35 ILCS 635/1
Short title
Short title. This Act may be cited as the Telecommunications Infrastructure Maintenance Fee Act. (Source: P.A. 92-526, eff. 1-1-03.)
Illinois Compiled Statutes 35 ILCS 635 — Telecommunications Infrastructure Maintenance Fee Act.
Illinois · statute · 35 ILCS 635 · 25 active provisions
35 ILCS 635/5
Legislative intent
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 i…
35 ILCS 635/10
Definitions
Definitions. In this Act: (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, s…
35 ILCS 635/15
State telecommunications infrastructure maintenance fees
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 tele…
35 ILCS 635/22
Certificates
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 prescr…
35 ILCS 635/24
Certificate actions
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…
35 ILCS 635/25
Collection, enforcement, and administration of State telecommunications infrastructure maintenance fees
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 sh…
35 ILCS 635/27
Returns by telecommunications retailer; extensions
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…
35 ILCS 635/27.5
Books and Records
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 an…
35 ILCS 635/27.10
Investigations and hearings
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…
35 ILCS 635/27.15
Incriminating evidence; immunity; perjury
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, documenta…
35 ILCS 635/27.20
Subpoenas; witness fees; depositions
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…
35 ILCS 635/27.25
Confidential information; exceptions
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…
35 ILCS 635/27.30
Review under Administrative Review Law
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 r…
35 ILCS 635/27.35
Rules and regulations; notice to telecommunications retailer; hearings
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 r…
35 ILCS 635/27.40
Application of Illinois Administrative Procedure Act
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 a…
35 ILCS 635/27.45
Failure to make a return
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 conv…
35 ILCS 635/27.50
Additional fees
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
Applicability of Retailers' Occupation Tax Act and Uniform Penalty and Interest Act
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 shal…
35 ILCS 635/30
Validity of existing franchise fees and agreements
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…
35 ILCS 635/35
Home rule
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 municipa…
35 ILCS 635/40
Severability
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 635/910
(Amendatory provisions; text omitted)
(Amendatory provisions; text omitted). (Source: P.A. 90-154, eff. 1-1-98; text omitted.)
35 ILCS 635/915
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(Amendatory provisions; text omitted.) (Source: P.A. 90-154, eff. 1-1-98; text omitted.)
35 ILCS 635/920
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(Amendatory provisions; text omitted.) (Source: P.A. 90-154, eff. 1-1-98; text omitted.)