HomeMy Public PortalAboutOrdinance 1639,~ y~, `
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VILLAGE OF PLAINFIELD
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ORDINANCE NO. 1639
IMPOSING A MUNICIPAL TELECOMMUNICATIONS TAX
ADOPTED BY THE
PRESIDENT AND BOARD OF TRUSTEES
OF THE
VILLAGE OF PLAINFIELD
THIS 18TH DAY OF DECEMBER, 1995
PUBLISHED IN PAMPHLET FORM BY THE AUTHORITY OF THE PRESIDENT AND
BOARD OF TRUSTEES OF THE VILLAGE OF PLAINFIELD, WILL COUNTY,
ILLINOIS THIS 3RD DAY OF JANUARY, 1996.
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ORDINANCE NO. 16 3 9
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AN ORDINANCE IMPOSING
A MUNICIPAL TELECOMMUNICATIONS TAX
NOW, THEREFORE, BE IT ORDAINED BY THE PRESIDENT AND BOARD OF
TRUSTEES OF THE VILLAGE OF PLAINFIELD, AS FOLLOWS:
Section 1: A tax is imposed on any or all of the following acts or privileges:
(1) The act or privilege of originating in the Village of Plainfield, hereinafter
referred to as "Village", or receiving in the Village intrastate telecommunications
by a person at a rate not to exceed a ~ __ of the gross charge far such
telecommunications purchased at retail from a retailer by such person. However,
such tax is not imposed on such act or privilege to the extent such act or privilege
may not, under the Constitution and statutes of the United States, be made the
subject of taxation by municipalities in this State.
(2) The act or privilege of originating in the Village or receiving in the Village
interstate telecommunications by a person at a rate not to exceed 4 ~ of the
gross charge for such telecommunications purchased at retail from a retailer by
such person. To prevent actual multi-state taxation of the act or privilege that is
subject to taxation under this paragraph, any taxpayer, upon proof that the
taxpayer has paid a tax in another state on such event, shall be allowed a credit
against any tax enacted pursuant to an ordinance authorized by this paragraph to
the extent of the amount of such tax properly due and paid in such other state
which was not previously allowed as a credit against any other state or local tax
in this State. However, such tax is not imposed on the act or privilege to the
extent such act or privilege may not, under the Constitution and statutes of the
United States, be made the subject of taxation by municipalities in this State.
Section 2; The tax authorized by this ordinance shall be collected from the
taxpayer by a retailer maintaining a place of business in this State and making or effectuating
the sale at retail and shall be remitted by such retailer to the Village. Any tax required to
be collected pursuant to this ordinance and any such tax collected by such retailer shall
constitute a debt awed by the retailer to the Village. Retailers shall collect the tax from the
taxpayer by adding the tax to the gross charge for the act or privilege of originating or
receiving telecommunications when sold for use in the manner prescribed by the Village.
The tax authorized by this ordinance shall constitute a debt of the purchaser to the retailer
who provides such taxable services .until paid and, if unpaid, is recoverable at law in the
same manner as the original charge for such taxable services. If the retailer fails to collect
the tax from the taxpayer, then the taxpayer shall be required to pay the tax directly to the
Village in the manner provided by the Village.
Section 3: The tax imposed by this ordinance shall be in addition to the payment
of money, or value of products or services furnished to the Village of Plainfield by the
taxpayer as compensation for the use of its streets, alleys, or other public places, or
installation and maintenance therein, thereon, or thereunder of poles, wires, pipes, or other
equipment used in the operation of the taxpayer's business.
Section 4: For the purpose of the taxes authorized by the ordinance:
(1) "Amount Paid: means the amount charged to the taxpayer's service address
in the Village regardless of where such amount is billed or paid.
(2) "Gross Charge" means the amount paid for the act or privilege of
originating or receiving telecommunications in 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 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. However, "gross charge" shall
not include:
(A) Any amounts added to a purchaser's bill because of a charge made
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pursuant to : (i) the tax imposed by this Section, (ii) additional charges
added to a purchaser's bill pursuant to Section 9-222 of the Public Utilities
Act', (iii) the tax imposed by the Telecommunications Excise Tax Actz, or
(iv) the tax imposed by Section 4251 of the Internal Revenue Code3;
(B) charges for a sent collect telecommunication received outside of 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 atime-sharing agreement;
(D) charges far 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 Acta to the extent of such exemption and during the period
of time specified by the Department of Commerce and Community Affairs;
(F) charges for telecommunications and all services and equipment
provided in connection therewith between a parent corporation and its
wholly owned subsidiaries ar between wholly owned subsidiaries when the
tax imposed under this Section has already been paid to a retailer 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 far the
corporation rendering such service;
(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); or
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(H) charges paid by inserting coins in coin-operated telecommunication
devices.
(3) "Interstate telecommunications" means all telecommunications that either
originate ar terminate outside this State.
(4) "Intrastate telecommunications" means all telecommunications that originate
and terminate within this State.
(5) "Person" means any natural individual, firm trust, estate, partnership,
association, joint stack company, joint venture, corporation, or a receiver, trustee,
guardian or other representative appointed by order of any court, the Federal and
State governments, including State universities created by statute, or any city,
town, county, or other political subdivision of this State.
(6) "Purchase at retail" means the acquisition, consumption or use of
telecommunications through a sale at retail.
(7) "Retailer" means and includes every person engaged in the business of
making sales at retail as defined in this Section. The Village may, in its
discretion, upon application, authorize the collection of the tax 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 insure collection and
payment of the tax. Such retailer shall be issued, without charge, a permit to
collect such tax. When so authorized, it shall be the duty of such retailer to
collect the tax upon all of the gross charges for telecommunications in the Village
in the same manner and subject to the same requirements as a retailer maintaining
a place of business within the Village.
(8) "Retailer maintaining a place of business in this State, " or any like term,
means and includes any retailer having or maintaining within this 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 with 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, ar whether such retailer or subsidiary is
licensed to do business in this State.
(9) "Sale at retail" means the transmitting, supplying or furnishing of
telecommunications and all services rendered in connection therewith far a
consideration, to persons other than the Federal and State governments, and State
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universities created by statute and other than between a parent corporation and its
wholly owned subsidiaries or between wholly owned subsidiaries, when the tax has
already been paid to a retailer and 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 resale.
(10) "Service address" means the location of telecommunications equipment from
which telecommunications services are originated or at which telecommunications
services are received by a taxpayer. If this is not a defined location, as in the case
of mobile phones, paging systems, maritime systems, air-to-ground systems and
the like, "service address" shall mean the location of a taxpayer's primary use of
the telecommunications equipment as defined by telephone number, authorization
code, or location in Illinois where bills are sent.
(11) "Taxpayer" means a person who individually or through his agents,
employees, or permittees engages in the act or privilege of originating in the
Village or receiving in the Village telecommunications and who incurs a tax
liability under any ordinance authorized by this Section.
(12) "Telecommunications," in addition to the usual and popular meaning,
includes but is not limited ta, messages or information transmitted through use of
local, toll and wide area telephone service, channel. services, telegraph services,
teletypewriter service, computer exchange services; cellular mobile
telecommunications service, specialized mobile radio services, paging service, or
any other form of mobile and portable one-way or two-way communications, or
any other transmission. of messages or information by electronic or similar means,
between or among points by wire, cable, fiberoptics, laser, microwave, radio,
satellite or similar facilities. The definition of "telecommunications" shall not
include value added services in which computer processing applications are used
to act on the farm, 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 taxable end-to-end communications. Carrier access
charges, right of access charges, charges for use of inner-company facilities, and
all telecommunications resold in the subsequent provision used as a component of,
ar integrated into, end-ta-end telecommunications service shall be non-taxable as
sales for resale.
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" (13) If a person, who originates or receives telecommunications in the Village,
claims to be a reseller of such telecommunications, such person shall apply to the
Village for a resale number. Such applicant shall state facts which will show the
Village why such applicant is not liable for tax under this ordinance on any of such
purchases and shall furnish such additional information as the Village may
reasonably require.
Upon approval of the application, the Village shall assign a resale number to the
applicant and shall certify such number to the applicant. The Village may cancel
any number which is obtained through misrepresentation, or which is used to send
or receive such telecommunication tax-free when such actions in fact are not for
resale, or which no longer applies because of the person's having discontinued the
making of resales.
Section 5: All tax receipts received by the Village pursuant to this ordinance
shall be placed in a separate fund.
Section b: Any taxpayer who fails to make a return, or who makes a fraudulent
return, or who wilfully violates any other provision of this ordinance is guilty of a
misdemeanor and, upon conviction thereof, shall be fined not less than one x u n d r e d
dollars ($10 0 . o o) nor more than Seven Hundred Fifty dollars ($ 750.00), and in
addition shall be liable in a civil action for the amount of tax due, plus interest and costs.
Section 7: This Ordinance is adopted pursuant to Chapter 65, Section 8-11-17
of the Illinois Compiled Statutes.
Section 8: This Ordinance shall take effect F ~ b ~ ~.a ~y 1, 1 g 9 5 .
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This Ordinance shall be numbered as Ordinance No. ~ 5 3 9
PASSED THIS 18th DAY OF December , 1995.
AYES: Heimerdinger, Smolich, Stalzer, Peterson.
NAYS: Lambert, Rack, Dement.
ABSENT: o
APPROVED THIS 18th DAY OF December 1995.
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VILLAGE PRESIDENT
ATTEST:
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STATE OF ILLINOIS )
COUNTY OF WILL ) SS.
VILLAGE OF PLAINFTELD )
CERTSFTCATE
I, Susan Janik, DO HEREBY CERTIFY THAT I am the duly appointed
Vil~.age Clerk for the Village of Plainfield; that the foregoing is
a true and correct copy of Ordinance No. 1639 Imposing A Municipal
Telecommunications Tax within the Village of Plainfield, Will
County, Illinois, duly adopted by the President and Board of
Trustees of the Village of Plainfield, at a regular meeting held on
the 18th day of December, 1995, the Ordinance being a part of the
official records of the Vi].1,age of Plainfield, Will County,
Illinois.
Dated this 3rd day of January, 7.996. ;~
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SEAL
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~ ~ ' VILLAGE OF PLAINFIELD
~ WILL COUNTY'S OLDEST COMMUNIN
January 5 , ~. 9 9 6
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John E. Peterson
PRESIDENT
TRUSTEES
Jeffrey Dement
Jack Heimerdinger
Michael Lambert
Richard Rock
Raymond Smolich
Kurt Stalzer
Susan Janik
YILLAGE CLERK
Ms. Allison Zedler
Ameritech
225 W. Randolph HQ30D
Chicago, IL 60601
Dear Ms. Zedler:
Enclosed please find Ordinance No. 1639 in which the Village of
Plainfield is imposing a Municipal Telecommunications Tax.
I am presently trying to find an address fora Clearing House for
Long Distance Services. I contacted 111inois Telephone Association
in Springfield, Illinois, but have not heard back from them yet.
Tf you can be of any assistance in this regard, please notify me.
Tf you need further information, please feel free to call on me.
S ~acerely,
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~' Susan Jani~~yy;
Village Clerk
1400 NORTH DIVISION STREET •PLAINFIELD, ILLINOIS 60544 • (815) 436-7053 • Fax (815) 436-1950
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VILLAGE OF PLAINFIELD
WILL COUNTY'S OLDEST COMMUNITY
January 17, 1996
John E. Peterson
PRESIDENT
TRUSTEES
Jeffrey Dement
Jack Heimerdinger
Michael Lambert
Richard Rock
Raymond Smolich
Kurt Stalzer
Susan Janik
VILLAGE CLERK
Ms. Elizabeth Epp
Vertex, Inc.
1041 Old Cassatt Rd.
Berwyn, PA 19312
Dear Ms. Epp:
Enclosed please find Ordinance No. 1639 in which the Village of
Plainfield is imposing a Municipal Telecommunications Tax. I am
also enclosing certified copies of the Minutes of the Regular Board
Meeting held on December 18, 1995 in which the Municipal
Telecommunications Tax was approved.
If you need further information, please feel free to call on me.
Sincerely,
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Susan Ja ~. ,
Village C erk
1400 NORTH DIVISION STREET •PLAINFIELD, ILLINOIS 60544 • (815) 43fi-7093 • Fax (815) 436-1950
John E. Peterson
PRE3I~ENT
TRUSTEES
Jeffrey Dement
VILLAGE OF PLAINFIELD Jack Helmerdinger
Michael Lambert
WILL COUNTY'S OLDEST COMMUNITY Richard Rock
January 17, 1996
Cellular One
930 National Parkway
Schaumburg, IL. 60173
Dear Gentlemen:
Raymond Smolich
Kurt 5talzer
Susan Janik
VILLAGE CLERK
Enclosed please find Ordinance No. 1.639 in which the Village of
Plainfield is imposing a Municipal Telecommunications Tax. I am
also enclosing certified copies of the Minutes of the Regular Soard
Meeting held on December 18, 1995 in which the Municipal
Telecommunications Tax was approved.
Tf you need further information, please feel free to call on me.
Sincerely,
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Susan Janik,
Village Cle k
1400 NORTH DIVISION STREET • PLAINFIELD, ILLINOIS 60544 • (815) 436-7093 • Fax (815) 436-1950