reglab/housing_qa huggingface dataset:
35 ILCS 525/10-35
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 525/ - Parking Excise Tax Act.|Article 10 - Parking Excise Tax Act

Sec. 10-35. Revocation of certificate of registration.(a) The Department may, after notice and a hearing as provided in this Act, revoke the certificate of registration of any operator who violates any of the provisions of this Act or any rule adopted pursuant to this Act. Before revocation of a certificate of registration, the Department shall, within 90 days after non-compliance and at least 7 days prior to the date of the hearing, give the operator so accused notice in writing of the charge against him or her, and on the date designated shall conduct a hearing upon this matter. The lapse of such 90-day period shall not preclude the Department from conducting revocation proceedings at a later date if necessary. Any hearing held under this Section shall be conducted by the Director or by any officer or employee of the Department designated in writing by the Director.(b) The Department may revoke a certificate of registration for the reasons set forth in Section 2505-380 of the Department of Revenue Law of the Civil Administrative Code of Illinois.(c) Upon the hearing of any such proceeding, the Director or any officer or employee of the Department designated in writing by the Director may administer oaths, and the Department may procure by its subpoena the attendance of witnesses and, by its subpoena duces tecum, the production of relevant books and papers. Any circuit court, upon application either of the operator or of the Department, may, by order duly entered, require the attendance of witnesses and the production of relevant books and papers before the Department in any hearing relating to the revocation of certificates of registration. Upon refusal or neglect to obey the order of the court, the court may compel obedience thereof by proceedings for contempt.(d) The Department may, by application to any circuit court, obtain an injunction requiring any person who engages in business as an operator under this Act to obtain a certificate of registration. Upon refusal or neglect to obey the order of the court, the court may compel obedience by proceedings for contempt.  (Source: P.A. 101-31, eff. 6-28-19.)
35 ILCS 525/10-40
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 525/ - Parking Excise Tax Act.|Article 10 - Parking Excise Tax Act

Sec. 10-40. Valet services.(a) Persons engaged in the business of providing valet services are subject to the tax imposed by this Act on the purchase price received in connection with their valet parking operations.(b) Persons engaged in the business of providing valet services are entitled to take the credit in subsection (c) of Section 10-10.(c) Tips received by persons parking cars for persons engaged in the business of providing valet services are not subject to the tax imposed by this Act if the tips are retained by the person receiving the tip.  If the tips are turned over to the valet business, the tips shall be included in the purchase price.  (Source: P.A. 101-31, eff. 6-28-19.)
35 ILCS 525/10-45
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 525/ - Parking Excise Tax Act.|Article 10 - Parking Excise Tax Act

Sec. 10-45. Tax collected as debt owed to State.  The tax herein required to be collected by any operator or valet business and any such tax collected by that person, shall constitute a debt owed by that person to this State.  (Source: P.A. 101-31, eff. 6-28-19.)
35 ILCS 525/10-50
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 525/ - Parking Excise Tax Act.|Article 10 - Parking Excise Tax Act

Sec. 10-50. Incorporation by reference.   All of the provisions of Sections 1, 2a, 2b, 3 (except provisions relating to transaction returns and except for provisions that are inconsistent with this Act), in respect to all provisions therein other than the State rate of tax) 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5j, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 11a, 12, and 13 of the Retailers' Occupation Tax Act that are not inconsistent with this Act, and all provisions of the Uniform Penalty and Interest Act shall apply, as far as practicable, to the subject matter of this Act to the same extent as if such provisions were included in this Act.  (Source: P.A. 101-31, eff. 6-28-19.)
35 ILCS 525/10-55
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 525/ - Parking Excise Tax Act.|Article 10 - Parking Excise Tax Act

(35 ILCS 525/10-55)Sec. 10-55. Deposit of proceeds from parking excise tax.   The moneys received by the Department from the tax imposed by this Act shall be deposited into the Capital Projects Fund.  (Source: P.A. 101-31, eff. 6-28-19.)
35 ILCS 525/Art. 15 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 525/ - Parking Excise Tax Act.|Article 15 - Amendatory Provisions

   Article 15.   Amendatory Provisions  (Source: P.A. 101-31, eff. 6-28-19.)
35 ILCS 525/15-5
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 525/ - Parking Excise Tax Act.|Article 15 - Amendatory Provisions

Sec. 15-5. (Amendatory provisions; text omitted).  (Source: P.A. 101-31, eff. 6-28-19; text omitted.)
35 ILCS 525/15-10
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 525/ - Parking Excise Tax Act.|Article 15 - Amendatory Provisions

Sec. 15-10. (Amendatory provisions; text omitted).  (Source: P.A. 101-31, eff. 6-28-19; text omitted.)
35 ILCS 525/15-20
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 525/ - Parking Excise Tax Act.|Article 15 - Amendatory Provisions

Sec. 15-20. (Amendatory provisions; text omitted).  (Source: P.A. 101-31, eff. 6-28-19; text omitted.)
35 ILCS 525/15-25
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 525/ - Parking Excise Tax Act.|Article 15 - Amendatory Provisions

Sec. 15-25. (Amendatory provisions; text omitted).  (Source: P.A. 101-31, eff. 6-28-19; text omitted.)
35 ILCS 525/15-30
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 525/ - Parking Excise Tax Act.|Article 15 - Amendatory Provisions

Sec. 15-30. (Amendatory provisions; text omitted).  (Source: P.A. 101-31, eff. 6-28-19; text omitted.)
35 ILCS 525/15-35
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 525/ - Parking Excise Tax Act.|Article 15 - Amendatory Provisions

Sec. 15-35. (Amendatory provisions; text omitted).  (Source: P.A. 101-31, eff. 6-28-19; text omitted.)
35 ILCS 525/15-40
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 525/ - Parking Excise Tax Act.|Article 15 - Amendatory Provisions

Sec. 15-40. (Amendatory provisions; text omitted).  (Source: P.A. 101-31, eff. 6-28-19; text omitted.)
35 ILCS 525/15-45
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 525/ - Parking Excise Tax Act.|Article 15 - Amendatory Provisions

Sec. 15-45. (Amendatory provisions; text omitted).  (Source: P.A. 101-31, eff. 6-28-19; text omitted.)
35 ILCS 525/15-50
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 525/ - Parking Excise Tax Act.|Article 15 - Amendatory Provisions

Sec. 15-50. (Amendatory provisions; text omitted).  (Source: P.A. 101-31, eff. 6-28-19; text omitted.)
35 ILCS 525/15-55
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 525/ - Parking Excise Tax Act.|Article 15 - Amendatory Provisions

Sec. 15-55. The Cigarette Tax Act is amended by repealing Section 29.  (Source: P.A. 101-31, eff. 6-28-19.)
35 ILCS 525/15-60
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 525/ - Parking Excise Tax Act.|Article 15 - Amendatory Provisions

Sec. 15-60. (Amendatory provisions; text omitted).  (Source: P.A. 101-31, eff. 6-28-19; text omitted.)
35 ILCS 525/15-65
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 525/ - Parking Excise Tax Act.|Article 15 - Amendatory Provisions

Sec. 15-65. (Amendatory provisions; text omitted).  (Source: P.A. 101-31, eff. 6-28-19; text omitted.)
35 ILCS 525/15-75
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 525/ - Parking Excise Tax Act.|Article 15 - Amendatory Provisions

(35 ILCS 525/15-75)Sec. 15-75. (Amendatory provisions; text omitted).  (Source: P.A. 101-31, eff. 6-28-19; text omitted.)
35 ILCS 525/Art. 20 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 525/ - Parking Excise Tax Act.|Article 20 - Illinois Works Jobs Program Act (The Illinois Works Jobs Program Act is compiled at 30 ILCS 559/)

(35 ILCS 525/Art. 20 heading)           Article 20.  Illinois Works Jobs Program Act (The Illinois Works Jobs Program Act is compiled at 30 ILCS 559/)(Source: P.A. 101-31, eff. 6-28-19.)
35 ILCS 525/Art. 25 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 525/ - Parking Excise Tax Act.|Article 25 - Sports Wagering Act (The Sports Wagering Act is compiled at 230 ILCS 45/)

(35 ILCS 525/Art. 25 heading)           Article 25.  Sports Wagering Act (The Sports Wagering Act is compiled at 230 ILCS 45/)(Source: P.A. 101-31, eff. 6-28-19.)
35 ILCS 525/Art. 30 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 525/ - Parking Excise Tax Act.|Article 30 - State Fair Gaming Act (The State Fair Gaming Act is compiled at 230 ILCS 50/)

(35 ILCS 525/Art. 30 heading)           Article 30.  State Fair Gaming Act (The State Fair Gaming Act is compiled at 230 ILCS 50/)(Source: P.A. 101-31, eff. 6-28-19.)
35 ILCS 525/Art. 35 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 525/ - Parking Excise Tax Act.|Article 35 - Amendatory Provisions

           Article 35.  Amendatory Provisions  (Source: P.A. 101-31, eff. 6-28-19.)
35 ILCS 525/35-3
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 525/ - Parking Excise Tax Act.|Article 35 - Amendatory Provisions

Sec. 35-3. (Amendatory provisions; text omitted).  (Source: P.A. 101-31, eff. 6-28-19; text omitted.)
35 ILCS 525/35-5
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 525/ - Parking Excise Tax Act.|Article 35 - Amendatory Provisions

Sec. 35-5. (Amendatory provisions; text omitted).  (Source: P.A. 101-31, eff. 6-28-19; text omitted.)
35 ILCS 525/35-10
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 525/ - Parking Excise Tax Act.|Article 35 - Amendatory Provisions

Sec. 35-10. (Amendatory provisions; text omitted).  (Source: P.A. 101-31, eff. 6-28-19; text omitted.)
35 ILCS 525/35-15
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 525/ - Parking Excise Tax Act.|Article 35 - Amendatory Provisions

Sec. 35-15. (Amendatory provisions; text omitted).  (Source: P.A. 101-31, eff. 6-28-19; text omitted.)
35 ILCS 525/35-20
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 525/ - Parking Excise Tax Act.|Article 35 - Amendatory Provisions

Sec. 35-20. (Amendatory provisions; text omitted).  (Source: P.A. 101-31, eff. 6-28-19; text omitted.)
35 ILCS 525/35-25
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 525/ - Parking Excise Tax Act.|Article 35 - Amendatory Provisions

Sec. 35-25. (Amendatory provisions; text omitted).  (Source: P.A. 101-31, eff. 6-28-19; text omitted.)
35 ILCS 525/35-30
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 525/ - Parking Excise Tax Act.|Article 35 - Amendatory Provisions

Sec. 35-30. (Amendatory provisions; text omitted).  (Source: P.A. 101-31, eff. 6-28-19; text omitted.)
35 ILCS 525/35-35
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 525/ - Parking Excise Tax Act.|Article 35 - Amendatory Provisions

Sec. 35-35. (Amendatory provisions; text omitted).  (Source: P.A. 101-31, eff. 6-28-19; text omitted.)
35 ILCS 525/35-40
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 525/ - Parking Excise Tax Act.|Article 35 - Amendatory Provisions

Sec. 35-40. (Amendatory provisions; text omitted).  (Source: P.A. 101-31, eff. 6-28-19; text omitted.)
35 ILCS 525/35-45
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 525/ - Parking Excise Tax Act.|Article 35 - Amendatory Provisions

Sec. 35-45. (Amendatory provisions; text omitted).  (Source: P.A. 101-31, eff. 6-28-19; text omitted.)
35 ILCS 525/35-50
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 525/ - Parking Excise Tax Act.|Article 35 - Amendatory Provisions

Sec. 35-50. (Amendatory provisions; text omitted).  (Source: P.A. 101-31, eff. 6-28-19; text omitted.)
35 ILCS 525/35-55
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 525/ - Parking Excise Tax Act.|Article 35 - Amendatory Provisions

Sec. 35-55. (Amendatory provisions; text omitted).  (Source: P.A. 101-31, eff. 6-28-19; text omitted.)
35 ILCS 525/35-60
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 525/ - Parking Excise Tax Act.|Article 35 - Amendatory Provisions

Sec. 35-60. (Amendatory provisions; text omitted).  (Source: P.A. 101-31, eff. 6-28-19; text omitted.)
35 ILCS 525/35-65
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 525/ - Parking Excise Tax Act.|Article 35 - Amendatory Provisions

Sec. 35-65. (Amendatory provisions; text omitted).  (Source: P.A. 101-31, eff. 6-28-19; text omitted.)
35 ILCS 525/35-70
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 525/ - Parking Excise Tax Act.|Article 35 - Amendatory Provisions

Sec. 35-70. (Amendatory provisions; text omitted).  (Source: P.A. 101-31, eff. 6-28-19; text omitted.)
35 ILCS 525/35-75
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 525/ - Parking Excise Tax Act.|Article 35 - Amendatory Provisions

Sec. 35-75. (Amendatory provisions; text omitted).  (Source: P.A. 101-31, eff. 6-28-19; text omitted.)
35 ILCS 525/35-80
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 525/ - Parking Excise Tax Act.|Article 35 - Amendatory Provisions

Sec. 35-80. (Amendatory provisions; text omitted).  (Source: P.A. 101-31, eff. 6-28-19; text omitted.)
35 ILCS 525/35-85
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 525/ - Parking Excise Tax Act.|Article 35 - Amendatory Provisions

Sec. 35-85. (Amendatory provisions; text omitted).  (Source: P.A. 101-31, eff. 6-28-19; text omitted.)
35 ILCS 525/35-90
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 525/ - Parking Excise Tax Act.|Article 35 - Amendatory Provisions

Sec. 35-90. (Amendatory provisions; text omitted).  (Source: P.A. 101-31, eff. 6-28-19; text omitted.)
35 ILCS 525/35-95
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 525/ - Parking Excise Tax Act.|Article 35 - Amendatory Provisions

Sec. 35-95. The State Finance Act is amended by repealing Section 5.490.  (Source: P.A. 101-31, eff. 6-28-19.)
35 ILCS 525/35-100
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 525/ - Parking Excise Tax Act.|Article 35 - Amendatory Provisions

(35 ILCS 525/35-100)Sec. 35-100. The Illinois Horse Racing Act of 1975 is amended by repealing Sections 2.1 and 54.  (Source: P.A. 101-31, eff. 6-28-19.)
35 ILCS 525/Art. 99 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 525/ - Parking Excise Tax Act.|Article 99 - Severability; Effective Date

   Article 99.   Severability; Effective Date  (Source: P.A. 101-31, eff. 6-28-19.)
35 ILCS 525/99-95
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 525/ - Parking Excise Tax Act.|Article 99 - Severability; Effective Date

Sec. 99-95. 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. 101-31, eff. 6-28-19.)
35 ILCS 525/99-97
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 525/ - Parking Excise Tax Act.|Article 99 - Severability; Effective Date

Sec. 99-97. Severability. The provisions of this Act are severable under Section 1.31 of the Statute on Statutes.  (Source: P.A. 101-31, eff. 6-28-19.)
35 ILCS 525/99-99
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 525/ - Parking Excise Tax Act.|Article 99 - Severability; Effective Date

(35 ILCS 525/99-99)Sec. 99-99. Effective date.  This Act takes effect upon becoming law, except that the changes made to Section 2 of the Use Tax Act take effect on January 1, 2020.  (Source: P.A. 101-31, eff. 6-28-19.)
35 ILCS 636/Art. 5 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 636/ - Simplified Municipal Telecommunications Tax Act.|Article 5 - Simplified Municipal Telecommunications Tax Act

 ARTICLE 5
35 ILCS 636/5-1
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 636/ - Simplified Municipal Telecommunications Tax Act.|Article 5 - Simplified Municipal Telecommunications Tax Act

Sec. 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.)
35 ILCS 636/5-5
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 636/ - Simplified Municipal Telecommunications Tax Act.|Article 5 - Simplified Municipal Telecommunications Tax Act

Sec. 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 or receiving telecommunications, and on  retailers engaged in the business of transmitting such  telecommunications, all of which are remitted by such retailers  directly to the imposing municipality.  To simplify the imposition and collection of municipal  telecommunications taxes and to reduce complication and burden,  the General Assembly is repealing  the municipal telecommunications  tax, the municipal tax on the occupation or privilege of transmitting  messages, and the municipal infrastructure maintenance fee, and is enacting  this Simplified  Municipal Telecommunications Tax Act which  provides for a single municipally imposed telecommunications tax  which, for municipalities with populations of less than 500,000, will  be collected by the Illinois Department of Revenue, but which, for  municipalities of 500,000 or  more, will continue to be collected by such municipalities.    (Source: P.A. 92-526, eff. 7-1-02.)
35 ILCS 636/5-10
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 636/ - Simplified Municipal Telecommunications Tax Act.|Article 5 - Simplified Municipal Telecommunications Tax Act

Sec. 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 or privilege of originating in such municipality or  receiving in such municipality intrastate telecommunications by a  person.  To prevent actual multi-municipal taxation of the act or privilege that is  subject to  taxation under this subsection, any taxpayer, upon proof that the taxpayer has  paid a tax  in another municipality on that event, shall be allowed a credit against any  tax  enacted  pursuant to or authorized by this Section to the extent of the amount of the  tax  properly  due and paid in the municipality that was not previously allowed as a credit  against any  other municipal tax.  However, such tax is not imposed on such act or privilege to  the extent such act or privilege may not, under the Constitution and  statutes of the United States, be made the subject of taxation by  municipalities in this State.(b) The act or privilege of originating in such municipality or  receiving in such municipality interstate telecommunications by a  person. To prevent actual multi-state or multi-municipal taxation of the  act or privilege  that is subject to taxation under this subsection, any  taxpayer, upon  proof that the taxpayer has paid a tax in another state or municipality in  this State on such event,  shall be allowed a credit against any tax enacted pursuant to or  authorized by this Section to the extent of the amount of such tax  properly due and paid in such other state or such tax properly due and paid  in a municipality in this State  which was not previously  allowed as a credit against any other state or local tax in this  State.  However, such tax is not imposed on the act or privilege to  the extent such act or privilege may not, under the Constitution and  statutes of the United States, be made the subject of taxation by  municipalities in this State.    (Source: P.A. 92-526, eff. 7-1-02; 93-286, eff. 7-22-03.)
35 ILCS 636/5-15
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 636/ - Simplified Municipal Telecommunications Tax Act.|Article 5 - Simplified Municipal Telecommunications Tax Act

Sec. 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 not to exceed  6% of the gross charge for telecommunications purchased at retail.  If  imposed, the tax must be in increments of 0.25%.(b) For municipalities with a population of 500,000 or more, the  tax authorized by this Act may be imposed at a rate not to exceed 7%  of the gross charge for telecommunications purchased at retail.  If  imposed, the tax must be in increments of 0.25%.    (Source: P.A. 92-526, eff. 7-1-02.)
35 ILCS 636/5-20
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 636/ - Simplified Municipal Telecommunications Tax Act.|Article 5 - Simplified Municipal Telecommunications Tax Act

Sec. 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 imposed (except as  provided in Sections 5-25 and 5-30 of this Act), amended, or repealed by an  ordinance  adopted  by the municipality, which ordinance shall be filed by the municipality with  the Department pursuant to the rules of the Department.(1) Any ordinance adopted by a municipality with a     population of less than 500,000 which attempts to impose, amend or repeal the tax authorized by this Act shall be of no force and effect until properly filed with an appropriate form with the Department.(2) Any certified copy of an ordinance (i) filed with     the Department prior to October 1, 2002 shall be effective with respect to gross charges billed by telecommunications retailers on or after January 1, 2003 and (ii) filed with the Department on or after October 1, 2002 and before April 1, 2003 shall be effective with respect to gross charges billed by telecommunications retailers on or after July 1, 2003. On and after April 1, 2003, any certified copy of an ordinance filed with the Department on or before September 20 or March 20 shall be effective with respect to gross charges billed by telecommunications retailers on or after the following January 1 or July 1, respectively. If the certified ordinance is filed with the Department on or before September 20, the Department shall determine by October 10 whether the ordinance meets the criteria under this Act. If the certified ordinance is filed with the Department on or before March 20, the Department shall determine by April 10 whether the ordinance meets the criteria under this Act. If the ordinance meets the criteria, the Department shall notify the telecommunications retailers via a posting on the Department's web site that the ordinance is approved and shall list the rate. For ordinances filed with the Department on or before September 20, notification must be made no later than October 10. For ordinances filed with the Department on or before March 20, notification must be made no later than April 10.(b) On and after January 1, 2003, for municipalities with populations of  500,000 or more, the  tax authorized by this Act shall be imposed, amended, or repealed, and  any authorized exemptions granted, by the adoption of an ordinance  and notification to the telecommunications retailers.    (Source: P.A. 92-526, eff. 7-1-02; 93-286, eff. 7-22-03.)