O-33-06 06/12/2006VILLAGE OF LEMONT
ORDINANCE NO. 0 -3 - ry
AN ORDINANCE APPROVING A SIMPLIFIED
MUNICIPAL TELECOMMUNICATIONS TAX
ADOPTED BY THE
PRESIDENT AND BOARD OF TRUSTEES
OF THE VILLAGE OF LEMONT
This 12th day of June , 2006
Published in pamphlet form by
authority of the President and
Board of Trustees of the Village of
Lemont, Counties of Cook, Will, and
DuPage, Illinois this 12th day
of June , 2006
i
ORDINANCE NO. O - 3 3 _c 6
Imposition of Simplified Municipal Telecommunications Tax
Whereas, the Simplified Municipal Telecommunications Tax Act creates a
simplified municipal telecommunications tax and repeals the municipal tax on
transmitting messages under 65 ILCS 5/8 -11 -2, the municipal telecommunications tax
under 65 ILCS 5/8- 11 -17, the optional municipal infrastructure maintenance fee under 35
ILCS 635/15 and the municipal infrastructure maintenance fee under 35 ILCS 635/20
effective January 1, 2003; and
Whereas, the Illinois Department of Revenue was required under Sections 5 -25
and 5 -30 of the Simplified Municipal Telecommunications Tax Act to publish a list and
calculate a rate for the imposition of a simplified municipal telecommunications tax for
each municipality that had in place one or more of the following: a municipal tax on
transmitting messages under 65 ILCS 5/8 -11 -2, a municipal telecommunications tax
under 65 ILCS 5/8- 11 -17, or a municipal infrastructure maintenance fee under 35 1LCS
635/20 as of July 1, 2002; and
Whereas, the list published by the Illinois Department of Revenue listed this
municipality as having no simplified municipal telecommunications tax imposed under
the provisions of the Simplified Municipal Telecommunications Tax Act; and
Whereas, this municipality desires to impose a Simplified Municipal
Telecommunications Tax pursuant to the Simplified Municipal Telecommunications Tax
Act;
Now, therefore, be it ordained by the corporate authorities of the Village of Lemont,
Cook, Will and DuPage Counties, Illinois, that:
SECTION 1:. A simplified municipal telecommunications tax is hereby imposed
upon the act or privilege of originating in the municipality or receiving in the
municipality intrastate or interstate telecommunications by a person under the provisions
of the Simplified Municipal Telecommunications Tax Act, P.A. 92 -0526, at a rate of 6%
of the gross charges for such telecommunications purchased at retail from a retailer.
SECTION 2: The tax hereby imposed shall be collected and enforced by the
Department of Revenue of the State of Illinois. The Illinois Department of Revenue shall
have full power to administer and enforce the provisions of this ordinance.
SECTION 3: This Ordinance shall be in full force and effect from and after its
passage and approval and publication in pamphlet form as required by law, provided,
however, that Section 1 of this Ordinance shall take effect for all gross charges billed by
telecommunications retailers on and after the first day of January 1, 2007. The Municipal
Clerk is hereby directed to file a certified copy of this Ordinance with the Illinois
Department of Revenue prior to September 20, 2006.
PASSED AND APPROVED BY THE PRESIDENT AND BOARD OF
TRUSTEES OF THE VILLAGE OF LEMONT, COOK, WILL AND DU PAGE
COUNTIES ILLINOIS on this 12 Day of J.,11,_ , 2006
ABSENT
Debby Blatzer
Peter Coules
Brian Reaves
Cliff Miklos
Ronald Stapleton
Jeanette Virgilio
AYES NAYS PASSED
JO N F. PIAZZ , Vill e • 'esident
HARLENE SMOLLEN, Village Clerk
Illinois Department of Revenue
Legal Services Office 5 -500
101 W. Jefferson St.
Springfield, IL 62794
August 14, 2006
Village of Lemont
418 Main Street
Lemont, IL 60439 -3788
Attention: Tom Schloneger
Assistant Village Administrator
Dear Mr. Schloneger:
This is to acknowledge receipt of the Village of Lemont's Ordinance No. 0 -33 -06
increasing the Simplified Municipal Telecommunications Tax to the rate of 6 %.
The Illinois Department of Revenue shall collect, administer and enforce such Simplified
Municipal Telecommunications Tax effective January 1, 2007, in accordance with the provisions
of 35 ILCS 636/5 -1 et seq.
If you have any questions regarding this matter, please contact our office at the number
listed below.
Very truly yours,
Ari
Samuel J.LMoore
Associate Counsel
(217) 782 -2844
SJM:msk
Cc: Cecil Denton, Local Tax Allocation Division