2023 Illinois Compiled Statutes › Chapter 35 - REVENUE › 35 ILCS 635/ - Telecommunications Infrastructure Maintenance Fee Act.

(35 ILCS 635/1)
Sec. 1. 
		Short title. 
		This Act may be cited as the Telecommunications Infrastructure Maintenance Fee Act.
(Source: P.A. 92-526, eff. 1-1-03.)
(35 ILCS 635/5)
Sec. 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 by the Illinois Constitution of 1970.  Since that tax was
imposed, telecommunications retailers have evolved from utility status into an
increasingly competitive industry serving the public.
(b) This Act is intended to
abolish the invested capital tax on telecommunications retailers (that is,
persons engaged in the business of transmitting messages and acting as a
retailer of telecommunications as defined in Section 2 of the
Telecommunications Excise Tax Act).  Cellular telecommunications retailers have
already been excluded from application
of the invested capital tax by earlier legislative action.
(c) For the period prior to the effective date of this amendatory Act of
the 92nd General Assembly, this Act is also intended to
abolish municipal franchise fees with
respect to telecommunications retailers,
create a uniform system for the collection and
distribution of fees associated with the privilege of use of the public right
of way for telecommunications activity, and provide municipalities
with
a comprehensive method of compensation for telecommunications activity
including
the recovery of reasonable costs of regulating the use of the public
rights-of-way for telecommunications activity.
(d) For the period from the effective date of this amendatory Act of the
92nd General Assembly through December 31, 2002, it is the
intent of the General Assembly
that the municipal infrastructure maintenance fee and its rate are subject only
to the limits prescribed in Section 20, and that the fee and the rate of the
fee do not relate to use of the public rights-of-way or the costs associated
with maintaining and regulating the use of the public rights-of-way.  It is
also the intent of the General Assembly that proceeds of the municipal
infrastructure maintenance fee may be used for any lawful corporate purpose.
It is not the intent of the General Assembly that the municipal infrastructure
maintenance fee is in any way compensation for use of the public rights-of-way.
 It is the intent of the General Assembly that the fee be paid by all
telecommunications retailers, regardless of whether they have equipment in the
public rights-of-way.
(e) This amendatory Act of the 92nd
General Assembly is intended to repeal the municipal
infrastructure maintenance fee and the optional infrastructure
maintenance fee effective January 1, 2003.
(Source: P.A. 91-533, eff. 8-13-99; 92-526, eff. 2-8-02.)
(35 ILCS 635/10)
Sec. 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 and for all services rendered in connection therewith, valued in money
whether paid in money or otherwise, including cash, credits, services, and
property of every kind or nature, and shall be determined without any deduction
on account of the cost of such telecommunications, the cost of the materials
used, labor or service costs, or any other expense whatsoever.  In case credit
is extended, the amount thereof shall be included only as and when paid.
"Gross charges" for private line service shall include charges imposed at each
channel termination point within this State, charges for the channel
mileage between each
channel termination point within this State, and charges for that portion
of the interstate
inter-office channel provided within Illinois. Charges for that portion of
the interstate inter-office channel provided in Illinois shall be determined
by the retailer as follows:  (i) for interstate inter-office
channels having 2 channel termination points, only one of which is in
Illinois, 50% of the total charge imposed; or (ii) for interstate
inter-office channels having more than 2 channel termination points, one or
more of which are in Illinois, an amount equal to the total charge
multiplied by a fraction, the numerator of which is the number of channel
termination points within Illinois and the denominator of which is the total
number of channel termination points. Prior to January 1,
2004, any method consistent with this
paragraph
or other method that reasonably apportions the total charges for interstate
inter-office
channels among the states in which channel terminations points are located
shall be accepted as a reasonable method to determine the charges for
that portion of the interstate inter-office channel provided within Illinois
for that period. However, "gross charges" shall not include any of the
following:
(1) Any amounts added to a purchaser's bill because     of a charge made under: (i) the fee imposed by this Section, (ii) additional charges added to a purchaser's bill under Section 9-221 or 9-222 of the Public Utilities Act, (iii) the tax imposed by the Telecommunications Excise Tax Act, (iv) 911 surcharges, (v) the tax imposed by Section 4251 of the Internal Revenue Code, or (vi) the tax imposed by the Simplified Municipal Telecommunications Tax Act.
(2) Charges for a sent collect telecommunication     received outside of this State.
(3) Charges for leased time on equipment or charges     for the storage of data or information or subsequent retrieval or the processing of data or information intended to change its form or content.  Such equipment includes, but is not limited to, the use of calculators, computers, data processing equipment, tabulating equipment, or accounting equipment and also includes the usage of computers under a time-sharing agreement.
(4) Charges for customer equipment, including such     equipment that is leased or rented by the customer from any source, wherein such charges are disaggregated and separately identified from other charges.
(5) Charges to business enterprises certified under     Section 9-222.1 of the Public Utilities Act to the extent of such exemption and during the period of time specified by the Department of Commerce and Economic Opportunity.
(5.1) Charges to business enterprises certified under     Section 95 of the Reimagining Energy and Vehicles in Illinois Act, to the extent of the exemption and during the period of time specified by the Department of Commerce and Economic Opportunity.
(5.2) Charges to business enterprises certified under     Section 110-95 of the Manufacturing Illinois Chips for Real Opportunity (MICRO) Act, to the extent of the exemption and during the period of time specified by the Department of Commerce and Economic Opportunity.
(6) Charges for telecommunications and all services     and equipment provided in connection therewith between a parent corporation and its wholly owned subsidiaries or between wholly owned subsidiaries, and only to the extent that the charges between the parent corporation and wholly owned subsidiaries or between wholly owned subsidiaries represent expense allocation between the corporations and not the generation of profit other than a regulatory required profit for the corporation rendering such services.
(7) Bad debts ("bad debt" means any portion of a debt     that is related to a sale at retail for which gross charges are not otherwise deductible or excludable that has become worthless or uncollectible, as determined under applicable federal income tax standards; if the portion of the debt deemed to be bad is subsequently paid, the retailer shall report and pay the tax on that portion during the reporting period in which the payment is made).
(8) Charges paid by inserting coins in coin-operated     telecommunication devices.
(9) Charges for nontaxable services or     telecommunications if (i) those charges are aggregated with other charges for telecommunications that are taxable, (ii) those charges are not separately stated on the customer bill or invoice, and (iii) the retailer can reasonably identify the nontaxable charges on the retailer's books and records kept in the regular course of business. If the nontaxable charges cannot reasonably be identified, the gross charge from the sale of both taxable and nontaxable services or telecommunications billed on a combined basis shall be attributed to the taxable services or telecommunications. The burden of proving nontaxable charges shall be on the retailer of the telecommunications.
(a-5) "Department" means the Illinois Department of Revenue.
(b) "Telecommunications" includes, but is not limited to, messages or
information transmitted through use of local, toll, and wide area telephone
service, channel services, telegraph services, teletypewriter service, computer
exchange services, private line services, specialized mobile radio services,
or any other transmission of messages or information by electronic or similar
means, between or among points by wire, cable, fiber optics, laser, microwave,
radio, satellite, or similar facilities.  Unless the context clearly requires
otherwise, "telecommunications" shall also include wireless telecommunications
as hereinafter defined.  "Telecommunications" shall not include value added
services in which computer processing applications are used to act on the
form, content, code, and protocol of the information for purposes other than
transmission.  "Telecommunications" shall not include purchase of
telecommunications by a telecommunications service provider for use as a
component part of the service provided by him or her to the ultimate retail
consumer who originates or terminates the end-to-end communications.  Retailer
access charges, right of access charges, charges for use of intercompany
facilities, and all telecommunications resold in the subsequent provision and
used as a component of, or integrated into, end-to-end telecommunications
service shall not be included in gross charges as sales for resale.
"Telecommunications" shall not include the provision of cable services through
a cable system as defined in the Cable Communications Act of 1984 (47 U.S.C.
Sections 521 and following) as now or hereafter amended or through an open
video system as defined in the Rules of the Federal Communications Commission
(47 C.D.F. 76.1550 and following) as now or hereafter amended.  Beginning
January 1, 2001, prepaid telephone calling arrangements shall not be considered
"telecommunications" subject to the tax imposed under this Act.  For purposes
of this Section, "prepaid telephone calling arrangements" means that term as
defined in Section 2-27 of the Retailers' Occupation Tax Act.
(c) "Wireless telecommunications" includes cellular mobile telephone
services, personal wireless services as defined in Section 704(C) of the
Telecommunications Act of 1996 (Public Law No. 104-104) as now or hereafter
amended, including all commercial mobile radio services, and paging
services.
(d) "Telecommunications retailer" or "retailer" or "carrier" means and
includes every person engaged in the business of making sales of
telecommunications at retail as defined in this Section.  The Department may,
in its discretion, upon applications, authorize the collection of the fee
hereby imposed by any retailer not maintaining a place of business within this
State, who, to the satisfaction of the Department, furnishes adequate security
to insure collection and payment of the fee.  When so authorized, it shall be
the duty of such retailer to pay the fee upon all of the gross charges for
telecommunications in the same manner and subject to the same requirements as
a retailer maintaining a place of business within this State.
(e) "Retailer maintaining a place of business in this State", or any like
term, means and includes any retailer having or maintaining within this State,
directly or by a subsidiary, an office, distribution facilities, transmission
facilities, sales office, warehouse, or other place of business, or any agent
or other representative operating within this State under the authority of the
retailer or its subsidiary, irrespective of whether such place of business or
agent or other representative is located here permanently or temporarily, or
whether such retailer or subsidiary is licensed to do business in this State.
(f) "Sale of telecommunications at retail" means the transmitting,
supplying, or furnishing of telecommunications and all services rendered in
connection therewith for a consideration, other than between a parent
corporation and its wholly owned subsidiaries or between wholly owned
subsidiaries, when the gross charge made by one such corporation to another
such corporation is not greater than the gross charge paid to the retailer
for their use or consumption and not for sale.
(g) "Service address" means the location of telecommunications equipment
from which telecommunications services are originated or at which
telecommunications services are received.  If this is not a defined location,
as in the case of wireless telecommunications, paging systems, maritime
systems, service address means the customer's place of primary use as defined
in the Mobile Telecommunications Sourcing Conformity Act.  For air-to-ground
systems, and the like, "service address" shall mean the location of the
customer's primary use of the telecommunications equipment as defined by the
location in Illinois where bills are sent.
(Source: P.A. 102-1125, eff. 2-3-23.)
(35 ILCS 635/15)
Sec. 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 tax in
an amount
specified in subsection (b).
(b) The amount of the State infrastructure maintenance fee imposed upon a
telecommunications retailer under this Section shall be equal to 0.5% of all
gross charges charged by the telecommunications retailer to service addresses
in this State for telecommunications, other than wireless telecommunications,
originating or received in this State.  However, the State infrastructure
maintenance fee is not imposed in any case in which the imposition of the fee
would violate the Constitution or statutes of the United States.
(c) (Blank).
(d) (Blank).
(e) The State infrastructure maintenance fee authorized by this Section shall be collected,
enforced, and
administered as set forth in subsection (b) of Section 25 of this Act.
(Source: P.A. 92-526, eff. 1-1-03.)
(35 ILCS 635/20)
Sec. 20. 
		(Repealed).
(Source: P.A. 92-526, eff. 2-8-02.  Repealed internally, eff. 1-1-03.)
(35 ILCS 635/22)
Sec. 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 Act without first having
obtained a certificate of registration to do so from the
Department.  Application for the certificate shall be made to the
Department in a form prescribed and furnished by the Department.
Each applicant for a certificate shall furnish to the Department
on a form prescribed by the Department and signed by the
applicant under penalties of perjury, the following information:
(1) The name of the applicant.
(2) The address of the location at which the     applicant proposes to engage in business as a telecommunications retailer in this State.
(3) Other information the Department may reasonably     require.
The Department, upon receipt of an application in proper
form, shall issue to the applicant a certificate, in a form
prescribed by the Department, which shall permit the applicant to
whom it is issued to engage in business as a telecommunications retailer
at the place shown on his or her application.
No certificate issued under this Act is transferable or
assignable.  No certificate shall be issued to any person
who is in default to the State of Illinois for moneys due under
this Act or any other tax Act administered by the Department.
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 Act 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.
The Department may, in its discretion, upon application,
authorize the payment of the fees imposed under this Act by any
telecommunications retailer not otherwise subject to the fees
imposed under this Act who, to the satisfaction of the
Department, furnishes adequate security to ensure payment of the
fees.  The telecommunications retailer shall be issued, without
charge, a certificate to remit the fees.  When so authorized, it
shall be the duty of the telecommunications retailer to remit the
fees imposed upon the gross charges charged by the
telecommunications retailer to service addresses in this State
for telecommunications in the same manner and subject to the same
requirements as a telecommunications retailer operating within
this State.
(Source: P.A. 92-16, eff. 6-28-01.)
(35 ILCS 635/24)
Sec. 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 any of the provisions of this Act or regulations
promulgated thereunder. The notice shall specify the alleged
violation or violations upon which the revocation, cancellation,
or suspension proceeding is based.
The Department may, after notice and a hearing as provided
herein, revoke the certificate of registration of any person who
violates any of the provisions of 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 person 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 of
Revenue or by any officer or employee of the Department
designated, in writing, by the Director of Revenue.
Upon the hearing of any such proceeding, the Director of
Revenue, or any officer or employee of the Department designated,
in writing, by the Director of Revenue, 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 accused 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.
The Department may, by application to any circuit court,
obtain an injunction restraining any person who engages in
business as a telecommunications retailer without a certificate
(either because his or her certificate has been revoked,
canceled, or suspended or because of a failure to obtain a
certificate in the first instance) from engaging in that business
until that person, as if that person were a new applicant for a
certificate, complies with all of the conditions, restrictions,
and requirements of Section 22 of this Act and qualifies for
and obtains a certificate. Refusal or neglect to obey the order
of the court may result in punishment for contempt.
(Source: P.A. 90-562, eff. 12-16-97.)
(35 ILCS 635/25)
Sec. 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 infrastructure
maintenance fee attributable to that customer's service address.  Such additional charge shall be shown separately
on the bill to each customer.
(b) The State infrastructure maintenance fee shall be designated as a replacement for the personal
property
tax and shall be remitted by the telecommunications retailer to the Department; provided, however, that the
telecommunications retailer
may retain an amount not to exceed 2% of the State infrastructure maintenance
fee paid to the
Department, with a timely paid and timely filed return to reimburse itself for
expenses incurred in collecting, accounting for, and remitting the fee.
Beginning on the first day of the first calendar month to occur on or after the effective date of this amendatory Act of the 98th General Assembly, an amount equal to 1/12 of 5% of the cash receipts collected during the preceding fiscal year by the Audit Bureau of the Department from the tax under this Act shall be paid each month into the Tax Compliance and Administration Fund to be used, subject to appropriation, to fund additional auditors and compliance personnel at the Department of Revenue. All
remaining amounts herein remitted to the Department shall be paid into the Personal
Property Tax Replacement Fund in the State Treasury.
(Source: P.A. 98-1098, eff. 8-26-14.)
(35 ILCS 635/27)
Sec. 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 maintaining a place of business in this
State
shall make a return and payment of fees to the Department for the
preceding calendar month on a form prescribed and furnished by
the Department. The return shall be signed by the telecommunications retailer
under
penalties of perjury and shall contain the following information:
1. His or her name;
2. The address of his or her principal place of     business, or the address of the principal place of business (if that is a different address) from which he or she engages in the business of transmitting telecommunications;
3. The total amount of gross charges charged by him     or her during the preceding calendar month for providing telecommunications during such calendar month;
4. The total amount received by him or her during the     preceding calendar month on credit extended;
5. Deductions allowed by law;
6. Gross charges that were charged by him or her     during the preceding calendar month and upon the basis of which the State infrastructure maintenance fee is imposed;
7. (Blank);
8. Amounts of fees due;
9. Such other reasonable information as the     Department may require.
If the telecommunications retailer's average monthly liability to the
Department does not exceed $100, the Department may authorize his
or her returns to be filed on a quarter annual basis, with the return
for January, February, and March of a given year being due by
April 15 of such year; with the return for April, May, and June of
a given year being due by July 15 of such year; with the return
for July, August, and September of a given year being due by
October 15 of such year; and with the return of October, November,
and December of a given year being due by January 15 of the
following year.
Notwithstanding any other provision of this Act concerning
the time within which a telecommunications retailer may file his or her return,
in the case
of any telecommunications retailer who ceases to engage in a kind of business
which
makes him or her responsible for filing returns under this Act, such
telecommunications retailer shall file a final return under this Act with the
Department not more than one month after discontinuing such
business.
In making such return, the telecommunications retailer shall determine the
value of any consideration other than money received by him or her and
he or she shall include such value in his or her return. Such determination
shall be subject to review and revision by the Department in the
manner hereinafter provided for the correction of returns.
If any payment provided for in this Section exceeds the
telecommunications retailer's liabilities under this Act, as shown on an
original
monthly return, the Department may
authorize the telecommunications retailer to credit such excess payment
against liability subsequently to be remitted to the Department
under this Act, in accordance with reasonable rules and
regulations prescribed by the Department. If the Department
subsequently determines that all or any part of the credit taken
was not actually due to the telecommunications retailer, the telecommunications
retailer's 2% discount
shall be reduced by 2% of the difference between the credit taken
and that actually due, and that telecommunications retailer shall be liable for
penalties and interest on such difference.
Any telecommunications retailer required to make payments under this Section
may make the payments by electronic funds transfer. The
Department shall adopt rules necessary to effectuate a program of
electronic funds transfer.
(Source: P.A. 92-526, eff. 1-1-03.)
(35 ILCS 635/27.5)
Sec. 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 which such telecommunications retailers
are
required by this Act to report to the Department by filing
monthly returns with the Department. All books and records and
other papers and documents required by this Act to be kept shall
be kept in the English language and shall, at all times during
business hours of the day, be subject to inspection by the
Department or its duly authorized agents and employees. Books and
records reflecting gross charges received during any period with
respect to which the Department is authorized to establish
liability as provided by this Act shall be preserved until the
expiration of such period unless the Department, in writing,
authorizes their destruction or disposal at an earlier date.
The Department may, upon written authorization of the
Director, destroy any returns or any records, papers, or memoranda
pertaining to such returns upon the expiration of any period
covered by such returns with respect to which the Department is
authorized to establish liability.
(Source: P.A. 90-562, eff. 12-16-97.)
(35 ILCS 635/27.10)
Sec. 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
designated, in writing, by the Director thereof, may hold
investigations and, except for matters otherwise reserved to the Illinois Independent Tax Tribunal, may hold hearings concerning any matters covered by
this Act and may examine any books, papers, records, or memoranda
bearing upon the business transacted by any such telecommunications retailer
and may
require the attendance of such telecommunications retailer or any officer or
employee of such telecommunications retailer, or of any person having knowledge
of
such business, and may take testimony and require proof for its
information. In the conduct of any investigation or hearing,
neither the Department nor any officer or employee thereof shall
be bound by the technical rules of evidence, and no informality
in any proceeding, or in the manner of taking testimony, shall
invalidate any order, decision, rule, or regulation made,
approved, or confirmed by the Department. The Director or any
officer or employee thereof shall have power to administer oaths
to any such persons. The books, papers, records, and memoranda of
the Department, or parts thereof, may be proved in any hearing,
investigation, or legal proceeding by a reproduced copy thereof
under the certificate of the Director. Such reproduced copy shall
without further proof, be admitted into evidence before the
Department or in any legal proceeding.
(Source: P.A. 97-1129, eff. 8-28-12.)
(35 ILCS 635/27.15)
Sec. 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 upon
any hearing, when ordered to do so by the Department or any
officer or employee thereof, upon the ground that the testimony
or evidence, documentary or otherwise, may tend to incriminate
him or her or subject him or her to a criminal penalty, but no person shall be
prosecuted or subjected to any criminal penalty for, or on
account of, any transaction made or thing concerning which he or she may
testify or produce evidence, documentary or otherwise, before the
Department or any officer or employee thereof; provided, that
such immunity shall extend only to a natural person who, in
obedience to a subpoena, gives testimony under oath or produces
evidence, documentary or otherwise, under oath. No person so
testifying shall be exempt from prosecution and punishment for
perjury committed in so testifying.
(Source: P.A. 90-562, eff. 12-16-97.)
(35 ILCS 635/27.20)
Sec. 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 or
his or her own instance, or on the written request of any party
to the proceeding, issue subpoenas requiring the attendance of
and the giving of testimony by witnesses, and subpoenas duces
tecum requiring the production of books, papers, records, or
memoranda. All subpoenas issued under this Act may be served by
any person of full age. The fees of witnesses for attendance and
travel shall be the same as the fees of witnesses before the
circuit court of this State; such fees to be paid when the
witness is excused from further attendance. When the witness is
subpoenaed at the instance of the Department or any officer or
employee thereof, such fees shall be paid in the same manner as
other expenses of the Department, and when the witness is
subpoenaed at the instance of any telecommunications retailer to any such
proceeding
the Department may require that the cost of service of the
subpoena and the fee of the witness be borne by the telecommunications retailer
at
whose instance the witness is summoned. In such case, the
Department, in its discretion, may require a deposit to cover the
cost of such service and witness fees. A subpoena issued as
aforesaid shall be served in the same manner as a subpoena issued
out of a court.
Any circuit court of this State, upon the application of the
Department or any officer or employee thereof may, in its
discretion, compel the attendance of witnesses, the production of
books, papers, records, or memoranda and the giving of testimony
before the Department or any officer or employee thereof
conducting an investigation or holding a hearing authorized by
this Act, by an attachment for contempt, or otherwise, in the
same manner as production of evidence may be compelled before the
court.
The Department or any officer or employee thereof, or any
party in an investigation or hearing before the Department, may
cause the depositions of witnesses residing within or without the
State to be taken in the manner prescribed by law for like
depositions in civil actions in courts of this State, and, to
that end, compel the attendance of witnesses and the production
of books, papers, records, or memoranda.
(Source: P.A. 90-562, eff. 12-16-97.)
(35 ILCS 635/27.25)
Sec. 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 be confidential, except for official purposes, and any
person who divulges any such information in any manner, except in
accordance with a proper judicial order or as otherwise provided
by law, shall be guilty of a Class B misdemeanor.
Provided, that nothing contained in this Act shall prevent
the Director from publishing or making available to the public
the names and addresses of telecommunications retailers filing returns under
this
Act, or from publishing or making available reasonable statistics
concerning the operation of the fees wherein the contents of
returns are grouped into aggregates in such a way that the
information contained in any individual return shall not be
disclosed.
And provided, that nothing contained in this Act shall
prevent the Director from making available to the United States
Government or any officer or agency thereof, for exclusively
official purposes, information received by the Department in the
administration of this Act.
The furnishing upon request of the Auditor General, or his or her
authorized agents, for official use, of returns filed and
information related thereto under this Act is deemed to be an
official purpose within the meaning of this Section.
The Director may make available to any State agency,
including the Illinois Supreme Court, which licenses persons to
engage in any occupation, information that a person licensed by
such agency has failed to file returns under this Act or pay the
fees, penalty, and interest shown therein, or has failed to pay
any final assessment of fees, penalty, or interest due under this
Act. An assessment is final when all proceedings in court for
review of such assessment have terminated or the time for the
taking thereof has expired without such proceedings being
instituted.
The Director shall make available for public inspection in the Department's
principal office and for publication, at cost, administrative decisions issued
on or after January 1, 1998.  These decisions are to be made available in a
manner so that the following taxpayer information is not disclosed:
(1) The names, addresses, and identification numbers     of the taxpayer, related entities, and employees.
(2) At the sole discretion of the Director, trade     secrets or other confidential information identified as such by the taxpayer, no later than 30 days after receipt of an administrative decision, by such means as the Department shall provide by rule.
The Director shall determine the appropriate extent of the deletions allowed
in paragraph (2).  In the event the taxpayer does not submit deletions, the
Director shall make only the deletions specified in paragraph (1).
The Director shall make available for public inspection and publication an
administrative decision within 180 days after the issuance of the
administrative decision.  The term "administrative decision" has the same
meaning as defined in Section 3-101 of Article III of the Code of Civil
Procedure.  Costs collected under this Section shall be paid into the Tax
Compliance and Administration Fund.
(Source: P.A. 90-562, eff. 12-16-97.)
(35 ILCS 635/27.30)
Sec. 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 of the Department in
administering the provisions of this Act: Provided that if the
administrative proceeding that is to be reviewed judicially is a
claim for refund proceeding commenced in accordance with this Act
and Section 2a of the State Officers and Employees Money
Disposition Act, the Circuit Court having jurisdiction of the
action for judicial review under this Section and under the
Administrative Review Law shall be the same court
that entered the temporary restraining order or preliminary
injunction that is provided for in Section 2a of the State
Officers and Employees Money Disposition Act and that enables
such claim proceeding to be processed and disposed of as a claim
for refund proceeding rather than as a claim for credit
proceeding.
Except as otherwise provided in this Section with respect to the Illinois Independent Tax Tribunal, the provisions of the Administrative Review Law, and the
rules adopted pursuant thereto, shall apply to and govern all
proceedings for the judicial review of final administrative
decisions of the Department hereunder. The term "administrative
decision" is defined as in Section 3-101 of the Code of Civil
Procedure.
The provisions of the Illinois Independent Tax Tribunal Act of 2012, and the rules adopted
pursuant thereto, shall apply to and govern all proceedings for the
judicial review of final administrative decisions of the Department that are subject to the jurisdiction of the Illinois Independent Tax Tribunal.
Service upon the Director or Assistant Director of the
Department of Revenue of summons issued in any action to review a
final administrative decision shall be service upon the
Department. The Department shall certify the record of its
proceedings if the telecommunications retailer shall pay to it the sum of 75¢
per
page of testimony taken before the Department and 25¢ per page of
all other matters contained in such record, except that these
charges may be waived where the Department is satisfied that the
aggrieved party is a poor person who cannot afford to pay such
charges.
(Source: P.A. 97-1129, eff. 8-28-12; 98-463, eff. 8-16-13.)
(35 ILCS 635/27.35)
Sec. 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
and enforcement of only the State infrastructure maintenance fee authorized by
this Act.
Whenever notice to a telecommunications retailer is required by this Act,
such
notice may be given by United States certified or registered
mail, addressed to the telecommunications retailer concerned at his or her last
known
address, and proof of such mailing shall be sufficient for the
purposes of this Act. In the case of a notice of hearing, such
notice shall be mailed not less than 7 days prior to the day
fixed for the hearing.
All hearings provided for in this Act with respect to a
telecommunications retailer having his or her principal place of business other
than in
Cook County shall be held at the Department's office nearest to
the location of the telecommunications retailer's principal place of business:
Provided that if the telecommunications retailer has his or her principal place
of
business in Cook County, such hearing shall be held in Cook
County; and provided further that if the telecommunications retailer does not
have
his principal place of business in this State, such hearings
shall be held in Sangamon County.
Whenever any proceeding provided by this Act has been begun
by the Department or by a person subject thereto and such person
thereafter dies or becomes a person under legal disability before
the proceeding has been concluded, the legal representative of
the deceased person or a person under legal disability shall
notify the Department of such death or legal disability. The
legal representative, as such, shall then be substituted by the
Department in place of and for the person. Within 20 days after
notice to the legal representative of the time fixed for that
purpose, the proceeding may proceed in all respects and with like
effect as though the person had not died or become a person under
legal disability.
(Source: P.A. 92-526, eff. 1-1-03.)
(35 ILCS 635/27.40)
Sec. 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 the Department of Revenue under this Act,
except that (i) paragraph (b) of Section 5-10 of the
Administrative Procedure Act does not apply to final orders,
decisions, and opinions of the Department, (ii) subparagraph
(a)(ii) of Section 5-10 of the Administrative Procedure Act does
not apply to forms established by the Department for use under
this Act, and (iii) the provisions of Section 10-45 of the
Administrative Procedure Act regarding proposals for decision are
excluded and not applicable to the Department under this Act to the extent Section 10-45 applies to hearings not otherwise subject to the Illinois Independent Tax Tribunal Act of 2012.
(Source: P.A. 97-1129, eff. 8-28-12; 98-463, eff. 8-16-13.)
(35 ILCS 635/27.45)
Sec. 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 any other provision of this Act or any rule or
regulation of the Department for the administration and
enforcement of this Act, is guilty of a business offense and,
upon conviction thereof, shall be fined not less than $1,000 nor
more than $7,500.
(Source: P.A. 90-562, eff. 12-16-97.)
(35 ILCS 635/27.50)
Sec. 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 or by any municipal
corporation or political subdivision thereof.
(Source: P.A. 90-562, eff. 12-16-97.)
(35 ILCS 635/27.55)
Sec. 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, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b, and 6c 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 herein.
References in the 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
persons engaged in the business of transmitting messages when
used in this Act. References in the incorporated Sections of the
Retailers' Occupation Tax Act to purchasers of tangible personal
property mean purchasers of the service of transmitting messages
when used in this Act. References in the incorporated Sections
of the Retailers' Occupation Tax Act to sales of tangible
personal property mean the transmitting of messages when used in
this Act. References to "taxes" in these incorporated Sections
shall be construed to apply to the administration, payment, and
remittance of all fees under this Act.
(Source: P.A. 90-562, eff. 12-16-97.)
(35 ILCS 635/30)
Sec. 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 for the recovery of
reasonable costs of regulating the use of the public rights-of-way,
shall be imposed upon, levied on, or otherwise required of telecommunications
retailers by ordinance, resolution, or contract, nor shall any other
new charges be required from telecommunications retailers by
municipalities from and
after the effective date of this Act.
Nothing in this Act shall excuse any person or entity from obligations imposed
under any law concerning generally applicable taxes or standards for
construction on, over, under, or within, use of or
repair of the public rights-of-way, including standards relating to free
standing towers and other structures upon the public way, nor shall any
person or entity be excused
from any liability imposed by any such law for the failure to comply with such
generally applicable taxes or standards governing construction on, over, under,
or within, use of or repair of the
public rights-of-way.
(b) Agreements between telecommunications retailers and municipalities
entered into before the effective date of this Act regarding use of
the public ways shall remain valid according to and for their stated terms,
except as to fees or charges waived under Section 5-60 of the Simplified
Municipal Telecommunications Tax Act.
(c) The regulation of the terms and conditions upon which poles, conduits,
and other facilities located in the public way may be shared by or between
telecommunications retailers shall be committed exclusively to the jurisdiction
of the Illinois Commerce Commission and the Federal Communications Commission,
and such regulation shall not be among the home rule powers and functions
described in subsection (h) of Section 6 of Article VII of the Illinois
Constitution.  Moreover, no municipality may enter into any
contract or agreement with a telecommunications retailer with respect to the
terms and conditions upon which poles, conduits, and other facilities located
in
the public way may be shared by or between telecommunications retailers.
(Source: P.A. 92-526, eff. 1-1-03.)
(35 ILCS 635/35)
Sec. 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
franchise or other fees upon or require other compensation from
telecommunications retailers for use of the public way.  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. 1-1-03.)
(35 ILCS 635/40)
Sec. 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
application does not affect other provisions or applications of the Act that
can be given effect without the invalid provision or application.
(Source: P.A. 90-154, eff. 1-1-98.)
(35 ILCS 635/905)
Sec. 905. 
		The Messages Tax Act is amended by repealing Section 2a.1.
(Source: P.A. 90-154, eff. 1-1-98.)
(35 ILCS 635/910)
Sec. 910. 
		(Amendatory provisions; text omitted).
(Source: P.A. 90-154, eff. 1-1-98; text omitted.)
(35 ILCS 635/915)
Sec. 915. 
		
		(Amendatory provisions; text omitted.)
(Source: P.A. 90-154, eff. 1-1-98; text omitted.)
(35 ILCS 635/920)
Sec. 920. 
		
		(Amendatory provisions; text omitted.)
(Source: P.A. 90-154, eff. 1-1-98; text omitted.)