[ Search ] [ Legislation ] [ Bill Summary ]
[ Home ] [ Back ] [ Bottom ]
| [ Introduced ] |
90_SB0996sam001
LRB9002624KDpcam01
1 AMENDMENT TO SENATE BILL 996
2 AMENDMENT NO. . Amend Senate Bill 996 by replacing
3 everything after the enacting clause with the following:
4 "Section 1. Short title. This Act may be cited as the
5 Telecommunications Municipal Infrastructure Maintenance Fee
6 Act.
7 Section 5. Legislative intent. The General Assembly
8 imposed a tax on invested capital of utilities to partially
9 replace the personal property tax that was abolished by the
10 Illinois Constitution of 1970. Since that tax was imposed,
11 telecommunications retailers have evolved from utility status
12 into an increasingly competitive industry serving the public.
13 This Act is intended to abolish the invested capital tax on
14 telecommunications retailers (that is, persons engaged in the
15 business of transmitting messages and acting as a retailer of
16 telecommunications as defined in Section 2 of the
17 Telecommunication Excise Tax Act, other than cellular
18 telecommunications retailers, who already have been excluded
19 from application of the invested capital tax by earlier
20 legislative action), abolish municipal franchise fees with
21 respect to telecommunications retailers, create a uniform
22 system for the collection and distribution of fees associated
-2- LRB9002624KDpcam01
1 with the privilege of use of the public right of way for
2 telecommunications activity, and provide municipalities with
3 a comprehensive method of compensation for telecommunications
4 activity including the recovery of reasonable costs of
5 regulating the use of the public rights-of-way for
6 telecommunications activity.
7 Section 10. Definitions.
8 (a) "Gross charges" means the amount paid to a
9 telecommunications retailer for the act or privilege of
10 originating or receiving telecommunications in this State or
11 the municipality imposing the fee under this Act, as the
12 context requires, and for all services rendered in connection
13 therewith, valued in money whether paid in money or
14 otherwise, including cash, credits, services, and property of
15 every kind or nature, and shall be determined without any
16 deduction on account of the cost of such telecommunications,
17 the cost of the materials used, labor or service costs, or
18 any other expense whatsoever. In case credit is extended,
19 the amount thereof shall be included only as and when paid.
20 "Gross charges" for private line service shall include
21 charges imposed at each channel point within this State,
22 charges for the channel mileage between each channel point
23 within this State, and charges for that portion of the
24 interstate inter-office channel provided within Illinois.
25 However, "gross charges" shall not include:
26 (1) any amounts added to a purchaser's bill because
27 of a charge made under: (i) the fee imposed by this
28 Section, (ii) additional charges added to a purchaser's
29 bill under Section 9-221 or 9-222 of the Public Utilities
30 Act, (iii) amounts collected under Section 8-11-17 of the
31 Illinois Municipal Code, (iv) the tax imposed by the
32 Telecommunications Excise Tax Act, (v) 911 surcharges, or
33 (vi) the tax imposed by Section 4251 of the Internal
-3- LRB9002624KDpcam01
1 Revenue Code;
2 (2) charges for a sent collect telecommunication
3 received outside of this State or the municipality
4 imposing the fee, as the context requires;
5 (3) charges for leased time on equipment or charges
6 for the storage of data or information or subsequent
7 retrieval or the processing of data or information
8 intended to change its form or content. Such equipment
9 includes, but is not limited to, the use of calculators,
10 computers, data processing equipment, tabulating
11 equipment, or accounting equipment and also includes the
12 usage of computers under a time-sharing agreement.
13 (4) charges for customer equipment, including such
14 equipment that is leased or rented by the customer from
15 any source, wherein such charges are disaggregated and
16 separately identified from other charges;
17 (5) charges to business enterprises certified under
18 Section 9-222.1 of the Public Utilities Act to the extent
19 of such exemption and during the period of time specified
20 by the Department of Commerce and Community Affairs;
21 (6) charges for telecommunications and all services
22 and equipment provided in connection therewith between a
23 parent corporation and its wholly owned subsidiaries or
24 between wholly owned subsidiaries, and only to the extent
25 that the charges between the parent corporation and
26 wholly owned subsidiaries or between wholly owned
27 subsidiaries represent expense allocation between the
28 corporations and not the generation of profit other than
29 a regulatory required profit for the corporation
30 rendering such services;
31 (7) bad debts ("bad debt" means any portion of a
32 debt that is related to a sale at retail for which gross
33 charges are not otherwise deductible or excludable that
34 has become worthless or uncollectible, as determined
-4- LRB9002624KDpcam01
1 under applicable federal income standards; if the portion
2 of the debt deemed to be bad is subsequently paid, the
3 retailer shall report and pay the tax on that portion
4 during the reporting period in which the payment is
5 made);
6 (8) charges paid by inserting coins or debit cards
7 in coin-operated telecommunication devices; or
8 (9) charges for telecommunications and all services
9 and equipment provided to a municipality imposing the
10 infrastructure maintenance fee.
11 (b) "Telecommunications" includes, but is not limited
12 to, messages or information transmitted through use of local,
13 toll, and wide area telephone service, channel services,
14 telegraph services, teletypewriter service, computer exchange
15 services, private line services, specialized mobile radio
16 services, or any other transmission of messages or
17 information by electronic or similar means, between or among
18 points by wire, cable, fiber optics, laser, microwave, radio,
19 satellite, or similar facilities. Unless the context clearly
20 requires otherwise, "telecommunications" shall also include
21 wireless telecommunications as hereinafter defined.
22 "Telecommunications" shall not include value added services
23 in which computer processing applications are used to act on
24 the form, content, code, and protocol of the information for
25 purposes other that transmission. "Telecommunications" shall
26 not include purchase of telecommunications by a
27 telecommunications service provider for use as a component
28 part of the service provided by him or her to the ultimate
29 retail consumer who originates or terminates the end-to-end
30 communications. Retailer access charges, right of access
31 charges, charges for use of intercompany facilities, and all
32 telecommunications resold in the subsequent provision used as
33 a component of, or integrated into, end-to-end
34 telecommunications service shall not be included in gross
-5- LRB9002624KDpcam01
1 charges as sales for resale. "Telecommunications" shall not
2 include the provision of cable services through a cable
3 system as defined in the Cable Communications Act of 1984 (47
4 U.S.C. Sections 521 and following) as now or hereafter
5 amended or through an open video system as defined in the
6 Rules of the Federal Communications Commission (47 C.D.F.
7 76.1550 and following) as now or hereafter amended.
8 (c) "Wireless telecommunications" includes cellular
9 mobile telephone services, personal wireless services as
10 defined in Section 704(C) of the Telecommunications Act of
11 1996 (Public Law No. 104-104) as now or hereafter amended,
12 including all commercial mobile radio services, and paging
13 services.
14 (d) "Telecommunications retailer" or "retailer" or
15 "carrier" means and includes every person engaged in the
16 business of making sales of telecommunications at retail as
17 defined in this Section. The Illinois Department of Revenue
18 or the municipality imposing the fee, as the case may be,
19 may, in its discretion, upon applications, authorize the
20 collection of the fee hereby imposed by any retailer not
21 maintaining a place of business within this State, who, to
22 the satisfaction of the Department or municipality, furnishes
23 adequate security to insure collection and payment of the
24 fee. When so authorized, it shall be the duty of such
25 retailer to pay the fee upon all of the gross charges for
26 telecommunications in the same manner and subject to the same
27 requirements as a retailer maintaining a place of business
28 within the State or municipality imposing the fee.
29 (e) "Retailer maintaining a place of business in this
30 State", or any like term, means and includes any retailer
31 having or maintaining within this State, directly or by a
32 subsidiary, an office, distribution facilities, transmission
33 facilities, sales office, warehouse, or other place of
34 business, or any agent or other representative operating
-6- LRB9002624KDpcam01
1 within this State under the authority of the retailer or its
2 subsidiary, irrespective of whether such place of business or
3 agent or other representative is located here permanently or
4 temporarily, or whether such retailer or subsidiary is
5 licensed to do business in this State.
6 (f) "Sale of telecommunications at retail" means the
7 transmitting, supplying, or furnishing of telecommunications
8 and all services rendered in connection therewith for a
9 consideration, other than between a parent corporation and
10 its wholly owned subsidiaries or between wholly owned
11 subsidiaries, when the gross charge made by one such
12 corporation to another such corporation is not greater than
13 the gross charge paid to the retailer for their use or
14 consumption and not for sale.
15 (g) "Service address" means the location of
16 telecommunications equipment from which telecommunications
17 services are originated or at which telecommunications
18 services are received. If this is not a defined location, as
19 in the case of wireless telecommunications, paging systems,
20 maritime systems, air-to-ground systems, and the like,
21 "service address" shall mean the location of the customer's
22 primary use of the telecommunications equipment as defined by
23 the location in Illinois where bills are sent.
24 Section 15. State telecommunications infrastructure
25 maintenance fees.
26 (a) A State infrastructure maintenance fee is hereby
27 imposed upon telecommunications retailers as a replacement
28 for the personal property tax in an amount specified in
29 subsection (b).
30 (b) The amount of the State infrastructure maintenance
31 fee imposed upon a telecommunications retailer under this
32 Section shall be equal to 0.5% of all gross charges charged
33 by the telecommunications retailer to service addresses in
-7- LRB9002624KDpcam01
1 this State for telecommunications, other than wireless
2 telecommunications, originating or received in this State.
3 However, the State infrastructure maintenance fee is not
4 imposed in any case in which the imposition of the fee would
5 violate the Constitution or statutes of the United States.
6 (c) An optional infrastructure maintenance fee is hereby
7 created. A telecommunications retailer may elect to pay the
8 optional infrastructure maintenance fee with respect to the
9 gross charges charged by the telecommunications retailer to
10 service addresses in a particular municipality for
11 telecommunications, other than wireless telecommunications,
12 originating or received in the municipality if (1) the
13 telecommunications retailer is not required to pay any
14 compensation to the municipality under an existing franchise
15 agreement and (2) the municipality has not imposed a
16 municipal infrastructure maintenance fee as authorized in
17 Section 20 of this Act. If a telecommunications retailer
18 elects to pay this fee with respect to the gross charges
19 charged by the telecommunications retailer to service
20 addresses in a particular municipality, such election shall
21 remain in full force and effect until such time as the
22 municipality imposes a municipal infrastructure maintenance
23 fee.
24 (d) The amount of the optional infrastructure
25 maintenance fee which a telecommunications retailer may elect
26 to pay with respect to a particular municipality shall be
27 equal to 25% of the maximum amount of the municipal
28 infrastructure maintenance fee which the municipality could
29 impose under Section 20 of this Act.
30 (e) The State infrastructure maintenance fee and the
31 optional infrastructure maintenance fee authorized by this
32 Section shall be collected, enforced, and administered as set
33 forth in Section 25 of this Act.
-8- LRB9002624KDpcam01
1 Section 20. Municipal telecommunications infrastructure
2 maintenance fee.
3 (a) A municipality may impose a municipal infrastructure
4 maintenance fee upon telecommunications retailers in an
5 amount specified in subsection (b).
6 (b) The amount of the municipal infrastructure
7 maintenance fee imposed upon a telecommunications retailer
8 under this Section shall not exceed: (i) in a municipality
9 with a population of more than 500,000, 2.0% of all gross
10 charges charged by the telecommunications retailer to service
11 addresses in the municipality for telecommunications
12 originating or received in the municipality; and (ii) in a
13 municipality with a population of 500,000 or less, 1.0% of
14 all gross charges charged by the telecommunications retailer
15 to service addresses in the municipality for
16 telecommunications originating or received in the
17 municipality. If imposed, the municipal telecommunications
18 infrastructure fee must be in 1/4% increments. However, the
19 fee shall not be imposed in any case in which the imposition
20 of the fee would violate the Constitution or statutes of the
21 United States.
22 (c) The municipal telecommunications infrastructure fee
23 authorized by this Section shall be collected, enforced, and
24 administered as set forth in Section 25 of this Act.
25 Section 25. Collection, enforcement, and administration
26 of telecommunications infrastructure maintenance fees.
27 (a) A telecommunications retailer shall charge each
28 customer an additional charge equal to the sum of (1) an
29 amount equal to the State infrastructure maintenance fee
30 attributable to that customer's service address and (2) an
31 amount equal to the optional infrastructure maintenance fee,
32 if any, attributable to that customer's service address and
33 (3) an amount equal to the municipal infrastructure
-9- LRB9002624KDpcam01
1 maintenance fee, if any, attributable to that customer's
2 service address. Such additional charge shall be shown
3 separately on the bill to each customer.
4 (b) The State infrastructure maintenance fee and the
5 optional infrastructure maintenance fee shall be designated
6 as a replacement for the personal property tax and shall be
7 remitted by the telecommunications retailer to the Illinois
8 Department of Revenue; provided, however, that the
9 telecommunications retailer may retain an amount not to
10 exceed 2% of the State infrastructure maintenance fee and the
11 optional infrastructure maintenance fee, if any, collected by
12 it to reimburse itself for expenses incurred in accounting
13 for and remitting the fee. All amounts herein remitted to
14 the Department shall be transferred to the Personal Property
15 Tax Replacement Fund in the State Treasury.
16 (c) The municipal infrastructure maintenance fee shall
17 be remitted by the telecommunications retailer to the
18 municipality imposing the municipal infrastructure
19 maintenance fee; provided, however, that the
20 telecommunications retailer may retain an amount not to
21 exceed 2% of the municipal infrastructure maintenance fee
22 collected by it to reimburse itself for expenses incurred in
23 accounting for and remitting the fee. The municipality
24 imposing the municipal infrastructure maintenance fee shall
25 collect, enforce, and administer the fee.
26 (d) Amounts paid under this Act by telecommunications
27 retailers shall not be included in the tax base under any of
28 the following Acts as described immediately below:
29 (1) "gross charges" for purposes of the
30 Telecommunications Excise Tax Act;
31 (2) "gross receipts" for purposes of the municipal
32 utility tax as prescribed in Section 8-11-2 of the
33 Illinois Municipal Code;
34 (3) "gross charge" for purposes of the municipal
-10- LRB9002624KDpcam01
1 telecommunications tax as prescribed in Section 8-11-17
2 of the Illinois Municipal Code;
3 (4) "gross revenue" for purposes of the tax on
4 annual gross revenue of public utilities as prescribed in
5 Section 2-202 of the Public Utilities Act.
6 (e) During any period of time when a municipality
7 receives any compensation other than the municipal
8 infrastructure maintenance fee set forth in Section 20 for
9 the use of the municipality's public ways, no infrastructure
10 maintenance fee may be imposed by such municipality under
11 this Section.
12 Section 30. Validity of existing franchise fees and
13 agreements.
14 (a) Upon the effective date of this Act, the municipal
15 infrastructure maintenance fee authorized by this Act shall
16 be the only fee or compensation for recovering the reasonable
17 costs of regulating the use of the public rights-of-way and
18 for the use of public rights-of-way that may be levied by or
19 otherwise required by ordinance, resolution, or contract to
20 be paid to a unit of local government for the use of the
21 public way of a unit of local government by
22 telecommunications retailers. No new fees shall be imposed
23 upon or other charges required from telecommunications
24 retailers by units of local government from and after the
25 effective date of this Act. No telecommunications retailer
26 paying either the applicable municipal infrastructure
27 maintenance fee or the optional infrastructure maintenance
28 fee authorized by this Act may be denied the right to use,
29 directly or indirectly, the public way of the municipality
30 either imposing the municipal infrastructure maintenance fee
31 or to which the optional infrastructure maintenance fee
32 relates, as the case may be, as authorized under the
33 Telephone Company Act. Nothing in this Act shall excuse any
-11- LRB9002624KDpcam01
1 person or entity from obligations imposed under any law
2 concerning generally applicable taxes or standards for
3 construction on, over, under, or within, use of or repair of
4 the public rights-of-way, including standards relating to
5 free standing towers and other structures obstructing the
6 public way, nor shall any person or entity be excused from
7 any liability imposed by any such law for the failure to
8 comply with such generally applicable taxes or standards
9 governing construction on, over, under, or within, use of or
10 repair of the public rights-of-way.
11 (b) Agreements between telecommunications retailers and
12 units of local government entered into before the effective
13 date of this Act regarding use of the public ways shall
14 remain valid according to and for their stated terms. If,
15 following the effective date of this Act, such an agreement
16 is renewed automatically or by agreement of the parties, the
17 compensation or fee under the agreement shall be equal to the
18 maximum amount of the municipal infrastructure maintenance
19 fee which the municipality could impose under Section 20 of
20 this Act.
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.
-12- LRB9002624KDpcam01
1 Section 31. Equivalent payments. If any agreement
2 referred to in subsection (b) of Section 30 does not provide
3 for payments substantially equivalent to those provided for
4 in this Act, the terms of payment in that agreement may be
5 voided by any party to the agreement. No other terms and
6 conditions of any agreement shall be affected by this
7 Section.
8 Section 35. Home rule. The authorization of
9 infrastructure maintenance fees and other fees relating to
10 the use of the public right-of-way for telecommunications
11 activity imposed upon telecommunications retailers is an
12 exclusive power and function of the State. A home rule unit
13 may not impose franchise or other fees upon or require other
14 compensation from telecommunications retailers for use of the
15 public way, other than the municipal infrastructure
16 maintenance fee authorized by this Act. This Act is a denial
17 and limitation of home rule powers and functions under
18 subsection (h) of Section 6 of Article VII of the Illinois
19 Constitution.
20 Section 40. Severability. If any provision of this Act
21 or its application to any person or circumstance is held
22 invalid, the invalidity of the provision or application does
23 not affect other provisions or applications of the Act that
24 can be given effect without the invalid provision or
25 application.
26 (35 ILCS 610/2a.1 rep.)
27 Section 905. The Messages Tax Act is amended by
28 repealing Section 2a.1.
29 Section 910. The State Revenue Sharing Act is amended by
30 changing Section 12 as follows:
-13- LRB9002624KDpcam01
1 (30 ILCS 115/12) (from Ch. 85, par. 616)
2 Sec. 12. Personal Property Tax Replacement Fund. There
3 is hereby created the Personal Property Tax Replacement Fund,
4 a special fund in the State Treasury into which shall be paid
5 all revenue realized:
6 (a) all amounts realized from the additional personal
7 property tax replacement income tax imposed by subsections
8 (c) and (d) of Section 201 of the Illinois Income Tax Act,
9 except for those amounts deposited into the Income Tax Refund
10 Fund pursuant to subsection (c) of Section 901 of the
11 Illinois Income Tax Act; and
12 (b) all amounts realized from the additional personal
13 property replacement invested capital taxes imposed by
14 Section 2a.1 of the Messages Tax Act, Section 2a.1 of the Gas
15 Revenue Tax Act, Section 2a.1 of the Public Utilities
16 Revenue Act, and Section 3 of the Water Company Invested
17 Capital Tax Act, and amounts payable to the Department of
18 Revenue under the Telecommunications Municipal Infrastructure
19 Maintenance Act.
20 As soon as may be after the end of each month, the
21 Department of Revenue shall certify to the Treasurer and the
22 Comptroller the amount of all refunds paid out of the General
23 Revenue Fund through the preceding month on account of
24 overpayment of liability on taxes paid into the Personal
25 Property Tax Replacement Fund. Upon receipt of such
26 certification, the Treasurer and the Comptroller shall
27 transfer the amount so certified from the Personal Property
28 Tax Replacement Fund into the General Revenue Fund.
29 The payments of revenue into the Personal Property Tax
30 Replacement Fund shall be used exclusively for distribution
31 to taxing districts as provided in this Section, payment of
32 the expenses of the Department of Revenue incurred in
33 administering the collection and distribution of monies paid
34 into the Personal Property Tax Replacement Fund and transfers
-14- LRB9002624KDpcam01
1 due to refunds to taxpayers for overpayment of liability for
2 taxes paid into the Personal Property Tax Replacement Fund.
3 As soon as may be after the effective date of this
4 amendatory Act of 1980, the Department of Revenue shall
5 certify to the Treasurer the amount of net replacement
6 revenue paid into the General Revenue Fund prior to that
7 effective date from the additional tax imposed by Section
8 2a.1 of the Messages Tax Act; Section 2a.1 of the Gas Revenue
9 Tax Act; Section 2a.1 of the Public Utilities Revenue Act;
10 Section 3 of the Water Company Invested Capital Tax Act;
11 amounts collected by the Department of Revenue under the
12 Telecommunications Municipal Infrastructure Maintenance Fee
13 Act; and the additional personal property tax replacement
14 income tax imposed by the Illinois Income Tax Act, as amended
15 by Public Act 81-1st Special Session-1. Net replacement
16 revenue shall be defined as the total amount paid into and
17 remaining in the General Revenue Fund as a result of those
18 Acts minus the amount outstanding and obligated from the
19 General Revenue Fund in state vouchers or warrants prior to
20 the effective date of this amendatory Act of 1980 as refunds
21 to taxpayers for overpayment of liability under those Acts.
22 All interest earned by monies accumulated in the Personal
23 Property Tax Replacement Fund shall be deposited in such
24 Fund. All amounts allocated pursuant to this Section are
25 appropriated on a continuing basis.
26 Prior to December 31, 1980, as soon as may be after the
27 end of each quarter beginning with the quarter ending
28 December 31, 1979, and on and after December 31, 1980, as
29 soon as may be after January 1, March 1, April 1, May 1, July
30 1, August 1, October 1 and December 1 of each year, the
31 Department of Revenue shall allocate to each taxing district
32 as defined in Section 1-150 of the Property Tax Code, in
33 accordance with the provisions of paragraph (2) of this
34 Section the portion of the funds held in the Personal
-15- LRB9002624KDpcam01
1 Property Tax Replacement Fund which is required to be
2 distributed, as provided in paragraph (1), for each quarter.
3 Provided, however, under no circumstances shall any taxing
4 district during each of the first two years of distribution
5 of the taxes imposed by this amendatory Act of 1979 be
6 entitled to an annual allocation which is less than the funds
7 such taxing district collected from the 1978 personal
8 property tax. Provided further that under no circumstances
9 shall any taxing district during the third year of
10 distribution of the taxes imposed by this amendatory Act of
11 1979 receive less than 60% of the funds such taxing district
12 collected from the 1978 personal property tax. In the event
13 that the total of the allocations made as above provided for
14 all taxing districts, during either of such 3 years, exceeds
15 the amount available for distribution the allocation of each
16 taxing district shall be proportionately reduced. Except as
17 provided in Section 13 of this Act, the Department shall then
18 certify, pursuant to appropriation, such allocations to the
19 State Comptroller who shall pay over to the several taxing
20 districts the respective amounts allocated to them.
21 Any township which receives an allocation based in whole
22 or in part upon personal property taxes which it levied
23 pursuant to Section 6-507 or 6-512 of the Illinois Highway
24 Code and which was previously required to be paid over to a
25 municipality shall immediately pay over to that municipality
26 a proportionate share of the personal property replacement
27 funds which such township receives.
28 Any municipality or township, other than a municipality
29 with a population in excess of 500,000, which receives an
30 allocation based in whole or in part on personal property
31 taxes which it levied pursuant to Sections 3-1, 3-4 and 3-6
32 of the Illinois Local Library Act and which was previously
33 required to be paid over to a public library shall
34 immediately pay over to that library a proportionate share of
-16- LRB9002624KDpcam01
1 the personal property tax replacement funds which such
2 municipality or township receives; provided that if such a
3 public library has converted to a library organized under The
4 Illinois Public Library District Act, regardless of whether
5 such conversion has occurred on, after or before January 1,
6 1988, such proportionate share shall be immediately paid over
7 to the library district which maintains and operates the
8 library. However, any library that has converted prior to
9 January 1, 1988, and which hitherto has not received the
10 personal property tax replacement funds, shall receive such
11 funds commencing on January 1, 1988.
12 Any township which receives an allocation based in whole
13 or in part on personal property taxes which it levied
14 pursuant to Section 1c of the Public Graveyards Act and which
15 taxes were previously required to be paid over to or used for
16 such public cemetery or cemeteries shall immediately pay over
17 to or use for such public cemetery or cemeteries a
18 proportionate share of the personal property tax replacement
19 funds which the township receives.
20 Any taxing district which receives an allocation based in
21 whole or in part upon personal property taxes which it levied
22 for another governmental body or school district in Cook
23 County in 1976 or for another governmental body or school
24 district in the remainder of the State in 1977 shall
25 immediately pay over to that governmental body or school
26 district the amount of personal property replacement funds
27 which such governmental body or school district would receive
28 directly under the provisions of paragraph (2) of this
29 Section, had it levied its own taxes.
30 (1) The portion of the Personal Property Tax Replacement
31 Fund required to be distributed as of the time allocation is
32 required to be made shall be the amount available in such
33 Fund as of the time allocation is required to be made.
34 The amount available for distribution shall be the total
-17- LRB9002624KDpcam01
1 amount in the fund at such time minus the necessary
2 administrative expenses as limited by the appropriation and
3 the amount determined by: (a) $2.8 million for fiscal year
4 1981; (b) for fiscal year 1982, .54% of the funds distributed
5 from the fund during the preceding fiscal year; (c) for
6 fiscal year 1983 through fiscal year 1988, .54% of the funds
7 distributed from the fund during the preceding fiscal year
8 less .02% of such fund for fiscal year 1983 and less .02% of
9 such funds for each fiscal year thereafter, or (d) for fiscal
10 year 1989 and beyond no more than 105% of the actual
11 administrative expenses of the prior fiscal year. Such
12 portion of the fund shall be determined after the transfer
13 into the General Revenue Fund due to refunds, if any, paid
14 from the General Revenue Fund during the preceding quarter.
15 If at any time, for any reason, there is insufficient amount
16 in the Personal Property Tax Replacement Fund for payment of
17 costs of administration or for transfers due to refunds at
18 the end of any particular month, the amount of such
19 insufficiency shall be carried over for the purposes of
20 transfers into the General Revenue Fund and for purposes of
21 costs of administration to the following month or months.
22 Net replacement revenue held, and defined above, shall be
23 transferred by the Treasurer and Comptroller to the Personal
24 Property Tax Replacement Fund within 10 days of such
25 certification.
26 (2) Each quarterly allocation shall first be apportioned
27 in the following manner: 51.65% for taxing districts in Cook
28 County and 48.35% for taxing districts in the remainder of
29 the State.
30 The Personal Property Replacement Ratio of each taxing
31 district outside Cook County shall be the ratio which the Tax
32 Base of that taxing district bears to the Downstate Tax Base.
33 The Tax Base of each taxing district outside of Cook County
34 is the personal property tax collections for that taxing
-18- LRB9002624KDpcam01
1 district for the 1977 tax year. The Downstate Tax Base is
2 the personal property tax collections for all taxing
3 districts in the State outside of Cook County for the 1977
4 tax year. The Department of Revenue shall have authority to
5 review for accuracy and completeness the personal property
6 tax collections for each taxing district outside Cook County
7 for the 1977 tax year.
8 The Personal Property Replacement Ratio of each Cook
9 County taxing district shall be the ratio which the Tax Base
10 of that taxing district bears to the Cook County Tax Base.
11 The Tax Base of each Cook County taxing district is the
12 personal property tax collections for that taxing district
13 for the 1976 tax year. The Cook County Tax Base is the
14 personal property tax collections for all taxing districts in
15 Cook County for the 1976 tax year. The Department of Revenue
16 shall have authority to review for accuracy and completeness
17 the personal property tax collections for each taxing
18 district within Cook County for the 1976 tax year.
19 For all purposes of this Section 12, amounts paid to a
20 taxing district for such tax years as may be applicable by a
21 foreign corporation under the provisions of Section 7-202 of
22 the Public Utilities Act, as amended, shall be deemed to be
23 personal property taxes collected by such taxing district for
24 such tax years as may be applicable. The Director shall
25 determine from the Illinois Commerce Commission, for any tax
26 year as may be applicable, the amounts so paid by any such
27 foreign corporation to any and all taxing districts. The
28 Illinois Commerce Commission shall furnish such information
29 to the Director. For all purposes of this Section 12, the
30 Director shall deem such amounts to be collected personal
31 property taxes of each such taxing district for the
32 applicable tax year or years.
33 Taxing districts located both in Cook County and in one
34 or more other counties shall receive both a Cook County
-19- LRB9002624KDpcam01
1 allocation and a Downstate allocation determined in the same
2 way as all other taxing districts.
3 If any taxing district in existence on July 1, 1979
4 ceases to exist, or discontinues its operations, its Tax Base
5 shall thereafter be deemed to be zero. If the powers, duties
6 and obligations of the discontinued taxing district are
7 assumed by another taxing district, the Tax Base of the
8 discontinued taxing district shall be added to the Tax Base
9 of the taxing district assuming such powers, duties and
10 obligations.
11 If two or more taxing districts in existence on July 1,
12 1979, or a successor or successors thereto shall consolidate
13 into one taxing district, the Tax Base of such consolidated
14 taxing district shall be the sum of the Tax Bases of each of
15 the taxing districts which have consolidated.
16 If a single taxing district in existence on July 1, 1979,
17 or a successor or successors thereto shall be divided into
18 two or more separate taxing districts, the tax base of the
19 taxing district so divided shall be allocated to each of the
20 resulting taxing districts in proportion to the then current
21 equalized assessed value of each resulting taxing district.
22 If a portion of the territory of a taxing district is
23 disconnected and annexed to another taxing district of the
24 same type, the Tax Base of the taxing district from which
25 disconnection was made shall be reduced in proportion to the
26 then current equalized assessed value of the disconnected
27 territory as compared with the then current equalized
28 assessed value within the entire territory of the taxing
29 district prior to disconnection, and the amount of such
30 reduction shall be added to the Tax Base of the taxing
31 district to which annexation is made.
32 If a community college district is created after July 1,
33 1979, beginning on the effective date of this amendatory Act
34 of 1995, its Tax Base shall be 3.5% of the sum of the
-20- LRB9002624KDpcam01
1 personal property tax collected for the 1977 tax year within
2 the territorial jurisdiction of the district.
3 The amounts allocated and paid to taxing districts
4 pursuant to the provisions of this amendatory Act of 1979
5 shall be deemed to be substitute revenues for the revenues
6 derived from taxes imposed on personal property pursuant to
7 the provisions of the "Revenue Act of 1939" or "An Act for
8 the assessment and taxation of private car line companies",
9 approved July 22, 1943, as amended, or Section 414 of the
10 Illinois Insurance Code, prior to the abolition of such taxes
11 and shall be used for the same purposes as the revenues
12 derived from ad valorem taxes on real estate.
13 Monies received by any taxing districts from the Personal
14 Property Tax Replacement Fund shall be first applied toward
15 payment of the proportionate amount of debt service which was
16 previously levied and collected from extensions against
17 personal property on bonds outstanding as of December 31,
18 1978 and next applied toward payment of the proportionate
19 share of the pension or retirement obligations of the taxing
20 district which were previously levied and collected from
21 extensions against personal property. For each such
22 outstanding bond issue, the County Clerk shall determine the
23 percentage of the debt service which was collected from
24 extensions against real estate in the taxing district for
25 1978 taxes payable in 1979, as related to the total amount of
26 such levies and collections from extensions against both real
27 and personal property. For 1979 and subsequent years' taxes,
28 the County Clerk shall levy and extend taxes against the real
29 estate of each taxing district which will yield the said
30 percentage or percentages of the debt service on such
31 outstanding bonds. The balance of the amount necessary to
32 fully pay such debt service shall constitute a first and
33 prior lien upon the monies received by each such taxing
34 district through the Personal Property Tax Replacement Fund
-21- LRB9002624KDpcam01
1 and shall be first applied or set aside for such purpose. In
2 counties having fewer than 3,000,000 inhabitants, the
3 amendments to this paragraph as made by this amendatory Act
4 of 1980 shall be first applicable to 1980 taxes to be
5 collected in 1981.
6 (Source: P.A. 88-670, eff. 12-2-94; 89-327, eff. 1-1-96.)
7 Section 915. The Public Utilities Act is amended by
8 adding Section 13-511 and changing Section 13-704 as follows:
9 (220 ILCS 5/13-511 new)
10 Sec. 13-511. Telecommunications Municipal Infrastructure
11 Maintenance Fee Act; rate adjustments. With respect to any
12 telecommunications retailer that is regulated by the Illinois
13 Commerce Commission, the Commission shall order such rate
14 adjustments as shall be necessary to assure that the
15 implementation of the Telecommunications Municipal
16 Infrastructure Maintenance Fee Act, including the payment of
17 the State infrastructure maintenance fee, optional
18 infrastructure maintenance fee, and municipal infrastructure
19 maintenance fee, if any, net of (1) the termination of any
20 fee, license fee, rent, or lease payment subject to the
21 Telecommunications Municipal Infrastructure Maintenance Fee
22 Act, and (2) the repeal of any invested capital tax subject
23 to the Telecommunications Municipal Infrastructure
24 Maintenance Fee Act, shall have no significant impact on the
25 net income of each such telecommunications retailer.
26 Beginning with the effective date of the Telecommunications
27 Municipal Infrastructure Maintenance Fee Act, each such
28 telecommunications retailer shall maintain such records and
29 accounts as will enable the Commission to make such findings
30 and determinations as are necessary to such order.
31 (220 ILCS 5/13-704) (from Ch. 111 2/3, par. 13-704)
-22- LRB9002624KDpcam01
1 (This Section is scheduled to be repealed July 1, 1999.)
2 Sec. 13-704. Each page of a billing statement which sets
3 forth charges assessed against a customer by a
4 telecommunications carrier for telecommunications service
5 shall reflect the telephone number or customer account number
6 to which the charges are being billed. The billing statement
7 shall also contain a separate bill identifying the amount
8 charged as an infrastructure maintenance fee.
9 (Source: P.A. 84-1063.)
10 Section 920. The Telephone Company Act is amended by
11 changing Section 4 as follows:
12 (220 ILCS 65/4) (from Ch. 134, par. 20)
13 Sec. 4. Right of condemnation. Every telecommunications
14 carrier as defined in the Telecommunications Municipal
15 Infrastructure Maintenance Fee Act such company may, when it
16 shall be necessary for the construction, maintenance,
17 alteration or extension of its telecommunications telephone
18 system, or any part thereof, enter upon, take or damage
19 private property in the manner provided for in, and the
20 compensation therefor shall be ascertained and made in
21 conformity to the provisions of the Telegraph Act. "An Act to
22 revise the law in relation to telegraph companies", approved
23 March 24, 1874, and Every telecommunications carrier such
24 company is authorized to construct, maintain, alter and
25 extend its poles, wires, cables and other appliances as a
26 proper use of highways, along, upon, under and across any
27 highway, street, alley, right-of-way dedicated or commonly
28 used for utility purposes, or water or public ground in this
29 State, but so as not to incommode the public in the use
30 thereof: Provided, that nothing in this act shall interfere
31 with the control now vested in cities, incorporated towns and
32 villages in relation to the regulation of the poles, wires,
-23- LRB9002624KDpcam01
1 cables and other appliances, and provided, that before any
2 such lines shall be constructed along any such highway,
3 street, alley, right-of-way dedicated or commonly used for
4 utility purposes, or water it shall be the duty of the
5 telecommunications carrier telephone company proposing to
6 construct any such line, to give (in the case of cities,
7 villages, and incorporated towns) to the corporate
8 authorities of the municipality or their designee or (in
9 other cases) to the highway commissioners having jurisdiction
10 and control over the road or part thereof along and over
11 which such line is proposed to be constructed, notice in
12 writing of the purpose and intention of the said company to
13 construct such line over and along the said road or highway,
14 street, alley, right-of-way dedicated or commonly used for
15 utility purposes, or water, which said notice shall be served
16 at least 10 ten days before the said line shall be placed or
17 constructed over and along the said highway, street, alley,
18 right-of-way dedicated or commonly used for utility purposes,
19 or water (or 20 days in the case of any notice calling for
20 new construction in a public highway, street, alley,
21 right-of-way dedicated or commonly used for utility purposes,
22 or water); and upon the giving of the said notice it shall be
23 the duty of the municipal corporate authorities or their
24 designee or the said highway commissioners to specify the
25 portion of such road or highway, street, alley, right-of-way
26 dedicated or commonly used for utility purposes, or water
27 upon which the said line may be placed, used, and
28 constructed, and it shall thereupon be the duty of the
29 telecommunications retailer to provide the municipal
30 corporate authorities or their designee or highway
31 commissioners with plans, specifications, and documentation
32 reasonably required by such municipal corporate authorities
33 or their designee or highway commissioners in applying their
34 applicable standards, and said company to construct its said
-24- LRB9002624KDpcam01
1 line in accordance with such specifications; but in the event
2 that the municipal corporate authorities or their designees
3 or the said highway commissioners shall, for any reason, fail
4 to provide make such specification within 10 ten days after
5 the service of such notice, then the telecommunications
6 retailer said company, without such specification having been
7 made, may proceed to place and erect its said line along the
8 said highway, street, alley, right-of-way dedicated or
9 commonly used for utility purposes, or water by placing its
10 posts, poles and abutments so as not to interfere with other
11 proper uses of the said road or highway, street, alley,
12 right-of-way dedicated or commonly used for utility purposes,
13 or water. The telecommunications carrier telephone company
14 proposing to construct any such line shall comply with the
15 provisions of Section 9--113 of the Illinois Highway Code, as
16 the same may from time to time be amended. Provided, that the
17 telecommunications carrier such telephone companies shall not
18 have the right to condemn any portion of the right of way of
19 any railroad company except as much thereof as is necessary
20 to cross the same.
21 The Illinois Commerce Commission may adopt reasonable
22 rules governing the negotiation procedures that are used by a
23 telecommunications carrier company described in Section 1 of
24 this Act during precondemnation negotiations for the purchase
25 of privately owned land rights-of-way and right-of-way
26 easements, including procedures for providing information to
27 the public and affected landowners concerning the project and
28 the right-of-way easements sought in connection therewith.
29 Such rules may be made applicable to interstate,
30 competitive intrastate and noncompetitive intrastate
31 facilities, without regard to whether such facilities or the
32 telephone company or telecommunications carrier proposing to
33 construct and operate them would otherwise be subject to the
34 Illinois Commerce Commission's jurisdiction under The Public
-25- LRB9002624KDpcam01
1 Utilities Act, as now or hereafter amended. However, as to
2 facilities used to provide exclusively interstate services or
3 competitive intrastate services or both, nothing in this
4 Section confers any power upon the Commission (i) to require
5 the disclosure of proprietary, competitively sensitive, or
6 cost information or information not known to the telephone
7 company or telecommunications carrier, (ii) to determine
8 whether, or conduct hearings regarding whether, any proposed
9 fiber optic or other facilities should or should not be
10 constructed and operated, or (iii) to determine or specify,
11 or conduct hearings concerning, the price or other terms or
12 conditions of the purchase of the right-of-way easements
13 sought. With respect to facilities used to provide any
14 intrastate services classified in the condemnor's tariff as
15 noncompetitive under Section 13-502 of The Public Utilities
16 Act, as now or hereafter amended, the rulemaking powers
17 conferred upon the Commission under this Section are in
18 addition to any rulemaking powers arising under The Public
19 Utilities Act, as now or hereafter amended.
20 No telephone company or telecommunications carrier shall
21 exercise the power to condemn private property until it has
22 first substantially complied with such rules with respect to
23 the property sought to be condemned. If such rules call for
24 providing notice or information before or during
25 negotiations, a failure to provide such notice or information
26 shall not constitute a waiver of the rights granted in this
27 Section, but the telephone company or telecommunications
28 carrier shall be liable for all reasonable attorney's fees of
29 that landowner resulting from such failure.
30 (Source: P.A. 86-221.)".