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90_HB1739
New Act
35 ILCS 610/2a.1 rep.
30 ILCS 115/12 from Ch. 85, par. 616
220 ILCS 5/13-511 new
220 ILCS 5/13-704 from Ch. 111 2/3, par. 13-704
220 ILCS 65/4 from Ch. 134, par. 20
Creates the Telecommunications Municipal Infrastructure
Maintenance Fee Act. Imposes a personal property replacement
tax fee on telecommunications retailers in the amount of 0.5%
of all gross charges charged to a service address on
telecommunications originating or received in this State.
Allows the governing body of a municipality to impose an
infrastructure maintenance fee on telecommunications
retailers by ordinance or resolution. Provides that the
amount of the fee shall not exceed 2.5% of all gross charges
charged to a service address in the municipality for
telecommunications originating or received in the
municipality. Provides that no telecommunications retailer
paying the infrastructure maintenance fees may be denied the
right to use the public way because of the telecommunications
retailer's failure to pay any other fee or to enter into any
agreement for the right to use the public way. Preempts home
rule. Amends the Revenue Sharing Act to require all amounts
realized from the personal property tax replacement fee
imposed by the Telecommunications Municipal Infrastructure
Maintenance Fee Act to be deposited into the Personal
Property Replacement Fund. Amends the Public Utilities Act.
Requires the Commission to order any rate adjustments that
are necessary, for telecommunications carriers that are
regulated by the Commission, to ensure that the
implementation of the Telecommunications Municipal
Infrastructure Maintenance Fee Act has no significant impact
on the net income of the telecommunications carriers.
Provides that the municipal corporate authorities shall have
30 days (now 10) to specify where the carriers may place
their lines. Requires the carriers to maintain records and
accounts that are necessary for the Commission to make any
findings and determinations necessary to make the appropriate
rate adjustments.
LRB9004246KDks
LRB9004246KDks
1 AN ACT concerning telecommunications carriers, amending
2 named Acts.
3 Be it enacted by the People of the State of Illinois,
4 represented in the General Assembly:
5 Section 1. Short title. This Act may be cited as the
6 Telecommunications Municipal Infrastructure Maintenance Fee
7 Act.
8 Section 5. Legislative intent. The General Assembly
9 imposed a tax on invested capital of utilities to partially
10 replace the personal property tax that was abolished by the
11 Illinois Constitution of 1970. Since that tax was imposed,
12 telecommunications retailers have evolved from utility status
13 into an increasingly competitive industry serving the public.
14 This Act is intended to abolish the invested capital tax on
15 telecommunications retailers (that is, persons engaged in the
16 business of transmitting messages and acting as a retailer of
17 telecommunications as defined in Section 2 of the
18 Telecommunication Excise Tax Act, other than cellular
19 telecommunications retailers, who already have been excluded
20 from application of the invested capital tax by earlier
21 legislative action), abolish municipal franchise fees with
22 respect to telecommunications retailers, create a uniform
23 system for the collection and distribution of fees associated
24 with the privilege of use of the public right of way for
25 telecommunications activity, and provide municipalities with
26 a comprehensive method for recovering the reasonable costs of
27 regulating the use of the public right of way for
28 telecommunications activity.
29 Section 10. Definitions.
30 (a) "Gross charges" means the amount paid to a
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1 telecommunications retailer for the act or privilege of
2 originating or receiving telecommunications in this State or
3 the municipality imposing the fee under this Act, as the
4 context requires, and for all services rendered in connection
5 therewith, valued in money whether paid in money or
6 otherwise, including cash, credits, services, and property of
7 every kind or nature, and shall be determined without any
8 deduction on account of the cost of such telecommunications,
9 the cost of the materials used, labor or service costs, or
10 any other expense whatsoever. In case credit is extended,
11 the amount thereof shall be included only as and when paid.
12 "Gross charges" for private line service shall include
13 charges imposed at each channel point within this State,
14 charges for the channel mileage between each channel point
15 within this State, and charges for that portion of the
16 interstate inter-office channel provided within Illinois.
17 However, "gross charges" shall not include:
18 (1) any amounts added to a purchaser's bill because
19 of a charge made under: (i) the fee imposed by this
20 Section, (ii) additional charges added to a purchaser's
21 bill under Section 9-221 or 9-222 of the Public Utilities
22 Act, (iii) amounts collected under Section 8-11-17 of the
23 Illinois Municipal Code, (iv) the tax imposed by the
24 Telecommunications Excise Tax Act, (v) 911 surcharges, or
25 (vi) the tax imposed by Section 4251 of the Internal
26 Revenue Code;
27 (2) charges for a sent collect telecommunication
28 received outside of this State or the municipality
29 imposing the fee, as the context requires;
30 (3) charges for leased time on equipment or charges
31 for the storage of data or information or subsequent
32 retrieval or the processing of data or information
33 intended to change its form or content. Such equipment
34 includes, but is not limited to, the use of calculators,
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1 computers, data processing equipment, tabulating
2 equipment, or accounting equipment and also includes the
3 usage of computers under a time-sharing agreement;
4 (4) charges for customer equipment, including such
5 equipment that is leased or rented by the customer from
6 any source, wherein such charges are disaggregated and
7 separately identified from other charges;
8 (5) charges to business enterprises certified under
9 Section 9-222.1 of the Public Utilities Act to the extent
10 of such exemption and during the period of time specified
11 by the Department of Commerce and Community Affairs;
12 (6) charges for telecommunications and all services
13 and equipment provided in connection therewith between a
14 parent corporation and its wholly owned subsidiaries or
15 between wholly owned subsidiaries, and only to the extent
16 that the charges between the parent corporation and
17 wholly owned subsidiaries or between wholly owned
18 subsidiaries represent expense allocation between the
19 corporations and not the generation of profit other than
20 a regulatory required profit for the corporation
21 rendering such services;
22 (7) bad debts ("bad debt" means any portion of a
23 debt that is related to a sale at retail for which gross
24 charges are not otherwise deductible or excludable that
25 has become worthless or uncollectible, as determined
26 under applicable federal income tax standards; if the
27 portion of the debt deemed to be bad is subsequently
28 paid, the retailer shall report and pay the tax on that
29 portion during the reporting period in which the payment
30 is made); or
31 (8) charges paid by inserting coins in
32 coin-operated telecommunication devices.
33 (b) "Telecommunications", in addition to the usual and
34 popular meaning, includes, but is not limited to, messages or
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1 information transmitted through use of local, toll, and wide
2 area telephone service, channel services, telegraph services,
3 teletypewriter service, computer exchange services, private
4 line services, specialized mobile radio services, or any
5 other transmission of messages or information by electronic
6 or similar means, between or among points by wire, cable,
7 fiber optics, laser, microwave, radio, satellite, or similar
8 facilities. Unless the context clearly requires otherwise,
9 "telecommunications" shall also include wireless
10 telecommunications as hereinafter defined.
11 "Telecommunications" shall not include value added services
12 in which computer processing applications are used to act on
13 the form, content, code, and protocol of the information for
14 purposes other than transmission. "Telecommunications" shall
15 not include purchase of telecommunications by a
16 telecommunications service provider for use as a component
17 part of the service provided by him or her to the ultimate
18 retail consumer who originates or terminates the end-to-end
19 communications. Retailer access charges, right of access
20 charges, charges for use of intercompany facilities, and all
21 telecommunications resold in the subsequent provision used as
22 a component of, or integrated into, end-to-end
23 telecommunications service shall not be included in gross
24 charges as sales for resale.
25 (c) "Wireless telecommunications" includes cellular
26 mobile telephone services, personal communications system
27 (PCS) telephone services, and paging services.
28 (d) "Telecommunications retailer" or "retailer" means
29 and includes every person engaged in the business of making
30 sales of telecommunications at retail as defined in this
31 Section. The Illinois Department of Revenue or the
32 municipality imposing the fee, as the case may be, may, in
33 its discretion, upon applications, authorize the collection
34 of the fee hereby imposed by any retailer not maintaining a
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1 place of business within this State, who, to the satisfaction
2 of the Department or municipality, furnishes adequate
3 security to insure collection and payment of the fee. When
4 so authorized, it shall be the duty of such retailer to pay
5 the fee upon all of the gross charges for telecommunications
6 in the same manner and subject to the same requirements as a
7 retailer maintaining a place of business within the State or
8 municipality imposing the fee.
9 (e) "Retailer maintaining a place of business in this
10 State", or any like term, means and includes any retailer
11 having or maintaining within this State, directly or by a
12 subsidiary, an office, distribution facilities, transmission
13 facilities, sales office, warehouse, or other place of
14 business, or any agent or other representative operating
15 within this State under the authority of the retailer or its
16 subsidiary, irrespective of whether such place of business or
17 agent or other representative is located here permanently or
18 temporarily, or whether such retailer or subsidiary is
19 licensed to do business in this State.
20 (f) "Sale of telecommunications at retail" means the
21 transmitting, supplying, or furnishing of telecommunications
22 and all services rendered in connection therewith for a
23 consideration to persons other than the federal and State
24 governments and State universities created by statute, and
25 other than between a parent corporation and its wholly owned
26 subsidiaries or between wholly owned subsidiaries, when the
27 gross charge made by one such corporation to another such
28 corporation is not greater than the gross charge paid to the
29 retailer for their use or consumption and not for sale.
30 (g) "Service address" means the location of
31 telecommunications equipment from which telecommunications
32 services are originated or at which telecommunications
33 services are received. If this is not a defined location, as
34 in the case of paging systems, maritime systems,
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1 air-to-ground systems, and the like, "service address" shall
2 mean the location of the customer's primary use of the
3 telecommunications equipment as defined by the location in
4 Illinois where bills are sent.
5 Section 15. State telecommunications infrastructure
6 maintenance fees.
7 (a) A State infrastructure maintenance fee is hereby
8 imposed upon telecommunications retailers as a replacement
9 for the personal property tax in an amount specified in
10 subsection (b).
11 (b) The amount of the State infrastructure maintenance
12 fee imposed upon a telecommunications retailer under this
13 Section shall be equal to 0.5% of all gross charges charged
14 by the telecommunications retailer to service addresses in
15 this State for telecommunications, other than wireless
16 telecommunications, originating or received in this State.
17 However, the State infrastructure maintenance fee is not
18 imposed in any case in which the imposition of the fee would
19 violate the Constitution or statutes of the United States.
20 (c) An optional infrastructure maintenance fee is hereby
21 created. A telecommunications retailer may elect to pay the
22 optional infrastructure maintenance fee with respect to the
23 gross charges charged by the telecommunications retailer to
24 service addresses in a particular municipality for
25 telecommunications, other than wireless telecommunications,
26 originating or received in the municipality if (1) the
27 telecommunications retailer is not required to pay any
28 compensation to the municipality under an existing franchise
29 agreement and (2) the municipality has not imposed a
30 municipal infrastructure maintenance fee as authorized in
31 Section 20 of this Act. If a telecommunications retailer
32 elects to pay this fee with respect to the gross charges
33 charged by the telecommunications retailer to service
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1 addresses in a particular municipality, such election shall
2 remain in full force and effect until such time as the
3 municipality imposes a municipal infrastructure maintenance
4 fee.
5 (d) The amount of the optional infrastructure
6 maintenance fee which a telecommunications retailer may elect
7 to pay with respect to a particular municipality shall be
8 equal to the maximum amount of the municipal infrastructure
9 maintenance fee which the municipality could impose under
10 Section 20 of this Act.
11 (e) The State infrastructure maintenance fee and the
12 optional infrastructure maintenance fee authorized by this
13 Section shall be collected, enforced, and administered as set
14 forth in Section 25 of this Act.
15 Section 20. Municipal telecommunications infrastructure
16 maintenance fee.
17 (a) A municipality may impose a municipal infrastructure
18 maintenance fee upon telecommunications retailers in an
19 amount specified in subsection (b) as compensation for the
20 costs of regulating the use of the public right-of-way for
21 telecommunication activity.
22 (b) The amount of the municipal infrastructure
23 maintenance fee imposed upon a telecommunications retailer
24 under this Section shall not exceed 2.5% of all gross charges
25 charged by the telecommunications retailer to service
26 addresses in the municipality for telecommunications
27 originating or received in the municipality. If imposed, the
28 municipal telecommunications infrastructure fee must be in
29 1/4% increments. However, the fee shall not be imposed in any
30 case in which the imposition of the fee would violate the
31 Constitution or statutes of the United States.
32 (c) The municipal telecommunications infrastructure fee
33 authorized by this Section shall be collected, enforced, and
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1 administered as set forth in Section 25 of this Act.
2 Section 25. Collection, enforcement, and administration
3 of telecommunications infrastructure maintenance fees.
4 (a) A telecommunications retailer shall charge each
5 customer an additional charge equal to the sum of (1) an
6 amount equal to the State infrastructure maintenance fee
7 attributable to that customer's service address and (2) an
8 amount equal to the optional infrastructure maintenance fee,
9 if any, attributable to that customer's service address and
10 (3) an amount equal to the municipal infrastructure
11 maintenance fee, if any, attributable to that customer's
12 service address. Such additional charge shall be shown
13 separately on the bill to each customer.
14 (b) The State infrastructure maintenance fee and the
15 optional infrastructure maintenance fee shall be designated
16 as a replacement for the personal property tax and shall be
17 remitted by the telecommunications retailer to the Illinois
18 Department of Revenue; provided, however, that the
19 telecommunications retailer may retain an amount not to
20 exceed 2% of the State infrastructure maintenance fee and the
21 optional infrastructure maintenance fee, if any, collected by
22 it to reimburse itself for expenses incurred in accounting
23 for and remitting the fee. All amounts herein remitted to
24 the Department shall be transferred to the Personal Property
25 Tax Replacement Fund in the State Treasury.
26 (c) The municipal infrastructure maintenance fee shall
27 be remitted by the telecommunications retailer to the
28 municipality imposing the municipal infrastructure
29 maintenance fee; provided, however, that the
30 telecommunications retailer may retain an amount not to
31 exceed 2% of the municipal infrastructure maintenance fee
32 collected by it to reimburse itself for expenses incurred in
33 accounting for and remitting the fee. The municipality
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1 imposing the municipal infrastructure maintenance fee shall
2 collect, enforce, and administer the fee.
3 (d) Amounts paid under this Act by telecommunications
4 retailers shall not be included in the tax base under any of
5 the following Acts as described immediately below:
6 (1) "gross charges" for purposes of the
7 Telecommunications Excise Tax Act;
8 (2) "gross receipts" for purposes of the municipal
9 utility tax as prescribed in Section 8-11-2 of the
10 Illinois Municipal Code;
11 (3) "gross charge" for purposes of the municipal
12 telecommunications tax as prescribed in Section 8-11-17
13 of the Illinois Municipal Code;
14 (4) "gross revenue" for purposes of the tax on
15 annual gross revenue of public utilities as prescribed in
16 Section 2-202 of the Public Utilities Act.
17 (e) During any period of time when a municipality
18 receives any compensation other than the municipal
19 infrastructure maintenance fee set forth in Section 20 for
20 the use of the municipality's public ways, no infrastructure
21 maintenance fee may be imposed by such municipality under
22 this Section.
23 Section 30. Validity of existing franchise fees and
24 agreements.
25 (a) Upon the effective date of this Act, the municipal
26 infrastructure maintenance fee authorized by this Act shall
27 be the only fee or compensation that may be levied by or
28 otherwise required by ordinance, resolution, or contract to
29 be paid to a unit of local government for the use of the
30 public way of a unit of local government by
31 telecommunications retailers. No new fees shall be imposed
32 upon or other compensation required from telecommunications
33 retailers by units of local government from and after the
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1 effective date of this Act. No telecommunications retailer
2 paying either the applicable municipal infrastructure
3 maintenance fee or the optional infrastructure maintenance
4 fee authorized by this Act may be denied the right to use,
5 directly or indirectly, the public way of the municipality
6 either imposing the municipal infrastructure maintenance fee
7 or to which the optional infrastructure maintenance fee
8 relates, as the case may be, as authorized under the
9 Telephone Company Act. Nothing in this Act shall excuse any
10 person or entity from obligations imposed under any law
11 concerning generally applicable standards for construction on
12 or repair of the public right-of-way, nor shall any person or
13 entity be excused from any liability imposed by any such law
14 for the failure to comply with such generally applicable
15 standards governing construction on or repair of the public
16 right-of-way.
17 (b) Agreements between telecommunications retailers and
18 units of local government entered into before the effective
19 date of this Act regarding use of the public ways shall
20 remain valid according to and for their stated terms.
21 (c) The regulation of the terms and conditions upon
22 which poles, conduits, and other facilities located in the
23 public way may be shared by or between telecommunications
24 retailers shall be committed exclusively to the jurisdiction
25 of the Illinois Commerce Commission and the Federal
26 Communications Commission, and such regulation shall not be
27 among the home rule powers and functions described in
28 subsection (h) of Section 6 of Article VII of the Illinois
29 Constitution. Moreover, no unit of local government may
30 enter into any contract or agreement with a
31 telecommunications retailer with respect to the terms and
32 conditions upon which poles, conduits, and other facilities
33 located in the public way may be shared by or between
34 telecommunications retailers.
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1 Section 35. Home rule. The authorization of
2 infrastructure maintenance fees and other fees relating to
3 the use of the public right of way for telecommunications
4 activity imposed upon telecommunications retailers is an
5 exclusive power and function of the State. A home rule unit
6 may not impose franchise or other fees upon or require other
7 compensation from telecommunications retailers for use of the
8 public way, other than the municipal infrastructure
9 maintenance fee authorized by this Act. This Act is a denial
10 and limitation of home rule powers and functions under
11 subsection (h) of Section 6 of Article VII of the Illinois
12 Constitution.
13 Section 40. Severability. If any provision of this Act
14 or its application to any person or circumstance is held
15 invalid, the invalidity of the provision or application does
16 not affect other provisions or applications of the Act that
17 can be given effect without the invalid provision or
18 application.
19 (35 ILCS 610/2a.1 rep.)
20 Section 905. The Messages Tax Act is amended by
21 repealing Section 2a.1.
22 Section 910. The State Revenue Sharing Act is amended by
23 changing Section 12 as follows:
24 (30 ILCS 115/12) (from Ch. 85, par. 616)
25 Sec. 12. Personal Property Tax Replacement Fund. There
26 is hereby created the Personal Property Tax Replacement Fund,
27 a special fund in the State Treasury into which shall be paid
28 all revenue realized:
29 (a) all amounts realized from the additional personal
30 property tax replacement income tax imposed by subsections
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1 (c) and (d) of Section 201 of the Illinois Income Tax Act,
2 except for those amounts deposited into the Income Tax Refund
3 Fund pursuant to subsection (c) of Section 901 of the
4 Illinois Income Tax Act; and
5 (b) all amounts realized from the additional personal
6 property replacement invested capital taxes imposed by
7 Section 2a.1 of the Messages Tax Act, Section 2a.1 of the Gas
8 Revenue Tax Act, Section 2a.1 of the Public Utilities
9 Revenue Act, and Section 3 of the Water Company Invested
10 Capital Tax Act, and amounts payable to the Department of
11 Revenue under the Telecommunications Municipal Infrastructure
12 Maintenance Act.
13 As soon as may be after the end of each month, the
14 Department of Revenue shall certify to the Treasurer and the
15 Comptroller the amount of all refunds paid out of the General
16 Revenue Fund through the preceding month on account of
17 overpayment of liability on taxes paid into the Personal
18 Property Tax Replacement Fund. Upon receipt of such
19 certification, the Treasurer and the Comptroller shall
20 transfer the amount so certified from the Personal Property
21 Tax Replacement Fund into the General Revenue Fund.
22 The payments of revenue into the Personal Property Tax
23 Replacement Fund shall be used exclusively for distribution
24 to taxing districts as provided in this Section, payment of
25 the expenses of the Department of Revenue incurred in
26 administering the collection and distribution of monies paid
27 into the Personal Property Tax Replacement Fund and transfers
28 due to refunds to taxpayers for overpayment of liability for
29 taxes paid into the Personal Property Tax Replacement Fund.
30 As soon as may be after the effective date of this
31 amendatory Act of 1980, the Department of Revenue shall
32 certify to the Treasurer the amount of net replacement
33 revenue paid into the General Revenue Fund prior to that
34 effective date from the additional tax imposed by Section
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1 2a.1 of the Messages Tax Act; Section 2a.1 of the Gas Revenue
2 Tax Act; Section 2a.1 of the Public Utilities Revenue Act;
3 Section 3 of the Water Company Invested Capital Tax Act;
4 amounts collected by the Department of Revenue under the
5 Telecommunications Municipal Infrastructure Maintenance Fee
6 Act; and the additional personal property tax replacement
7 income tax imposed by the Illinois Income Tax Act, as amended
8 by Public Act 81-1st Special Session-1. Net replacement
9 revenue shall be defined as the total amount paid into and
10 remaining in the General Revenue Fund as a result of those
11 Acts minus the amount outstanding and obligated from the
12 General Revenue Fund in state vouchers or warrants prior to
13 the effective date of this amendatory Act of 1980 as refunds
14 to taxpayers for overpayment of liability under those Acts.
15 All interest earned by monies accumulated in the Personal
16 Property Tax Replacement Fund shall be deposited in such
17 Fund. All amounts allocated pursuant to this Section are
18 appropriated on a continuing basis.
19 Prior to December 31, 1980, as soon as may be after the
20 end of each quarter beginning with the quarter ending
21 December 31, 1979, and on and after December 31, 1980, as
22 soon as may be after January 1, March 1, April 1, May 1, July
23 1, August 1, October 1 and December 1 of each year, the
24 Department of Revenue shall allocate to each taxing district
25 as defined in Section 1-150 of the Property Tax Code, in
26 accordance with the provisions of paragraph (2) of this
27 Section the portion of the funds held in the Personal
28 Property Tax Replacement Fund which is required to be
29 distributed, as provided in paragraph (1), for each quarter.
30 Provided, however, under no circumstances shall any taxing
31 district during each of the first two years of distribution
32 of the taxes imposed by this amendatory Act of 1979 be
33 entitled to an annual allocation which is less than the funds
34 such taxing district collected from the 1978 personal
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1 property tax. Provided further that under no circumstances
2 shall any taxing district during the third year of
3 distribution of the taxes imposed by this amendatory Act of
4 1979 receive less than 60% of the funds such taxing district
5 collected from the 1978 personal property tax. In the event
6 that the total of the allocations made as above provided for
7 all taxing districts, during either of such 3 years, exceeds
8 the amount available for distribution the allocation of each
9 taxing district shall be proportionately reduced. Except as
10 provided in Section 13 of this Act, the Department shall then
11 certify, pursuant to appropriation, such allocations to the
12 State Comptroller who shall pay over to the several taxing
13 districts the respective amounts allocated to them.
14 Any township which receives an allocation based in whole
15 or in part upon personal property taxes which it levied
16 pursuant to Section 6-507 or 6-512 of the Illinois Highway
17 Code and which was previously required to be paid over to a
18 municipality shall immediately pay over to that municipality
19 a proportionate share of the personal property replacement
20 funds which such township receives.
21 Any municipality or township, other than a municipality
22 with a population in excess of 500,000, which receives an
23 allocation based in whole or in part on personal property
24 taxes which it levied pursuant to Sections 3-1, 3-4 and 3-6
25 of the Illinois Local Library Act and which was previously
26 required to be paid over to a public library shall
27 immediately pay over to that library a proportionate share of
28 the personal property tax replacement funds which such
29 municipality or township receives; provided that if such a
30 public library has converted to a library organized under The
31 Illinois Public Library District Act, regardless of whether
32 such conversion has occurred on, after or before January 1,
33 1988, such proportionate share shall be immediately paid over
34 to the library district which maintains and operates the
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1 library. However, any library that has converted prior to
2 January 1, 1988, and which hitherto has not received the
3 personal property tax replacement funds, shall receive such
4 funds commencing on January 1, 1988.
5 Any township which receives an allocation based in whole
6 or in part on personal property taxes which it levied
7 pursuant to Section 1c of the Public Graveyards Act and which
8 taxes were previously required to be paid over to or used for
9 such public cemetery or cemeteries shall immediately pay over
10 to or use for such public cemetery or cemeteries a
11 proportionate share of the personal property tax replacement
12 funds which the township receives.
13 Any taxing district which receives an allocation based in
14 whole or in part upon personal property taxes which it levied
15 for another governmental body or school district in Cook
16 County in 1976 or for another governmental body or school
17 district in the remainder of the State in 1977 shall
18 immediately pay over to that governmental body or school
19 district the amount of personal property replacement funds
20 which such governmental body or school district would receive
21 directly under the provisions of paragraph (2) of this
22 Section, had it levied its own taxes.
23 (1) The portion of the Personal Property Tax Replacement
24 Fund required to be distributed as of the time allocation is
25 required to be made shall be the amount available in such
26 Fund as of the time allocation is required to be made.
27 The amount available for distribution shall be the total
28 amount in the fund at such time minus the necessary
29 administrative expenses as limited by the appropriation and
30 the amount determined by: (a) $2.8 million for fiscal year
31 1981; (b) for fiscal year 1982, .54% of the funds distributed
32 from the fund during the preceding fiscal year; (c) for
33 fiscal year 1983 through fiscal year 1988, .54% of the funds
34 distributed from the fund during the preceding fiscal year
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1 less .02% of such fund for fiscal year 1983 and less .02% of
2 such funds for each fiscal year thereafter, or (d) for fiscal
3 year 1989 and beyond no more than 105% of the actual
4 administrative expenses of the prior fiscal year. Such
5 portion of the fund shall be determined after the transfer
6 into the General Revenue Fund due to refunds, if any, paid
7 from the General Revenue Fund during the preceding quarter.
8 If at any time, for any reason, there is insufficient amount
9 in the Personal Property Tax Replacement Fund for payment of
10 costs of administration or for transfers due to refunds at
11 the end of any particular month, the amount of such
12 insufficiency shall be carried over for the purposes of
13 transfers into the General Revenue Fund and for purposes of
14 costs of administration to the following month or months.
15 Net replacement revenue held, and defined above, shall be
16 transferred by the Treasurer and Comptroller to the Personal
17 Property Tax Replacement Fund within 10 days of such
18 certification.
19 (2) Each quarterly allocation shall first be apportioned
20 in the following manner: 51.65% for taxing districts in Cook
21 County and 48.35% for taxing districts in the remainder of
22 the State.
23 The Personal Property Replacement Ratio of each taxing
24 district outside Cook County shall be the ratio which the Tax
25 Base of that taxing district bears to the Downstate Tax Base.
26 The Tax Base of each taxing district outside of Cook County
27 is the personal property tax collections for that taxing
28 district for the 1977 tax year. The Downstate Tax Base is
29 the personal property tax collections for all taxing
30 districts in the State outside of Cook County for the 1977
31 tax year. The Department of Revenue shall have authority to
32 review for accuracy and completeness the personal property
33 tax collections for each taxing district outside Cook County
34 for the 1977 tax year.
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1 The Personal Property Replacement Ratio of each Cook
2 County taxing district shall be the ratio which the Tax Base
3 of that taxing district bears to the Cook County Tax Base.
4 The Tax Base of each Cook County taxing district is the
5 personal property tax collections for that taxing district
6 for the 1976 tax year. The Cook County Tax Base is the
7 personal property tax collections for all taxing districts in
8 Cook County for the 1976 tax year. The Department of Revenue
9 shall have authority to review for accuracy and completeness
10 the personal property tax collections for each taxing
11 district within Cook County for the 1976 tax year.
12 For all purposes of this Section 12, amounts paid to a
13 taxing district for such tax years as may be applicable by a
14 foreign corporation under the provisions of Section 7-202 of
15 the Public Utilities Act, as amended, shall be deemed to be
16 personal property taxes collected by such taxing district for
17 such tax years as may be applicable. The Director shall
18 determine from the Illinois Commerce Commission, for any tax
19 year as may be applicable, the amounts so paid by any such
20 foreign corporation to any and all taxing districts. The
21 Illinois Commerce Commission shall furnish such information
22 to the Director. For all purposes of this Section 12, the
23 Director shall deem such amounts to be collected personal
24 property taxes of each such taxing district for the
25 applicable tax year or years.
26 Taxing districts located both in Cook County and in one
27 or more other counties shall receive both a Cook County
28 allocation and a Downstate allocation determined in the same
29 way as all other taxing districts.
30 If any taxing district in existence on July 1, 1979
31 ceases to exist, or discontinues its operations, its Tax Base
32 shall thereafter be deemed to be zero. If the powers, duties
33 and obligations of the discontinued taxing district are
34 assumed by another taxing district, the Tax Base of the
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1 discontinued taxing district shall be added to the Tax Base
2 of the taxing district assuming such powers, duties and
3 obligations.
4 If two or more taxing districts in existence on July 1,
5 1979, or a successor or successors thereto shall consolidate
6 into one taxing district, the Tax Base of such consolidated
7 taxing district shall be the sum of the Tax Bases of each of
8 the taxing districts which have consolidated.
9 If a single taxing district in existence on July 1, 1979,
10 or a successor or successors thereto shall be divided into
11 two or more separate taxing districts, the tax base of the
12 taxing district so divided shall be allocated to each of the
13 resulting taxing districts in proportion to the then current
14 equalized assessed value of each resulting taxing district.
15 If a portion of the territory of a taxing district is
16 disconnected and annexed to another taxing district of the
17 same type, the Tax Base of the taxing district from which
18 disconnection was made shall be reduced in proportion to the
19 then current equalized assessed value of the disconnected
20 territory as compared with the then current equalized
21 assessed value within the entire territory of the taxing
22 district prior to disconnection, and the amount of such
23 reduction shall be added to the Tax Base of the taxing
24 district to which annexation is made.
25 If a community college district is created after July 1,
26 1979, beginning on the effective date of this amendatory Act
27 of 1995, its Tax Base shall be 3.5% of the sum of the
28 personal property tax collected for the 1977 tax year within
29 the territorial jurisdiction of the district.
30 The amounts allocated and paid to taxing districts
31 pursuant to the provisions of this amendatory Act of 1979
32 shall be deemed to be substitute revenues for the revenues
33 derived from taxes imposed on personal property pursuant to
34 the provisions of the "Revenue Act of 1939" or "An Act for
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1 the assessment and taxation of private car line companies",
2 approved July 22, 1943, as amended, or Section 414 of the
3 Illinois Insurance Code, prior to the abolition of such taxes
4 and shall be used for the same purposes as the revenues
5 derived from ad valorem taxes on real estate.
6 Monies received by any taxing districts from the Personal
7 Property Tax Replacement Fund shall be first applied toward
8 payment of the proportionate amount of debt service which was
9 previously levied and collected from extensions against
10 personal property on bonds outstanding as of December 31,
11 1978 and next applied toward payment of the proportionate
12 share of the pension or retirement obligations of the taxing
13 district which were previously levied and collected from
14 extensions against personal property. For each such
15 outstanding bond issue, the County Clerk shall determine the
16 percentage of the debt service which was collected from
17 extensions against real estate in the taxing district for
18 1978 taxes payable in 1979, as related to the total amount of
19 such levies and collections from extensions against both real
20 and personal property. For 1979 and subsequent years' taxes,
21 the County Clerk shall levy and extend taxes against the real
22 estate of each taxing district which will yield the said
23 percentage or percentages of the debt service on such
24 outstanding bonds. The balance of the amount necessary to
25 fully pay such debt service shall constitute a first and
26 prior lien upon the monies received by each such taxing
27 district through the Personal Property Tax Replacement Fund
28 and shall be first applied or set aside for such purpose. In
29 counties having fewer than 3,000,000 inhabitants, the
30 amendments to this paragraph as made by this amendatory Act
31 of 1980 shall be first applicable to 1980 taxes to be
32 collected in 1981.
33 (Source: P.A. 88-670, eff. 12-2-94; 89-327, eff. 1-1-96.)
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1 Section 915. The Public Utilities Act is amended by
2 adding Section 13-511 and changing Section 13-704 as follows:
3 (220 ILCS 5/13-511 new)
4 Sec. 13-511. Telecommunications Municipal Infrastructure
5 Maintenance Fee Act; rate adjustments. With respect to any
6 telecommunications retailer that is regulated by the Illinois
7 Commerce Commission, the Commission shall order such rate
8 adjustments as shall be necessary to assure that the
9 implementation of the Telecommunications Municipal
10 Infrastructure Maintenance Fee Act, including the payment of
11 the State infrastructure maintenance fee and municipal
12 infrastructure maintenance fee, if any, net of (1) the
13 termination of any fee, license fee, rent, or lease payment
14 subject to this Act, and (2) the repeal of any invested
15 capital tax subject to this Act, shall have no significant
16 impact on the net income of each such telecommunications
17 retailer. Beginning with the effective date of this Act,
18 each such telecommunications retailer shall maintain such
19 records and accounts as will enable the Commission to make
20 such findings and determinations as are necessary to such
21 order.
22 (220 ILCS 5/13-704) (from Ch. 111 2/3, par. 13-704)
23 (This Section is scheduled to be repealed July 1, 1999.)
24 Sec. 13-704. Each page of a billing statement which sets
25 forth charges assessed against a customer by a
26 telecommunications carrier for telecommunications service
27 shall reflect the telephone number or customer account number
28 to which the charges are being billed. The billing statement
29 shall also contain a separate bill identifying the amount
30 charged as an infrastructure maintenance fee.
31 (Source: P.A. 84-1063.)
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1 Section 920. The Telephone Company Act is amended by
2 changing Section 4 as follows:
3 (220 ILCS 65/4) (from Ch. 134, par. 20)
4 Sec. 4. Right of condemnation. Every telecommunications
5 carrier such company may, when it shall be necessary for the
6 construction, maintenance, alteration or extension of its
7 telephone system, or any part thereof, enter upon, take or
8 damage private property in the manner provided for in, and
9 the compensation therefor shall be ascertained and made in
10 conformity to the provisions of the Telegraph Act. "An Act to
11 revise the law in relation to telegraph companies", approved
12 March 24, 1874, and Every telecommunications carrier such
13 company is authorized to construct, maintain, alter and
14 extend its poles, wires, cables and other appliances as a
15 proper use of highways, along, upon, under and across any
16 highway, street, alley, water or public ground in this state,
17 but so as not to incommode the public in the use thereof:
18 Provided, that nothing in this act shall interfere with the
19 control now vested in cities, incorporated towns and villages
20 in relation to the regulation of the poles, wires, cables and
21 other appliances, and provided, that before any such lines
22 shall be constructed along any such highway, street, alley,
23 water, or public ground it shall be the duty of the
24 telecommunications carrier telephone company proposing to
25 construct any such line, to give (in the case of cities,
26 villages, and incorporated towns) to the corporate
27 authorities of the municipality or (in other cases) to the
28 highway commissioners having jurisdiction and control over
29 the road or part thereof along and over which such line is
30 proposed to be constructed, notice in writing of the purpose
31 and intention of the said company to construct such line over
32 and along the said road or highway, street, alley, water, or
33 public ground, which said notice shall be served at least 10
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1 ten days before the said line shall be placed or constructed
2 over and along the said highway, street, alley, water, or
3 public ground; and upon the giving of the said notice it
4 shall be the duty of the municipal corporate authorities or
5 the said highway commissioners to specify the portion of such
6 road or highway, street, alley, water, or public ground upon
7 which the said line may be placed and constructed, and it
8 shall thereupon be the duty of the said company to construct
9 its said line in accordance with such specifications; but in
10 the event that the municipal corporate authorities or the
11 said highway commissioners shall, for any reason, fail to
12 make such specification within 30 ten days after the service
13 of such notice, then the said company, without such
14 specification having been made, may proceed to place and
15 erect its said line along the said highway, street, alley,
16 water, or public ground by placing its posts, poles and
17 abutments so as not to interfere with other proper uses of
18 the said road or highway, street, alley, water, or public
19 ground. The telecommunications carrier telephone company
20 proposing to construct any such line shall comply with the
21 provisions of Section 9--113 of the Illinois Highway Code, as
22 the same may from time to time be amended. Provided, that the
23 telecommunications carrier such telephone companies shall not
24 have the right to condemn any portion of the right of way of
25 any railroad company except as much thereof as is necessary
26 to cross the same.
27 The Illinois Commerce Commission may adopt reasonable
28 rules governing the negotiation procedures that are used by a
29 telecommunications carrier company described in Section 1 of
30 this Act during precondemnation negotiations for the purchase
31 of land right-of-way easements, including procedures for
32 providing information to the public and affected landowners
33 concerning the project and the right-of-way easements sought
34 in connection therewith.
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1 Such rules may be made applicable to interstate,
2 competitive intrastate and noncompetitive intrastate
3 facilities, without regard to whether such facilities or the
4 telephone company or telecommunications carrier proposing to
5 construct and operate them would otherwise be subject to the
6 Illinois Commerce Commission's jurisdiction under The Public
7 Utilities Act, as now or hereafter amended. However, as to
8 facilities used to provide exclusively interstate services or
9 competitive intrastate services or both, nothing in this
10 Section confers any power upon the Commission (i) to require
11 the disclosure of proprietary, competitively sensitive, or
12 cost information or information not known to the telephone
13 company or telecommunications carrier, (ii) to determine
14 whether, or conduct hearings regarding whether, any proposed
15 fiber optic or other facilities should or should not be
16 constructed and operated, or (iii) to determine or specify,
17 or conduct hearings concerning, the price or other terms or
18 conditions of the purchase of the right-of-way easements
19 sought. With respect to facilities used to provide any
20 intrastate services classified in the condemnor's tariff as
21 noncompetitive under Section 13-502 of The Public Utilities
22 Act, as now or hereafter amended, the rulemaking powers
23 conferred upon the Commission under this Section are in
24 addition to any rulemaking powers arising under The Public
25 Utilities Act, as now or hereafter amended.
26 No telephone company or telecommunications carrier shall
27 exercise the power to condemn private property until it has
28 first substantially complied with such rules with respect to
29 the property sought to be condemned. If such rules call for
30 providing notice or information before or during
31 negotiations, a failure to provide such notice or information
32 shall not constitute a waiver of the rights granted in this
33 Section, but the telephone company or telecommunications
34 carrier shall be liable for all reasonable attorney's fees of
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1 that landowner resulting from such failure.
2 (Source: P.A. 86-221.)