G-866 - 08/26/2008 - TAX - OrdinancesORDINANCE 2008 -TX- TELECOM -G -866
AN ORDINANCE ESTABLISHING A SIMPLIFIED MUNICIPAL
TELECOMMUNICATIONS TAX AND AMENDING TITLE 5, CHAPTER 3
OF THE VILLAGE CODE OF THE VILLAGE OF OAK BROOK, ILLINOIS
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
ILCS 635/20 as of July 1, 2002, and
WHEREAS, the Village desires to impose a Simplified Municipal Telecommunications Tax
pursuant to the Simplified Municipal Telecommunications Tax Act
NOW, THEREFORE, BE IT ORDAINED BY THE PRESIDENT AND BOARD OF TRUSTEES OF
THE VILLAGE OF OAK BROOK, DU PAGE AND COOK COUNTIES, ILLINOIS, as follows
Section 1 Section 5 -3 -1 of the Village Code is repealed
Section 2 Section 5 -3 -2 is renumbered as Section 5 -3 -1 and amended to read as follows
A simplified municipal telecommunications tax is hereby imposed upon the act or privilege of originating in
the Village or receiving in the Village intrastate or interstate telecommunications by a person under the
provisions of the Simplified Municipal Telecommunications Tax Act (35 ILCS 636/5 -1, et seq.), at a rate of
6 0% of the gross charges for such telecommunications purchased at retail from a retailer
Section 3 The following is added as Section 5 -3 -2
The simplified municipal telecommunications tax 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Section 4 Section 5 -3 -3 through 5 -3 -8, inclusive, are repealed
Section 5 If any section, paragraph, clause or provision of this ordinance shall be held invalid,
the invalidity thereof shall not effect any of the other provisions of this ordinance
Section 6 All ordinances in conflict herewith are hereby repealed to the extent of such conflict
Section 7 This ordinance shall be in full force and effect from and after its passage, approval
and publication as required by law
Section 8 This ordinance shall be in full force and effect from and after its passage, approval
and publication in pamphlet form provided, however, that the simplified municipal telecommunications tax
shall tax effect for all gross charges billed by telecommunications retailers on or after January 1, 2009
Ordinance 2008 -TX- TELECOM -G -866
Establishing a Simplified Municipal
Telecommunications Tax
Page 2 of 2
APPROVED THIS 26th day of August, 8
J jn`W Craig
,illaae President
PASSED THIS 26th day of August, 2008
Ayes Trustees Carson, Kennedy, Manofsky, Saiyed, Sanford and Wolin
Nays None
Absent None
Abstain
None
ATTEST
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Charlotte K Pruss
Village Clerk
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