§ 38.4.2. Collection, enforcement and administration of telecommunications infrastructure maintenance fees.

(a)

A telecommunications provider 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.

(b)

Unless otherwise approved by the City Manager, the infrastructure maintenance fee shall be remitted by the telecommunications provider 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 provider may retain an amount not to exceed two percent of the City infrastructure maintenance fee collected by it, to reimburse itself for expenses incurred in accounting for and remitting the fee.

(c)

Remittance of the infrastructure maintenance fee to the City shall be accompanied by a return, in a form to be prescribed by the City Manager, which shall contain such information as the City Manager may reasonably require.

(d)

Any infrastructure maintenance fee required to be collected pursuant to this Article, and any such infrastructure maintenance fee collected by such telecommunications provider, shall constitute a debt owed by the telecommunications provider to the City. The charge imposed under Section 38.2.4(a) by the telecommunications provider pursuant to this Article shall constitute a debt of the purchaser to the telecommunications provider which provides such services until paid and, if unpaid, is recoverable at law in the same manner as the original charge for such services.

(e)

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 any credit or refund of such fee shall be paid only in accordance with Section 37.39 of this code.

(f)

Amounts paid under this Article by telecommunications providers shall not be included in the tax base under any of the following acts as described immediately below:

(1)

"Gross charges" for purposes of the Telecommunications Excise Tax Act;

(2)

"Gross receipts" for purposes of the municipal utility tax as prescribed in Section 8-11-2 of the Illinois Municipal Code;

(3)

"Gross charges" for purposes of the municipal telecommunications tax as prescribed in Section 8-11-17 of the Illinois Municipal Code;

(4)

"Gross revenue" for purposes of the tax on annual gross revenue of public utilities prescribed in Section 2-202 of the Public Utilities Act.

(g)

Any underpayment or late payment of the amount of the City infrastructure maintenance fee due to the City by the telecommunications provider shall be subject to interest and penalties in accordance with Section 37.42 of this code.

(h)

The City Manager, or his or her 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 providers that are registered pursuant to Section 38.2.1 of this Chapter of such regulations.

(Ord. 6-2000 § 2 (part); Ord. 1-2001 § 5)