Illinois Compiled Statutes 35 Revenue: Article 5 - Simplified Municipal Telecommunications Tax Act

• Illinois Simplified Municipal Telecommunications Tax Act. - 35 ILCS 636, Section 5-1
  Short title. This Act may be cited as the Simplified Municipal Telecommunications Tax Act. (Source: P.A. 92-526, eff. 7-1-02.)
• Illinois Simplified Municipal Telecommunications Tax Act. - 35 ILCS 636, Section 5-5
  Legislative intent. The General Assembly has authorized the corporate authorities of any municipality to impose various fees and taxes on the privilege of originating...
• Illinois Simplified Municipal Telecommunications Tax Act. - 35 ILCS 636, Section 5-7
  Definitions. For purposes of the taxes authorized by this Act: "Amount paid" means the amount charged to the taxpayer's service address in such municipality regardless...
• Illinois Simplified Municipal Telecommunications Tax Act. - 35 ILCS 636, Section 5-10
  Authority. The corporate authorities of any municipality in this State may tax any and all of the following acts or privileges: (a) The act...
• Illinois Simplified Municipal Telecommunications Tax Act. - 35 ILCS 636, Section 5-15
  Maximum rates. (a) For municipalities with a population of less than 500,000, the tax authorized by this Act may be imposed at a rate...
• Illinois Simplified Municipal Telecommunications Tax Act. - 35 ILCS 636, Section 5-20
  Imposition. (a) On and after January 1, 2003, for municipalities with populations of less than 500,000, the tax authorized by this Act shall be...
• Illinois Simplified Municipal Telecommunications Tax Act. - 35 ILCS 636, Section 5-25
  Existing telecommunications taxes and fees. (a) Between July 1, 2002 and August 1, 2002, the Department shall publish a list of the municipalities with...
• Illinois Simplified Municipal Telecommunications Tax Act. - 35 ILCS 636, Section 5-30
  Calculation of rates for certain municipalities. The rate of the Simplified Municipal Telecommunications Tax for municipalities on the list described in Section 5-25 of...
• Illinois Simplified Municipal Telecommunications Tax Act. - 35 ILCS 636, Section 5-35
  Rebates and exemptions. Any municipality may implement the following rebates and exemptions: (1) A municipality that imposes the tax authorized by this Act and...
• Illinois Simplified Municipal Telecommunications Tax Act. - 35 ILCS 636, Section 5-40
  Collection. (a) For municipalities with populations of less than 500,000, the tax authorized by this Act shall be collected from the taxpayer by a...
• Illinois Simplified Municipal Telecommunications Tax Act. - 35 ILCS 636, Section 5-42
  Procedure for determining proper tax jurisdiction. (a) Tax jurisdiction information provided by a municipality upon written request from a telecommunications retailer. For purposes of...
• Illinois Simplified Municipal Telecommunications Tax Act. - 35 ILCS 636, Section 5-45
  Resellers. (a) If a person who originates or receives telecommunications claims to be a reseller of such telecommunications, such person shall apply to a...
• Illinois Simplified Municipal Telecommunications Tax Act. - 35 ILCS 636, Section 5-50
  Returns to the Department. (a) Commencing on February 1, 2003, for the tax imposed under subsection (a) of Section 5-20 of this Act, every retailer...
• Illinois Simplified Municipal Telecommunications Tax Act. - 35 ILCS 636, Section 5-55
  Pledged revenues. If a municipality has, by contract, pledged or dedicated any or all of the revenues collected under any of its taxes imposed...
• Illinois Simplified Municipal Telecommunications Tax Act. - 35 ILCS 636, Section 5-60
  Waiver of franchise fees. (a) Any municipality shall be deemed to have waived its right to receive all fees, charges and other compensation that...
• Illinois Simplified Municipal Telecommunications Tax Act. - 35 ILCS 636, Section 5-65
  Incorporation by reference. On and after January 1, 2003, for municipalities with populations of less than 500,000, all of the provisions of Sections 7,...
• Illinois Simplified Municipal Telecommunications Tax Act. - 35 ILCS 636, Section 5-90
  Home rule. The authorization to impose municipal telecommunications taxes and fees is an exclusive power and function of the State. A home rule municipality...

Last modified: February 18, 2015