[HISTORY: Adopted by the President and Board of Trustees
of the Village of Granville as indicated in article histories. Amendments
noted where applicable.]
GENERAL REFERENCES
Taxation — See Ch. 235.
[Adopted 11-3-1998 by Ord. No. 412; amended in its entirety 12-15-1998 by Ord. No. 414]
The Village of Granville, a municipality with a population of
less than 500,000, hereby imposes an infrastructure maintenance fee
upon all telecommunications retailers providing services within the
municipal limits of the Village, Putnam County, Illinois. This fee
is adopted pursuant to the provisions of the Illinois Telecommunications
Municipal Infrastructure Maintenance Fee Act, Public Act 90-154 (the
"Act"; 35 ILCS 635/1 et seq.).
The tax imposed shall be 1% of all gross charges charged by
all telecommunications retailers to service addresses within the municipal
limits of the Village, for telecommunications originating or received
in the municipality.
This article is intended to create a uniform system for the
collection of fees associated with the privilege of using Village
rights-of-way and other public rights-of-way for telecommunications
activity within the municipal boundaries of the Village, including
the recovery of reasonable costs for regulating the use of all public
rights-of-way within its municipal boundaries for telecommunications
activity.
As used in this article, the following terms shall have the
meanings indicated:
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.
[1]
Gross charges for private line service shall include charges
imposed at each channel termination point within the Village, charges
for the channel mileage between each channel termination point within
the Village, and charges for that portion of the interstate inter-office
channel provided within the Village. However, gross charges shall
not include:
Any amounts added to a purchaser's bill because of a charge
made under:
The fee imposed by this article;
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);
The tax imposed by the Telecommunications Excise Tax Act (935
ILCS 630/1 et seq.);
911 surcharges; or
The tax imposed by Section 4251 of the Internal Revenue Code.
Charges for a sent collect telecommunication received outside
the Village.
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.
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.
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.
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.
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.)
Charges paid by inserting coins in coin-operated telecommunications
devices.
Charges for telecommunications and all services and equipment
provided to the Village.
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.
Charges for that portion of the interstate inter-office channel
provided in the Village shall be determined by the retailer as follows:
For interstate inter-office channels having two channel termination
points, only one of which is in the Village, 50% of the total charge
imposed;
For interstate inter-office channels having more than two channel
termination points, one or more of which are in the Village, an amount
equal to the total charge multiplied by a fraction, the numerator
of which is the number of channel termination points within the Village
and the denominator of which is the total number of channel termination
points; or
Any other method that reasonably apportions the total charges
for interstate inter-office channels among the states in which channel
termination points are located.
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.
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.
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 its use of consumption and
not for sale.
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 as defined in the Mobile Telecommunications
Sourcing Conformity Act (35 ILCS 638/1 et seq.). 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.[2]
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 et seq.), 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 CFR 76.1500
et seq.), as now or hereafter amended. Prepaid telephone calling arrangements
shall not be considered "telecommunications" subject to the tax imposed
under this article. For purposes of this definition, "prepaid telephone
calling arrangements" means that term as defined in Section 2-27 of
the Retailers' Occupation Tax Act (35 ILCS 120/2-27).[3]
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.
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.
A.
Every telecommunications provider as defined by this article shall register with the Village within 30 days after the effective date of this article or becoming a telecommunications provider, whichever is later, on a form to be provided by the Village; provided, however, that any telecommunications retailer that has filed a return pursuant to § 239-7C of this article shall be deemed to have registered in accordance with this section.
B.
Every telecommunications provider who has registered with the Village pursuant to Subsection A has an affirmative duty to submit an amended registration form or current return as required by § 239-7C, as the case may be, to the Village within 30 days from the date of the occurrence of any changes in the information provided by the telecommunications provider in the registration form or most recent return on file with the Village.
A.
A Village telecommunications infrastructure maintenance fee is hereby
imposed upon all telecommunications retailers in the amount of 1%
of all gross charges charged by the telecommunications retailer to
service addresses within the Village for telecommunications originating
or received in the Village.
B.
Upon the effective date of the infrastructure maintenance fee authorized
in this article, the Village infrastructure maintenance fee authorized
hereunder shall be the only fee or compensation for the use of all
public rights-of-way within the Village by telecommunications retailers.
Imposition of the infrastructure maintenance fee provided under this
article does not, however, serve as a limitation on the levying of
any taxes or imposition of any fees otherwise authorized by law.
A.
A telecommunications retailer shall charge to and collect from each
customer an additional charge in an amount equal to the Village infrastructure
maintenance fee attributable to that customer's service address.
B.
Unless otherwise approved by the Village President, the infrastructure
maintenance fee shall be remitted by the telecommunications retailer
to the Village not later than the last day of the month subsequent
to the month in which a bill is issued to the customer; provided,
however, that the telecommunications retailer may retain an amount
not to exceed 2% of the Village infrastructure maintenance fee collected
by it to reimburse itself for expenses incurred in accounting for
and remitting the fee.
C.
Remittance of the municipal infrastructure fee to the Village shall
be accompanied by a return, in a form to be prescribed by the Village
President, which shall contain such information as the Village President
may reasonably require.
D.
Any infrastructure maintenance fee required to be collected pursuant to this article and any such infrastructure maintenance fee collected by such telecommunications retailer shall constitute a debt owed by the telecommunications retailer to the Village. The charge imposed under Subsection A by the telecommunications retailer pursuant to this article shall constitute a debt of the purchaser to the telecommunications retailer who provides such services until paid and, if unpaid, is recoverable at law in the same manner as the original charge for such services.
E.
If it shall appear that an amount of infrastructure maintenance fee
has been paid that was not due under the provisions of this article,
whether as a result of a mistake of fact or an error of law, then
such amount shall be credited against any infrastructure maintenance
fee due, or to become due, under this article, from the telecommunications
retailer who made the erroneous payment; provided, however, the Village
President may request, and the telecommunications retailer shall provide,
written substantiation for such credit. However, no claim for such
credit may be made more than three years after the date of the erroneous
payment unless:
F.
Amounts paid under this article by telecommunications retailers shall
not be included in the tax base under any of the following acts as
described immediately below:[1]
G.
The Village shall have the right, in its discretion, to audit the
books and records of all telecommunications retailers subject to this
article to determine whether the telecommunications retailer has properly
accounted to the Village for the Village infrastructure maintenance
fee. Any underpayment of the amount of the Village infrastructure
maintenance fee due to the Village by the telecommunications retailer
shall be paid to the Village plus 5% of the total amount of the underpayment
determined in an audit, plus any costs incurred by the Village in
conducting the audit, in an amount not to exceed 5% of the total amount
of the underpayment determined in an audit. The sum shall be paid
to the Village within 21 days after the date of issuance of an invoice
for same.
H.
The Village President, or his or her designee, may promulgate such further or additional regulations concerning the administration and enforcement of this article, consistent with its provisions, as may be required from time to time and shall notify all telecommunications retailers that are registered pursuant to § 239-5 of this article of such regulations.
Nothing in this article 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 article 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 article 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.
Nothing in this article shall be construed as limiting any additional
or further remedies that the Village may have for enforcement of this
article.
A.
The Village hereby waives all fees, charges, and other compensation
that may accrue, after the effective date of the waiver, to the Village
by a telecommunications retailer pursuant to any existing Village
franchise, license, or similar agreement with a telecommunications
retailer during the time the Village imposes the telecommunications
infrastructure maintenance fee. This waiver shall only be effective
during the time the infrastructure maintenance fee provided for in
this article is subject to being lawfully imposed on the telecommunications
retailer and collected by the telecommunications retailer from the
customer.
B.
The Village Clerk shall send a notice of the waiver by certified
mail, return receipt requested, to each telecommunications retailer
with whom the Village has a franchise.
C.
The Village infrastructure maintenance fee provided for in this article
shall become effective and imposed on the first day of the month not
less than 90 days after the Village provides written notice by certified
mail to each telecommunications retailer with whom the Village has
an existing franchise, license, or similar agreement that the Village
waives all compensation under such existing franchise, license, or
similar agreement during such time as the fee is subject to being
lawfully imposed and collected by the retailer and remitted to the
Village. The infrastructure maintenance fee shall apply to gross charges
billed on or after the effective date as established in the preceding
sentence.
