As used in this chapter, the following terms
shall have the following meanings:
GROSS CHARGES
The amount paid to a telecommunications retailer for the
act or privilege of originating or receiving telecommunications within
the Village, 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 point within the Village, charges for the channel mileage
between each channel point within the Village, and charges for that
portion of the interstate interoffice channel provided within the
Village. However, gross charges shall not include:
A.
Any amounts added to a purchaser's bill because
of a charge made under:
(1)
The fee imposed by this section;
(2)
Additional charges added to a purchaser's bill under Section
9-221 or 9-222 of the Public Utilities Act (220 ILCS 5/9-221 and 5/9-222);
(3)
Amounts collected under 35 ILCS 636/5-1 et seq.;
(4)
The tax imposed by the Telecommunications Excise Tax Act (35
ILCS 630/1 et seq.);
(6)
The tax imposed by Section 4251 of the Internal Revenue Code.
B.
Charges for a sent-collect telecommunication
received outside the Village;
C.
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;
D.
Charges for customer equipment, including such
equipment that is leased or rented by the customer from any source,
wherein such charges are desegregated and separately identified from
other charges;
E.
Charges to business enterprises certified under
Section 9-222.1 of the Public Utilities Act (220 ILCS 5/9-222.1) to
the extent of such exemption and during the period of time specified
by the Village;
F.
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;
G.
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);
H.
Charges paid by inserting coins in coin-operated
telecommunications devices; or
I.
Charges for telecommunications and all services
and equipment provided to the Village.
PUBLIC RIGHT-OF-WAY
Any municipal street, alley, water or public right-of-way
dedicated or commonly used for utility purposes, including utility
easements wherein the Village has acquired the right and authority
to locate or permit the location of utilities consistent with telecommunications
facilities. "Public right-of-way" shall not include any real or personal
Village property that is not specifically described in the previous
sentence and shall not include Village buildings and other structures
or improvements, regardless of whether they are situated in the public
right-of-way.
RETAILER MAINTAINING A PLACE OF BUSINESS IN THIS STATE (or any
like term)
Includes any retailer having or maintaining within the State
of Illinois, 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.
SALE OF TELECOMMUNICATIONS AT RETAIL
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.
SERVICE ADDRESS
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, 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.
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. § 521 and following) as now or hereafter
amended or cable or other programming services subject to an open
video system fee payable to the Village 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 chapter. For purposes of this section, "prepaid telephone calling
arrangements" means that term as defined in Section 2-27 of the Retailers'
Occupation Tax Act (35 ILCS 120/2-27).
TELECOMMUNICATIONS PROVIDER
Any telecommunications retailer and any person that is not
a telecommunications retailer that installs, owns, operates or controls
equipment in the public right-of-way that is used or designed to be
used to transmit telecommunications in any form.
TELECOMMUNICATIONS RETAILER or RETAILER or CARRIER
Includes every person engaged in the business of making sales
of telecommunications at retail as defined in this section. The Village
may, in its discretion, upon application, 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 Village,
furnishes adequate security to ensure 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 the Village.
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), 42 U.S.C. § 332(c)(7),
as now or hereafter amended, including all commercial mobile radio
services, and paging services.
Nothing in this chapter shall excuse any person
or entity from obligations imposed under any law, including but not
limited to:
A. Generally applicable taxes; and
B. Standards for construction on, over, under, or within,
use of or repair of the public rights-of-way, including standards
relating to freestanding towers and other structures upon the public
rights-of-way, as provided; and
C. Any liability imposed 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;
and
D. Compliance with any ordinance or provision of this
Code concerning uses or structures not located on, over, or within
the right-of-way.
Any franchise, license, or similar agreements
between telecommunications retailers and the Village entered into
before the effective date of this chapter regarding the use of public
rights-of-way shall remain valid according to and for their stated
terms except for any fees, charges or other compensation to the extent
waived.
Any telecommunications provider who violates,
disobeys, omits, neglects or refuses to comply with any of the provisions
of this chapter shall be subject to a penalty in an amount not less
than $100 nor more than $750 and six months' imprisonment, or both.
Nothing in this chapter shall be construed as
limiting any additional or further remedies that the Village may have
for enforcement of this chapter.