35 ILCS 636/5-40
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 636/ - Simplified Municipal Telecommunications Tax Act.|Article 5 - Simplified Municipal Telecommunications Tax Act

Sec. 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  retailer maintaining a place of business in this State  and shall be remitted by such retailer to the Department.  Any  tax required to be collected pursuant to or as authorized by this Act and any  such tax collected by such retailer and required to be remitted to the  Department shall constitute a debt owed by the retailer to the State.  Retailers shall collect the tax from the taxpayer by adding the tax to  the gross charge for the act or privilege of originating or receiving  telecommunications when sold for use, in the manner prescribed by the  Department.  The tax authorized by this Act shall constitute a debt of  the taxpayer to the retailer  until paid, and, if unpaid, is recoverable at law in the same  manner as the original charge for such sale at retail.  If the  retailer fails to collect the tax from the taxpayer, then the taxpayer  shall be required to pay the tax directly to the Department in the  manner provided by the Department.(b) For municipalities with populations of 500,000 or more, the  tax authorized by this Act shall be collected from the taxpayer by a  retailer making or effectuating the sale at retail and shall be  remitted by such retailer to such municipality.  Any tax required to  be collected pursuant to an ordinance authorized by this Act and any  such tax collected by a retailer shall constitute a debt owed by the  retailer to such  municipality.  Retailers shall collect the tax from  the taxpayer by adding the tax to the gross charge for the act or  privilege of originating or receiving telecommunications when sold for  use, in the manner prescribed by such municipality.  The tax  authorized by this Act shall constitute a debt of the taxpayer to the  retailer who made or effectuated the sale at retail until paid and, if  unpaid, is recoverable at law in the same manner as the original  charge for the sale at retail.  If the retailer fails to collect the  tax from the taxpayer, then the taxpayer shall be required to pay the  tax directly to such municipality in the manner provided by such  municipality.  The municipality imposing the tax shall provide for its  administration and enforcement.(c) Retailers filing tax returns pursuant to this Act shall, at  the time of filing such return, pay to a municipality with a  population of 500,000 or more or to the Department for all other  municipalities, the amount of the tax collected, less a discount of  1% which is allowed to reimburse the retailer for the expenses  incurred in keeping records, billing the customer, preparing and  filing returns, remitting the tax and supplying data to a municipality  or the Department upon request.  No discount may be claimed by a  retailer on returns not timely filed and for taxes not timely remitted.(d) Whenever possible, the tax authorized by this Act shall,  when collected, be stated as a distinct item separate and apart from  the gross charge for telecommunications.    (Source: P.A. 92-526, eff. 7-1-02.)