14 | | amount set forth in subsection (b) of Section 2505-210 of the | 15 | | Department of Revenue Law for tax liabilities shall make all | 16 | | payments required by rules of the Department by electronic | 17 | | funds transfer. | 18 | | (g) Any provider not required to make payments by | 19 | | electronic funds transfer may make payments by electronic funds | 20 | | transfer with the permission of the Department. | 21 | | (h) All providers required to make payment by electronic | 22 | | funds transfer and any providers authorized to voluntarily make | 23 | | payments by electronic funds transfer shall make those payments | 24 | | in the manner authorized by the Department. | 25 | | Section 20. Records. |
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| 1 | | (a) A provider on whom a fee is imposed by this Act shall | 2 | | maintain the necessary records, and any other information | 3 | | required by the Department, to determine the amount of the fee | 4 | | that the provider is required to remit and any credit that the | 5 | | provider is entitled to claim under this Act. | 6 | | (b) The records shall be open at all times to inspection by | 7 | | the Department. | 8 | | Section 25. Distribution of proceeds. The proceeds of the | 9 | | fee collected shall be deposited in to the following funds as | 10 | | follows: 50% into the Education Assistance Fund and 50% into | 11 | | the Capital Projects Fund, both in the State treasury. | 12 | | Section 30. Department's authority to adopt rules. The | 13 | | Department is authorized to make, promulgate, and enforce such | 14 | | reasonable rules, and to prescribe such forms relating to the | 15 | | administration and enforcement of this Act, as it may deem | 16 | | appropriate. | 17 | | Section 35. Applicability. This Act becomes operative on | 18 | | July 1, 2013, and applies to the provision of direct broadcast | 19 | | satellite service on or after that date.
| 20 | | Section 99. Effective date. This Act takes effect upon | 21 | | becoming law.".
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