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92_HB6012eng HB6012 Engrossed LRB9214226SMdvA 1 AN ACT concerning taxation. 2 Be it enacted by the People of the State of Illinois, 3 represented in the General Assembly: 4 Section 5. The Simplified Municipal Telecommunications 5 Tax Act is amended by adding Section 5-42 as follows: 6 (35 ILCS 636/5-42 new) 7 Sec. 5-42. Procedure for correcting tax jurisdiction 8 errors. 9 (a) If a person believes that he or she is improperly 10 being charged a tax imposed under this Act because his or her 11 service address for non-mobile telecommunications or his or 12 her place of primary use for mobile telecommunications 13 service is located outside of the jurisdictional boundaries 14 of the municipality for which he or she is being charged tax 15 under this Act, that person may make a written request to the 16 Department for a determination of whether the person's place 17 of primary use for mobile telecommunications service or the 18 service address for non-mobile telecommunications is located 19 within the jurisdictional boundaries of the municipality for 20 which he or she is being charged tax under this Act. The 21 notification shall be on a form prescribed by the Department 22 and shall include the street address for her or his place of 23 primary use for mobile telecommunications service or the 24 service address for non-mobile telecommunications, the name 25 and address of the telecommunications retailer who is 26 collecting the tax imposed by this Act, the account name and 27 number for which the person seeks a correction of the tax 28 assignment, a description of the error asserted by that 29 person, and any other information that the Department may 30 reasonably require to process the request. 31 For purposes of this Section, the terms "place of primary HB6012 Engrossed -2- LRB9214226SMdvA 1 use" and "mobile telecommunications service" shall have the 2 same meanings as those terms are defined in the Mobile 3 Telecommunications Sourcing Conformity Act. 4 (b) The Department shall review the request for 5 determination and make all reasonable efforts to determine if 6 the person's place of primary use for mobile 7 telecommunications service or the service address for 8 non-mobile telecommunications is located within the 9 jurisdictional boundaries of the municipality for which he or 10 she is being charged tax under this Act. Upon request by the 11 Department, municipalities that have imposed a tax under this 12 Act shall timely provide information to the Department 13 regarding the requests for determination. The municipality 14 shall have 30 days to respond to the request submitted by the 15 Department. 16 (c) Within 90 days after receipt of a request for 17 determination under subsection (a) of this Section, the 18 Department shall issue a letter of determination to the 19 person stating whether that person's place of primary use for 20 mobile telecommunications service or the service address for 21 non-mobile telecommunications is located within the 22 jurisdictional boundaries of the municipality for which the 23 person is being charged tax under this Act. The Department 24 shall also list on the letter of determination its findings 25 as to the limit of the jurisdictional boundary for the 26 municipality in relation to the street listed in the request 27 for a letter of determination. A copy of the letter of 28 determination shall be provided by the Department to the 29 telecommunications retailer listed on the request for 30 determination. 31 (d) If the telecommunications retailer receives a copy 32 of the letter of determination from the Department described 33 in subsection (c) of this Section that states that the 34 person's place of primary use for mobile telecommunications HB6012 Engrossed -3- LRB9214226SMdvA 1 service or the service address for non-mobile 2 telecommunications is not located within the jurisdictional 3 boundaries of the municipality for which the person is being 4 charged tax under this Act, the telecommunications retailer 5 shall correct the error and refund or credit the appropriate 6 amount of tax paid in error by the person in any period still 7 available for the filing of a claim for credit or refund by 8 the telecommunications retailer under this Act. The 9 telecommunications retailer shall retain a copy of the letter 10 of determination in its books and records. The Department may 11 not assess tax, penalty, or interest on the service addresses 12 or places of primary use on that street that are disclosed in 13 the letter as being outside the municipality's jurisdictional 14 boundaries. If the Department subsequently receives 15 information that discloses that the service addresses or 16 places of primary use on that street are within the 17 jurisdictional boundaries of the municipality, the Department 18 shall notify the telecommunications retailer in writing that 19 they are to begin collecting tax on the accounts associated 20 with those service addresses or places of primary use. The 21 notification to begin collecting tax on the accounts sent by 22 the Department to the telecommunications retailers prior to 23 any April 1 or October 1 shall be effective with respect to 24 gross charges billed to those accounts on or after the 25 following July 1 or January 1, respectively. 26 (e) If the telecommunications retailer receives a copy 27 of the letter of determination from the Department described 28 in subsection (c) of this Section that states that the 29 person's place of primary use for mobile telecommunications 30 service or the service address for non-mobile 31 telecommunications is not located within the jurisdictional 32 boundaries of the municipality for which the person is being 33 charged tax under this Act and the telecommunications 34 retailer fails to correct the error and refund or credit the HB6012 Engrossed -4- LRB9214226SMdvA 1 appropriate amount of tax paid in error within 60 days after 2 the date the copy of the letter of determination was sent by 3 the Department, the person shall have a cause of action in 4 the circuit court of the person's county of residence to 5 compel the telecommunications retailer to correct the alleged 6 error and refund or credit the appropriate amount of tax. If 7 the person prevails in circuit court, he or she shall be 8 entitled to attorney's fees, costs, and 4 times the amount of 9 the improperly charged tax. 10 (f) If the telecommunications retailer receives a copy 11 of the letter of determination from the Department described 12 in subsection (c) of this Section that states that the 13 person's place of primary use for mobile telecommunications 14 service or the service address for non-mobile 15 telecommunications is located within the jurisdictional 16 boundaries of the municipality for which the person is being 17 charged tax under this Act, the telecommunications retailer 18 shall continue to charge the tax. If the person seeking the 19 determination is dissatisfied with the Department's 20 determination, the person shall have a cause of action in the 21 circuit court of his or her county of residence to compel the 22 telecommunications retailer to correct the alleged error and 23 refund or credit the appropriate amount of tax. 24 Section 99. Effective date. This Act takes effect on July 25 1, 2002.