Illinois Compiled Statutes 35 Revenue: Article -

• Illinois Telecommunications Infrastructure Maintenance Fee Act. - 35 ILCS 635, Section 1
  Short title. This Act may be cited as the Telecommunications Infrastructure Maintenance Fee Act. (Source: P.A. 92-526, eff. 1-1-03.)
• Illinois Telecommunications Infrastructure Maintenance Fee Act. - 35 ILCS 635, Section 5
  Legislative intent. (a) The General Assembly imposed a tax on invested capital of utilities to partially replace the personal property tax that was abolished...
• Illinois Telecommunications Infrastructure Maintenance Fee Act. - 35 ILCS 635, Section 10
  Definitions. (a) "Gross charges" means the amount paid to a telecommunications retailer for the act or privilege of originating or receiving telecommunications in this State...
• Illinois Telecommunications Infrastructure Maintenance Fee Act. - 35 ILCS 635, Section 15
  State telecommunications infrastructure maintenance fees. (a) A State infrastructure maintenance fee is hereby imposed upon telecommunications retailers as a replacement for the personal property...
• Illinois Telecommunications Infrastructure Maintenance Fee Act. - 35 ILCS 635, Section 20
  (Repealed). (Source: P.A. 92-526, eff. 2-8-02. Repealed internally, eff. 1-1-03.)
• Illinois Telecommunications Infrastructure Maintenance Fee Act. - 35 ILCS 635, Section 22
  Certificates. It shall be unlawful for any person to engage in business as a telecommunications retailer in this State within the meaning of this...
• Illinois Telecommunications Infrastructure Maintenance Fee Act. - 35 ILCS 635, Section 24
  Certificate actions. The Department may, after notice and a hearing, revoke, cancel, or suspend the certificate of registration of any telecommunications retailer who violates...
• Illinois Telecommunications Infrastructure Maintenance Fee Act. - 35 ILCS 635, Section 25
  Collection, enforcement, and administration of State telecommunications infrastructure maintenance fees. (a) A telecommunications retailer shall charge each customer an additional charge equal to the State...
• Illinois Telecommunications Infrastructure Maintenance Fee Act. - 35 ILCS 635, Section 27
  Returns by telecommunications retailer; extensions. Except as provided hereinafter in this Section, on or before the 30th day of each month each telecommunications retailer...
• Illinois Telecommunications Infrastructure Maintenance Fee Act. - 35 ILCS 635, Section 27.5
  Books and Records. Every telecommunications retailer under this Act shall keep books, records, papers, and other documents that are adequate to reflect the information...
• Illinois Telecommunications Infrastructure Maintenance Fee Act. - 35 ILCS 635, Section 27.10
  Investigations and hearings. For the purpose of administering and enforcing the provisions of this Act, the Department or any officer or employee of the Department...
• Illinois Telecommunications Infrastructure Maintenance Fee Act. - 35 ILCS 635, Section 27.15
  Incriminating evidence; immunity; perjury. No person shall be excused from testifying or from producing any books, papers, records, or memoranda in any investigation or...
• Illinois Telecommunications Infrastructure Maintenance Fee Act. - 35 ILCS 635, Section 27.20
  Subpoenas; witness fees; depositions. The Department or any officer or employee of the Department designated, in writing, by the Director thereof, shall at its...
• Illinois Telecommunications Infrastructure Maintenance Fee Act. - 35 ILCS 635, Section 27.25
  Confidential information; exceptions. All information received by the Department from returns filed under this Act, or from any investigations conducted under this Act, shall...
• Illinois Telecommunications Infrastructure Maintenance Fee Act. - 35 ILCS 635, Section 27.30
  Review under Administrative Review Law. The Circuit Court of the county wherein a hearing is held shall have power to review all final administrative decisions...
• Illinois Telecommunications Infrastructure Maintenance Fee Act. - 35 ILCS 635, Section 27.35
  Rules and regulations; notice to telecommunications retailer; hearings. The Department may make, promulgate, and enforce such reasonable rules and regulations relating to the administration...
• Illinois Telecommunications Infrastructure Maintenance Fee Act. - 35 ILCS 635, Section 27.40
  Application of Illinois Administrative Procedure Act. The Illinois Administrative Procedure Act is hereby expressly adopted and shall apply to all administrative rules and procedures of...
• Illinois Telecommunications Infrastructure Maintenance Fee Act. - 35 ILCS 635, Section 27.45
  Failure to make a return. Any telecommunications retailer who fails to make a return, or who makes a fraudulent return, or who willfully violates...
• Illinois Telecommunications Infrastructure Maintenance Fee Act. - 35 ILCS 635, Section 27.50
  Additional fees. The fees herein imposed shall be in addition to all other occupation or privilege taxes or fees imposed by the State of...
• Illinois Telecommunications Infrastructure Maintenance Fee Act. - 35 ILCS 635, Section 27.55
  Applicability of Retailers' Occupation Tax Act and Uniform Penalty and Interest Act. All of the provisions of Sections 4, 5, 5a, 5b, 5c, 5d,...
• Illinois Telecommunications Infrastructure Maintenance Fee Act. - 35 ILCS 635, Section 30
  Validity of existing franchise fees and agreements. (a) No new franchise fees or other charges for the use of the public rights-of-way, including charges...
• Illinois Telecommunications Infrastructure Maintenance Fee Act. - 35 ILCS 635, Section 35
  Home rule. The authorization of infrastructure maintenance fees is an exclusive power and function of the State. A home rule municipality may not impose...
• Illinois Telecommunications Infrastructure Maintenance Fee Act. - 35 ILCS 635, Section 40
  Severability. If any provision of this Act or its application to any person or circumstance is held invalid, the invalidity of the provision or...
• Illinois Telecommunications Infrastructure Maintenance Fee Act. - 35 ILCS 635, Section 905
  The Messages Tax Act is amended by repealing Section 2a.1. (Source: P.A. 90-154, eff. 1-1-98.)
• Illinois Revenue: Article -
  Amendatory provisions; text omitted
• Illinois Telecommunications Infrastructure Maintenance Fee Act. - 35 ILCS 635, Section 910
  (Amendatory provisions; text omitted). (Source: P.A. 90-154, eff. 1-1-98; text omitted.)
• Illinois Telecommunications Infrastructure Maintenance Fee Act. - 35 ILCS 635, Section 915
  (Amendatory provisions; text omitted.) (Source: P.A. 90-154, eff. 1-1-98; text omitted.)
• Illinois Telecommunications Infrastructure Maintenance Fee Act. - 35 ILCS 635, Section 920
  (Amendatory provisions; text omitted.) (Source: P.A. 90-154, eff. 1-1-98; text omitted.)

Last modified: February 18, 2015