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91_SB1674sam001
LRB9113151SMdvam01
1 AMENDMENT TO SENATE BILL 1674
2 AMENDMENT NO. . Amend Senate Bill 1674, on page 1,
3 line 27, page 3, line 7, page 4, line 16, page 5, line 24,
4 and page 11, line 27, by replacing "authorizations", each
5 time it appears, with "authorization"; and
6 on page 2, by replacing lines 10 through 13 with the
7 following:
8 "include an arrangement whereby the service provider reflects
9 the amount of a purchase as a credit on an account for a
10 customer under an existing subscription plan."; and
11 on page 3, by replacing lines 20 through 23 with the
12 following:
13 "include an arrangement whereby the service provider reflects
14 the amount of the purchase as a credit on an account for a
15 customer under an existing subscription plan."; and
16 on page 4, by replacing lines 29 through 32 with the
17 following:
18 "include an arrangement whereby the service provider reflects
19 the amount of the purchase as a credit on an account for a
20 customer under an existing subscription plan."; and
21 on page 6, by replacing lines 5 through 10 with the
22 following:
-2- LRB9113151SMdvam01
1 "include an arrangement whereby the service provider reflects
2 the amount of the purchase as a credit on an account for a
3 customer under an existing subscription plan.
4 Section 25. The Telecommunications Excise Tax Act is
5 amended by changing Sections 2, 3, 4, and 6 as follows:"; and
6 on page 12, immediately below line 27, by inserting the
7 following:
8 "(35 ILCS 630/4) (from Ch. 120, par. 2004)
9 Sec. 4. Until December 31, 1997, a tax is imposed upon
10 the act or privilege of originating in this State or
11 receiving in this State interstate telecommunications by a
12 person in this State at the rate of 5% of the gross charge
13 for such telecommunications purchased at retail from a
14 retailer by such person. Beginning January 1, 1998, a tax is
15 imposed upon the act or privilege of originating in this
16 State or receiving in this State interstate
17 telecommunications by a person in this State at the rate of
18 7% of the gross charge for such telecommunications purchased
19 at retail from a retailer by such person. To prevent actual
20 multi-state taxation of the act or privilege that is subject
21 to taxation under this paragraph, any taxpayer, upon proof
22 that that taxpayer has paid a tax in another state on such
23 event, shall be allowed a credit against the tax imposed in
24 this Section 4 to the extent of the amount of such tax
25 properly due and paid in such other state. However, such tax
26 is not imposed on the act or privilege to the extent such act
27 or privilege may not, under the Constitution and statutes of
28 the United States, be made the subject of taxation by the
29 State. Beginning on January 1, 2001, prepaid telephone
30 calling arrangements shall not be considered
31 telecommunications subject to the tax imposed under this Act.
32 (Source: P.A. 90-548, eff. 12-4-97.)"; and
-3- LRB9113151SMdvam01
1 on page 23, by replacing lines 12 and 13 with the following:
2 "be subject to the tax imposed under this Section. For
3 purposes of this Section,".