reglab/housing_qa huggingface dataset:
35 ILCS 636/5-25
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 636/ - Simplified Municipal Telecommunications Tax Act.|Article 5 - Simplified Municipal Telecommunications Tax Act

Sec. 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 a population of  less than 500,000 that have, at any time before the effective date of this  Act, enacted ordinances imposing any taxes or fees authorized by subparagraph  1 of  Section  8-11-2 of the Illinois Municipal Code, Section 8-11-17 of the Illinois  Municipal Code, or Section 20 of the  Telecommunications Infrastructure Maintenance Fee Act.  Such list shall include  the name of  each such municipality, the rates at which such taxes or fees are  imposed as of the effective date of this Act, and the rate of the new  Simplified Municipal  Telecommunications Tax, as calculated pursuant to Section 5-30 of this  Act.(b) In compiling the list described in this Section, the  Department shall collect information from retailers, municipalities,  the Illinois Commerce Commission, and other sources deemed by the  Department to be reliable.(c) Any municipality appearing on the list published pursuant to  this Section shall not be required to adopt and file an ordinance  implementing the tax authorized by this Act. The list shall be  conclusive evidence of the imposition of the tax authorized by this  Act at the rate appearing on such list.  Any tax imposed in such manner shall take effect with respect to gross charges  billed by telecommunications retailers on or after January 1, 2003.  A municipality may alter such  tax only by filing an ordinance with the Department pursuant  to Section 5-20 of this Act.    (Source: P.A. 92-526, eff. 7-1-02.)
35 ILCS 636/5-30
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 636/ - Simplified Municipal Telecommunications Tax Act.|Article 5 - Simplified Municipal Telecommunications Tax Act

Sec. 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 this Act shall  be measured by the sum of the following rates set forth in ordinances enacted  by the municipalities at the rates in effect on the effective date of this Act:(1) The rate equal to 70% of the rate set forth in     such ordinance pursuant to subparagraph 1 of Section 8-11-2 of the Illinois Municipal Code, rounded to the nearest even 0.25% increment; plus(2) The rate set forth in such ordinance pursuant to     Section 8-11-17 of the Illinois Municipal Code, rounded to the nearest even 0.25% increment; plus(3) The rate set forth in such ordinance pursuant to     Section 20 of the Telecommunications Infrastructure Maintenance Fee Act.   (Source: P.A. 92-526, eff. 7-1-02.)
35 ILCS 636/5-35
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 636/ - Simplified Municipal Telecommunications Tax Act.|Article 5 - Simplified Municipal Telecommunications Tax Act

Sec. 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 whose territory includes part of another unit of local government or a school district, may, by separate ordinance, rebate some or all of the amount of such tax paid by the other unit of local government or school district.  Any such rebate shall be paid by the municipality directly to the other unit of local government or school district qualifying for the rebate as determined by the municipality's ordinance, which shall not be filed with the Department.(2) A municipality that imposes the tax authorized by     this Act may, by separate ordinance, rebate some or all of the amount of such tax to persons 65 years of age or older.  Any tax related to such rebate shall be rebated from the municipality directly to persons qualified for the rebate as determined by the municipality's ordinance, which shall not be filed with the Department.(3) A municipality with a population of 500,000 or     more that imposes the tax authorized by this Act may, by separate ordinance, exempt from the tax authorized by this Act, charges for inbound toll-free telecommunications service commonly known as "800", "877", or "888" or for a similar service, to the extent such municipality has passed an ordinance providing for this exemption.   (Source: P.A. 92-526, eff. 7-1-02.)
35 ILCS 636/5-45
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 636/ - Simplified Municipal Telecommunications Tax Act.|Article 5 - Simplified Municipal Telecommunications Tax Act

Sec. 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 municipality with a population of 500,000 or more or to the  Department for all other municipalities, for a resale number.  Such  applicant shall state facts which will show a municipality with a  population of 500,000 or more or the Department for all other  municipalities, why such applicant is not liable for tax authorized by  this Act on any of such purchases and shall furnish such additional  information as a municipality with a population of 500,000 or more or  the Department for all other municipalities, may reasonably require.(b) Upon approval of the application, a municipality with a  population of 500,000 or more or the Department for all other  municipalities, shall assign a resale number to the applicant and  shall certify such number to the applicant.  A municipality with a  population of 500,000 or more or the Department for all other  municipalities, may cancel any number which is obtained through  misrepresentation, or which is used to send or receive such  telecommunication tax-free when such actions in fact are not for  resale, or which no longer applies because of the person's having  discontinued the making of resales.(c) Except as provided hereinabove in this Section, the act or  privilege of originating or receiving telecommunications in this State  shall not be made tax-free on the ground of being a sale for resale  unless the person has an active resale number from a municipality with  a population of 500,000 or more or the Department for all other  municipalities, and furnishes that number to the retailer  in connection with  certifying to the retailer that any sale to such person is non-taxable  because of being a sale for resale.    (Source: P.A. 92-526, eff. 7-1-02.)
35 ILCS 636/5-55
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 636/ - Simplified Municipal Telecommunications Tax Act.|Article 5 - Simplified Municipal Telecommunications Tax Act

Sec. 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  pursuant to subparagraph 1 of Section 8-11-2 of the Illinois Municipal Code,  Section 8-11-17 of the Illinois Municipal Code, or Section 20 of the  Telecommunications Infrastructure Maintenance Fee Act  as shown on the  list described in Section 5-25 of  this Act, then the equivalent portion of revenues collected from the  tax authorized by this Act shall be deemed pledged or dedicated in a  manner substantially similar to the pledge of the then existing taxes  so as to prevent disruption of such contract.    (Source: P.A. 92-526, eff. 7-1-02.)
35 ILCS 636/5-60
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 636/ - Simplified Municipal Telecommunications Tax Act.|Article 5 - Simplified Municipal Telecommunications Tax Act

Sec. 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 might accrue to the municipality after the effective date of  this Act, under any franchise agreement, license, or similar agreement,  executed on or before January 1, 1998 with telecommunications retailers if:(1) the municipality imposes the tax authorized by     this Act at a rate exceeding 5%;(2) the municipality affirmatively waives such fees;     or(3) the municipality is included in the list     described in Section 5-25 of this Act as having an infrastructure maintenance fee in place.(b) This waiver shall be effective only during the time that either the  infrastructure maintenance fee or the simplified tax authorized under this Act  is subject to being lawfully imposed on the telecommunications retailer,  collected by the municipality or the Department, and paid over to the  municipality.(c) No portion of this Act shall be construed to have repealed  or amended the prohibition on franchise fees or other charges set forth in  Section 30  of the Telecommunications Infrastructure Maintenance Fee  Act.    (Source: P.A. 92-526, eff. 7-1-02.)
35 ILCS 636/5-65
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 636/ - Simplified Municipal Telecommunications Tax Act.|Article 5 - Simplified Municipal Telecommunications Tax Act

Sec. 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, 10, 11, 12, 13, 14, 15, 16, 17, 18, and 19  of the Telecommunications Excise Tax Act, Sections 4, 5, 5a, 5b, 5c,  5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b, and 6c of the Retailers' Occupation Tax  Act, and all the provisions of the Uniform Penalty and Interest Act,  which are not inconsistent with this Act, shall apply, as far as  practicable, to the subject matter of this Act to the same extent as  if such provisions were included herein.  References in such  incorporated Sections of the Retailers' Occupation Tax Act to  retailers, to sellers, or to persons engaged in the business of  selling tangible personal property mean retailers, as defined in this  Act, or persons engaged in the act or privilege of originating or  receiving telecommunications.  References in such incorporated  Sections of the Retailers' Occupation Tax Act to purchasers of  tangible personal property mean purchasers of telecommunications as  defined in this Act.  References in such incorporated Sections of  the Retailers' Occupation Tax Act to sales of tangible personal  property mean the act or privilege of originating or receiving  telecommunications as defined in this Act.    (Source: P.A. 92-526, eff. 7-1-02.)
35 ILCS 636/5-90
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 636/ - Simplified Municipal Telecommunications Tax Act.|Article 5 - Simplified Municipal Telecommunications Tax Act

(35 ILCS 636/5-90)Sec. 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 may not impose municipal telecommunications taxes and  fees other  than as authorized under this Act.  This Act is a denial and limitation of  municipal home rule powers and functions under subsection (g) of Section 6 of  Article VII of the Illinois Constitution.    (Source: P.A. 92-526, eff. 7-1-02.)
35 ILCS 636/Art. 90 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 636/ - Simplified Municipal Telecommunications Tax Act.|Article 90 - Amendatory Provisions

 ARTICLE 90  (Amendatory provisions; text omitted)
35 ILCS 636/90-5
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 636/ - Simplified Municipal Telecommunications Tax Act.|Article 90 - Amendatory Provisions

Sec. 90-5.     (Amendatory provisions; text omitted).     (Source: P.A. 92-526, eff. 1-1-03; text omitted.)
35 ILCS 636/90-10
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 636/ - Simplified Municipal Telecommunications Tax Act.|Article 90 - Amendatory Provisions

Sec. 90-10.     (Amendatory provisions; text omitted).     (Source: P.A. 92-526, eff. 1-1-03; text omitted.)
35 ILCS 636/90-15
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 636/ - Simplified Municipal Telecommunications Tax Act.|Article 90 - Amendatory Provisions

Sec. 90-15.     (Amendatory provisions; text omitted).     (Source: P.A. 92-526, eff. various dates; text omitted.)
35 ILCS 636/90-20
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 636/ - Simplified Municipal Telecommunications Tax Act.|Article 90 - Amendatory Provisions

Sec. 90-20.     (Amendatory provisions; text omitted).     (Source: P.A. 92-526, eff. 1-1-03; text omitted.)
35 ILCS 636/90-22
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 636/ - Simplified Municipal Telecommunications Tax Act.|Article 90 - Amendatory Provisions

Sec. 90-22.     (Amendatory provisions; text omitted).     (Source: P.A. 92-526, eff. 7-1-02; text omitted.)
35 ILCS 636/90-25
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 636/ - Simplified Municipal Telecommunications Tax Act.|Article 90 - Amendatory Provisions

Sec. 90-25.     (Amendatory provisions; text omitted).     (Source: P.A. 92-526, eff. 1-1-03; text omitted.)
35 ILCS 636/90-30
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 636/ - Simplified Municipal Telecommunications Tax Act.|Article 90 - Amendatory Provisions

Sec. 90-30.     (Amendatory provisions; text omitted).     (Source: P.A. 92-526, eff. 7-1-02; text omitted.)
35 ILCS 636/90-35
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 636/ - Simplified Municipal Telecommunications Tax Act.|Article 90 - Amendatory Provisions

Sec. 90-35.     (Amendatory provisions; text omitted).     (Source: P.A. 92-526, eff. 1-1-03; text omitted.)
35 ILCS 636/90-40
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 636/ - Simplified Municipal Telecommunications Tax Act.|Article 90 - Amendatory Provisions

(35 ILCS 636/90-40)Sec. 90-40.     (Amendatory provisions; text omitted).     (Source: P.A. 92-526, eff. 1-1-03; text omitted.)
35 ILCS 636/Art. 95 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 636/ - Simplified Municipal Telecommunications Tax Act.|Article 95 - Nonacceleration

 ARTICLE 95
35 ILCS 636/95-95
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 636/ - Simplified Municipal Telecommunications Tax Act.|Article 95 - Nonacceleration

(35 ILCS 636/95-95)Sec. 95-95.     No acceleration or delay.     Where this Act makes changes in a  statute that is represented in this Act by text that is not yet or no longer in  effect (for example, a Section represented by multiple versions), the use of  that text does not accelerate or delay the taking effect of (i) the changes  made by this Act or (ii) provisions derived from any other Public Act.    (Source: P.A. 92-526, eff. 2-8-02.)
35 ILCS 636/Art. 99 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 636/ - Simplified Municipal Telecommunications Tax Act.|Article 99 - Effective Date

 ARTICLE 99
35 ILCS 636/99-99
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 636/ - Simplified Municipal Telecommunications Tax Act.|Article 99 - Effective Date

(35 ILCS 636/99-99)Sec. 99-99.     Effective date.     Article 99 of this Act, Article 95 of this Act, and the changes made in this  Act to Sections 5 and 20 of the Telecommunications Municipal Infrastructure  Maintenance Fee Act take effect upon becoming law.  Article 5 and Sections  90-22 and 90-30 of this Act take effect on July 1, 2002.  Sections 90-5, 90-10,  90-20, 90-25, 90-35, and 90-40 of this Act and the changes made in this Act to  Sections 1, 10, 15, 25, 27, 27.35, 30 and 35 of the Telecommunications  Municipal Infrastructure Maintenance Fee Act take effect on January 1, 2003.    (Source: P.A. 92-526, eff. 2-8-02.)
35 ILCS 640/Art. I heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 640/ - Electricity Excise Tax Law.|Article 1 - Amendatory provisions; Inseverability

 ARTICLE I  (Amendatory provisions; inseverability)
35 ILCS 640/15
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 640/ - Electricity Excise Tax Law.|Article 1 - Amendatory provisions; Inseverability

(35 ILCS 640/15)Sec. 15.         If any  provision added by this amendatory Act of 1997 is held invalid, this entire  amendatory Act of 1997 shall be deemed  invalid, and the provisions of Section 1.31, "Severability", of the Statute on  Statutes are hereby expressly declared not applicable to this amendatory Act of  1997; provided,  however (i) that any contracts entered into and performed, transactions  completed, orders issued, services provided, billings rendered, or payments  made  in accordance with the provisions of this amendatory Act of 1997, other than as  provided in clause  (ii) below, prior to the date of the determination of such invalidity, shall  not thereby be rendered invalid; (ii) that no presumption as to the validity or  invalidity of any contracts, transactions, orders, billings, or payments  pursuant to Article XVIII of the Public Utilities Act shall result from a  determination of invalidity of this amendatory Act of 1997; and (iii) that the  provisions of  proviso (i) shall not be deemed to preserve the validity of any executory  contracts or transactions, of any actions to be taken pursuant to orders  issued, or of any services to be performed, billings to be rendered, or  payments  to be made, pursuant to provisions of this amendatory Act of 1997 subsequent to  the date of  determination of such invalidity.    (Source: P.A. 90-561, eff. 12-16-97.)
35 ILCS 640/Art. 2 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 640/ - Electricity Excise Tax Law.|Article 2 - Electricity Excise Tax Law

 ARTICLE 2
35 ILCS 640/2-1
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 640/ - Electricity Excise Tax Law.|Article 2 - Electricity Excise Tax Law

Sec. 2-1.     Short title.     This Article may be cited as the  Electricity Excise Tax Law.    (Source: P.A. 90-561, eff. 8-1-98.)
35 ILCS 640/2-5
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 640/ - Electricity Excise Tax Law.|Article 2 - Electricity Excise Tax Law

Sec. 2-5.     Multistate exemption.     To prevent actual multi-state taxation  of  the  privilege that is subject to taxation  under this Law, any purchaser, upon proof that purchaser has  paid a tax in another state on such event, shall be allowed a  credit against the tax imposed by this Law, to the extent of  the amount of the tax properly due and paid in the other  state.    (Source: P.A. 90-561, eff. 8-1-98.)
35 ILCS 640/2-6
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 640/ - Electricity Excise Tax Law.|Article 2 - Electricity Excise Tax Law

Sec. 2-6.     Sunset of exemptions, credits and deductions.       The application of every exemption, credit and deduction  against tax imposed by this Law, shall be limited by a  reasonable and appropriate sunset date.  A purchaser subject  to the tax imposed by this Law is not entitled to take the  exemption, credit, or deduction beginning on the sunset date  and thereafter.  If a reasonable and appropriate sunset date  is not specified in the Public Act that creates the exemption,  credit, or deduction, a purchaser shall not be entitled to take  the exemption, credit, or deduction beginning 5 years after the  effective date of the Public Act creating the exemption,  credit, or deduction and thereafter.  The provisions of this  Section shall not apply to the exemption provided by Section 2-5  of this Law.    (Source: P.A. 90-561, eff. 8-1-98.)
35 ILCS 640/2-7
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 640/ - Electricity Excise Tax Law.|Article 2 - Electricity Excise Tax Law

Sec. 2-7.     Collection of electricity excise tax.(a) Beginning with bills for  electricity or electric service issued on and after August 1, 1998, the tax  imposed by this Law shall be collected from the purchaser,  other than a self-assessing purchaser  where the delivering supplier or suppliers are notified by the Department  that the purchaser has been registered as a self-assessing purchaser for the  accounts listed by the self-assessing purchaser as described in Section 2-10 of  this Law,  by  any delivering  supplier maintaining a place of business in this State at the  rates stated in Section 2-4 with respect to the electricity  delivered by such delivering supplier to or for the purchaser,  and shall be remitted to the Department as provided in Section  2-9 of this Law.  All sales to a purchaser are presumed subject to tax  collection unless the Department notifies the  delivering  supplier that the purchaser has been registered as a self-assessing purchaser  for the accounts listed by the self-assessing purchaser as described in  Section 2-10 of this Law.  Upon receipt of  notification by the  Department, the delivering supplier is  relieved of all liability for the collection and remittance  of tax from the self-assessing purchaser for which notification was provided  by the Department.  The delivering supplier is relieved of  the liability for the collection of the tax from a self-assessing purchaser  until such time as the delivering  supplier is notified in writing by the Department that the  purchaser's certification as a self-assessing purchaser is  no longer in effect.  Delivering suppliers shall collect the tax from  purchasers by adding the tax to the amount of the purchase  price received from the purchaser for delivering electricity  for or to the purchaser.  Where a delivering supplier does not collect the tax from a purchaser, other  than a self-assessing purchaser, as provided herein, such purchaser shall pay  the tax directly to the Department.(b) The credit allowed to a public utility under Section 8-403.1 of the  Public Utilities Act shall be allowed as a credit against the public utility's  obligation to remit electricity excise tax described in Section 2-9.    (Source: P.A. 90-561, eff. 8-1-98; 90-624, eff. 7-10-98; 90-813, eff.  1-29-99.)
35 ILCS 640/2-7.5
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 640/ - Electricity Excise Tax Law.|Article 2 - Electricity Excise Tax Law

Sec. 2-7.5.     Registration of delivering suppliers.     A person who engages in business as a  delivering supplier of electricity in this State shall register  with the Department.  Application for a certificate of registration shall be made  to the Department upon forms furnished by the Department and  shall contain any reasonable information the Department may  require.  Upon receipt of the application for a certificate  of registration in proper form, the Department shall issue  to the applicant a certificate of registration.The Department may deny a certificate of registration to any  applicant if such applicant  is in  default for moneys due under this Law.Any person aggrieved by any decision of the Department under  this Section may, within 20 days after notice of such  decision, protest and request a hearing, whereupon the  Department shall give notice to such person of the time and  place fixed for such hearing and shall hold a hearing in  conformity with the provisions of this Law and then issue  its final administrative decision in the matter to such  person. In the absence of such a protest within 20 days, the  Department's decision shall become final without any further  determination being made or notice given.    (Source: P.A. 90-561, eff. 8-1-98.)