Village of Coal City, IL
Grundy County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Board of Trustees of the Village of Coal City 9-13-2004 by Ord. No. 04-24. Amendments noted where applicable.]
GENERAL REFERENCES
Taxation — See Ch. 36.
A simplified municipal telecommunications tax is hereby imposed upon the act or privilege of originating in the Village or receiving in the Village intrastate or interstate telecommunications by a person under the provisions of the Simplified Municipal Telecommunications Tax Act (ILCS Ch. 35, Act 636, § 5-1 et seq.) at a rate of 6% of the gross charges for such telecommunications purchased at retail from a retailer.
The tax imposed by this chapter shall be collected and enforced by the Department of Revenue of the state. The Department of Revenue shall have full power to administer and enforce the provisions of this chapter.
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.
This chapter shall be in full force and effect from and after its passage and approval and publication as required by law; provided, however, that this chapter shall take effect for all gross charges billed by telecommunications retailers on and after January 1, 2005. The Village Clerk is hereby directed to file a certified copy of this chapter with the Department of Revenue of the state prior to September 20, 2004.
Any telecommunications provider who violates, disobeys, omits, neglects, or refuses to comply with any of the provisions of this chapter shall be subject to fine in accordance with § 10-99, the general penalty provisions of this Code.