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HomeMy WebLinkAboutG39-04 1 i • Ordinance No. G39-04 AN ORDINANCE AMENDING ORDINANCE NO. G29-04 PROVIDING FOR AN INCREASE IN THE MUNICIPAL TELECOMMUNICATIONS TAX WHEREAS,the City of Elgin has the authority to adopt ordinances and to promulgate rules and regulations that pertain to its government and affairs and to protect the public health, safety and welfare of its citizens; and WHEREAS,the City of Elgin imposes certain taxes and fees related to telecommunications services; and WHEREAS, pursuant to 35 ILCS 635/1, et seq., the City of Elgin previously enacted the Telecommunications Infrastructure Maintenance Fee ordinance in Chapter 4.60 of the Elgin Municipal Code, 1976, as amended, which imposed a telecommunications infrastructure maintenance fee at a rate of one (1%)percent of gross charges; and WHEREAS,on February 8,2002,the Governor of the State of Illinois signed into law Public Act 92-0526, entitled the Simplified Municipal Telecommunications Tax Act, providing that effective January 1,2003,the municipal telecommunications infrastructure maintenance fee will be replaced with a simplified municipal telecommunications tax at a rate up to six(6%)percent of gross charges in municipalities; and WHEREAS,by operation of law in the Simplified Municipal Telecommunications Tax Act effective January 1, 2003, the City of Elgin's previous telecommunications infrastructure maintenance fee of one(1%)percent was replaced with a simplified municipal telecommunications tax of one (1%) percent in the City of Elgin; and WHEREAS, the simplified municipal telecommunications tax has the benefit of easing burdens on businesses by reducing the number of filings and payments required each year; and WHEREAS, the City Council of the City of Elgin has determined it is necessary and desirable to increase the rate of the tax authorized by the Simplified Municipal Telecommunications Tax Act from the current rate of one(1%)percent of gross charges to the rate of five(5%)percent of gross charge; and WHEREAS, on March 10, 2004 the City Council of the City of Elgin adopted Ordinance No. G29-04 providing for an increase in the Simplified Municipal Telecommunications Tax rate to five (5%) percent; and WHEREAS, the City Council of the City of Elgin has determined that it is necessary and desirable to make certain technical amendments to Ordinance G29-04. • essi. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF ELGIN, ILLINOIS, that Ordinance No. G29-04 adopted by the City Council on March 10,2004 be and is hereby amended to read as follows: Section 1. Recitals. The facts and statements contained in the preamble to this ordinance are found to be true and correct and are hereby adopted as part of this ordinance. Section 2. That the Elgin Municipal Code, 1976, as amended, be and is hereby further amended by adding a new Chapter 4.38 thereto entitled"Simplified Municipal Telecommunications Tax" to read as follows: "Chapter 4.38 Simplified Municipal Telecommunications Tax 4.38.010 Simplified Municipal Telecommunications Tax: The rate of the Simplified Municipal Telecommunications Tax imposed under the Simplified Municipal Telecommunications Tax Act(35 ILCS 636/5-1 et seq.)is hereby changed to five (5%)percent. 4.38.020 Collection: rik 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. That Chapter 4.60 of the Elgin Municipal Code, 1976, as amended, entitled "Telecommunications Infrastructure Maintenance Fee"be and is repealed. Section 4. All ordinances or parts of ordinances in conflict with the provisions of this ordinance be and are hereby repealed. Section 5. This ordinance shall be in full force and effect from and after its passage and approval and publication as required by law,provided,however,that(1) the tax provided for herein shall take effect for all bills issued on or after the first day of July 2004 and(2) any amounts due or payable to the municipality for any tax periods ending prior to the first day of July, 2004 shall nevertheless remain payable as if this ordinance had not been adopted. Copies of this ordinance shall be certified and filed with the Illinois Department of Revenue. E• Schock, Mayor 2 Presented: March 31, 2004 Passed: March 31, 2004 Vote: Yeas: 5 Nays: 1 Recorded: April 1, 2004 Published: Attest: Dolonna Mecum, City Clerk rik 3