[HISTORY: Adopted by the City Council of the City of Columbia as indicated in article histories. Amendments noted where applicable.]
[Adopted 1997 by Ord. No. 1630 (Ch. 12.05 of the 1997 Code)]
As used in this article, the following terms shall have the meanings indicated:
- 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:[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I)]
- (1) The fee imposed by this article;
- (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 or 5/9-222);
- (3) The tax imposed by the Telecommunications Excise Tax Act (35 ILCS 630/1 et seq.);
- (4) 911 surcharges; or
- (5) 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 (220 ILCS 5/9-222.1) 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 easements 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 THIS STATE
- Includes any retailer having or maintaining within the state, 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 its 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.
- 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 City through an open video system as defined in the Rules of the Federal Communications Commission (47 CFR 76.1550 et seq.), as now or hereafter amended.
- 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 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 this 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 No. 104-104), 42 U.S.C. § 332(c)(7), as now or hereafter amended, including all commercial mobile radio services, and paging services.
Every telecommunications provider as defined by this article shall register with the City 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 City; provided, however, that any telecommunications retailer that has filed a return pursuant to § 165-1.4C of this article shall be deemed to have registered in accordance with this section.
Every telecommunications provider who has registered with the City pursuant to Subsection A has an affirmative duty to submit an amended registration form or current return as required by § 165-1.4C, as the case may be, to the City 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 City.
A City telecommunications infrastructure maintenance fee is imposed upon all telecommunications retailers in the amount of 1% of all gross charges charged by the telecommunications retailer to service addresses within the City for telecommunications originating or received in the City.
Upon the effective date of the infrastructure maintenance fee authorized in this article, the City infrastructure maintenance fee authorized hereunder shall be the only fee or compensation for the use of all public rights-of-way within the City 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 telecommunications retailer shall charge to and collect from each customer an additional charge in an amount equal to the City infrastructure maintenance fee attributable to that customer's service address.
Unless otherwise approved by the City Council, the infrastructure maintenance fee shall be remitted by the telecommunications retailer to the City 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 City infrastructure maintenance fee collected by it to reimburse itself for expenses incurred in accounting for and remitting the fee.
Remittance of the municipal infrastructure fee to the City shall be accompanied by a return, in a form to be prescribed by the City Council, which shall contain such information as the City Council may reasonably require.
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 City. 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.
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 City Council 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: 1) the credit is used only to offset a claim of underpayment made by the City within the applicable statutory period of limitations, and 2) the credit derives from an overpayment made by the same telecommunications retailer during the applicable statutory period of limitations.
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:
"Gross charges" for purposes of the Telecommunications Excise Tax Act (35 ILCS 630/1 et seq.);
"Gross receipts" for purposes of the municipal utility tax as prescribed in Section 8-11-2 of the Illinois Municipal Code (65 ILCS 5/8-11-2);
"Gross charges" for purposes of the municipal telecommunications tax as prescribed in Section 8-11-17 of the Illinois Municipal Code (65 ILCS 5/8-11-17);
"Gross revenue" for purposes of the tax on annual gross revenue of public utilities prescribed in Section 2-202 of the Public Utilities Act (220 ILCS 5/2-202).
The City 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 City for the City 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. Such sum shall be paid to the City within 21 days after the date of issuance of an invoice for same.
The City Council, or its 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 § 165-1.2 of this article.
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I)]
Nothing in this article shall excuse any person or entity from obligations imposed under any law, including, but not limited to:
Generally applicable taxes; and
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
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
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 City 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 City may have for enforcement of this article.
This article supersedes all chapters or parts of chapters adopted prior hereto which are in conflict herewith, to the extent of such conflict.
[Last amended in its entirety 4-20-2020 by Ord. No. 3509, effective 5-1-2020 (Title 18 of the 1997 Code)]
Application and collection fees. Fees and rates for applications and collections shall be the maximum permitted by applicable law, including but not limited to the amounts in Public Act 100-0585, the Small Wireless Facilities Deployment Act, as may be hereafter amended, and shall be effective until an ordinance establishing such lesser or alternative amount is passed by the City Council.
Editor's Note: See 50 ILCS 840/1 et seq.
For purposes of this § 165-2.18, "City resident" shall be defined as any person that is a resident of the City of Columbia or a resident of Monroe County. "Nonresident" shall be defined as any person that is neither a resident of the City of Columbia or Monroe County.
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I)]
[Added at time of adoption of Code (see Ch. 1, General Provisions, Art. I)]
Any person, corporation, trust, unincorporated association, or other party who or which fails to pay any service charge or business license fee when due under this Chapter 165, Article II, of the Columbia Municipal Code shall be subject to one or more of the following penalties:
Late payment of City service charges or business license fees shall be subject to payment of a delinquency charge (also known as a "late payment penalty") of 1% of the amount of the delinquent payment due for each month (or part thereof) the late payment is overdue and owing.
The violator shall be subject to civil suit by the City in a court of competent jurisdiction to collect the service charge and/or business license fee due, plus any late payment penalty due.
The violator shall be guilty of an ordinance violation and upon conviction shall be fined not less than $100 nor more than the maximum fine authorized by Section 1-2-1 of the Illinois Municipal Code, as amended (65 ILCS 5/1-2-1), which maximum fine on the date hereof is $750. Each day for which a delinquency in payment exists shall be a separate offense for which a separate and additional fine may be assessed upon conviction.
Following any such delinquency in payment, the City may decline to perform any City services or issue any business license for which a charge is to be assessed under Chapter 165, Article II, of the City's Municipal Code until all delinquent license fees and/or service charges and late payment penalties due from the violator have been fully paid and satisfied (except where prohibited by law, such as disconnection of water service prior to compliance with prior notice and other state law requirements pertaining thereto).
The penalties provided for in this § 165-2.31 of the City's Municipal Code shall be cumulative and shall not be exclusive of one another.