[Ord. 778, 12-5-1997; amended by 2003 Code]
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 City, 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 City, charges for the channel mileage between each channel point
within the City, and charges for that portion of the interstate interoffice
channel provided within the City. 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 chapter; 2) additional charges
added to a purchaser's bill under Sections 9-221 or 9-222 of
the public utilities act; 3) amounts collected under Section 811-17 of the Illinois
municipal code; 4) the tax imposed by the telecommunications excise tax
act; 5) 911 surcharges; or 6) the tax imposed by Section 4251
of the internal revenue code;
B.
Charges for a sent collect telecommunication received outside
the City;
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 disaggregated and separately identified from other charges;
E.
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 City;
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 City.
PUBLIC RIGHT OF WAY
Any municipal street, alley, water or public right of way
dedicated or commonly used for utility purposes, including utility
casements wherein the City 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
City property that is not specifically described in the previous sentence
and shall not include City 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 THE STATE, OR ANY
LIKE TERM
Means and 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 the 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 the 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 ease 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 services, 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 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 City through an open video system
as defined in the rules of the federal communications commission (47
CDF 76.1550 and following) as now or hereafter amended.
TELECOMMUNICATIONS PROVIDER
A.
Any telecommunications retailer; and
B.
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
Means and includes every person engaged in the business of
making "sales of telecommunications at retail" as defined in this
section. The City may, in its discretion, upon application, authorize
the collection of the fee hereby imposed by any retailer not maintaining
a place of business within the state, who, to the satisfaction of
the City, 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 City.
WIRELESS TELECOMMUNICATIONS
Includes cellular mobile telephone services, personal wireless
services as defined in Section 704(C) of the Telecommunications Act
of 1996 (Public Law 104-104), 42 U.S.C. § 332(c)(7), as
now or hereafter amended, including all commercial mobile radio services,
and paging services.
[Ord. 778, 12-5-1997; amended by 2003 Code]
Amounts paid under this chapter by telecommunications retailers
shall not be included in the tax base under any of the following acts
as described immediately below:
A. "Gross charges" for purposes of the telecommunications excise tax
act.
B. "Gross receipts" for purposes of the municipal utility tax as prescribed
in Section 8-11-2 of the Illinois municipal code.
C. "Gross charges" for purposes of the municipal telecommunications
tax as prescribed in Section 8-11-17 of the Illinois municipal code.
D. "Gross revenue" for purposes of the tax on annual gross revenue of
public utilities prescribed in Section 2-202 of the public utilities
act.
[Ord. 778, 12-5-1997]
The City shall have the right, in its discretion, to audit the
books and records of all telecommunications retailers subject to this
chapter to determine whether the telecommunications retailer has properly
accounted to the City for the City's infrastructure maintenance
fee. Any underpayment of the amount of the City infrastructure maintenance
fee due to the City by the telecommunications retailer shall be paid
to the City plus 5% of the total amount of the underpayment determined
in an audit, plus any costs incurred by the City in conducting the
audit, in an amount not to exceed 5% of the total amount of the underpayment
determined in an audit. Said sum shall be paid to the City within
21 days after the date of issuance of an invoice for same.
[Ord. 778, 12-5-1997]
The City may promulgate such further or additional regulations concerning the administration and enforcement of this chapter, consistent with its provisions, as may be required from time to time, and shall notify all telecommunications retailers that are registered pursuant to Section
7-5-2 of this chapter of such regulations.
[Ord. 778, 12-5-1997]
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.
[Ord. 778, 12-5-1997]
The City infrastructure maintenance fee provided for in this
chapter shall become effective and imposed on the first day of the
month not less than 90 days after the City provides written notice
by certified mail to each telecommunications retailer with whom the
City has an existing franchise, license, or similar agreement that
the City 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
City. The infrastructure maintenance fee shall apply to gross charges
billed on or after the effective date as established in the preceding
sentence.
[Ord. 778, 12-5-1997]
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 Title 1, Chapter
1-4, of this Code. Nothing in this chapter shall be construed as limiting any additional or further remedies that the City may have for enforcement of this chapter.