(35 ILCS 630/5) (from Ch. 120, par. 2005)
Sec. 5.
Any retailer maintaining a place of business in this State shall
collect and remit to the Department the tax imposed by this Act. Any such
retailer shall be liable for the tax whether or not the tax has been collected
by the retailer. To the extent that a retailer required to collect the tax
imposed by this Act has actually collected that tax, such tax is held in trust
for the benefit of the Department. 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 in this State, when sold for use, in the manner
prescribed by the Department. Whenever possible, the tax imposed by this
Article shall, when collected, be stated as a distinct item separate and apart
from the gross charge for telecommunications. The tax imposed by this
Article 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.
(Source: P.A. 91-203, eff. 7-20-99.)
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