ARTICLE VIII – “9-1-1” EMERGENCY TELEPHONE TAX

          36-8-1        IMPOSITION OF FEE.  A surcharge is hereby imposed, subject to the provisions of Section 36-8-2 of this Article, upon all telecommunications carriers engaged in the business of transmitting messages by means of electricity originating within the corporate limits of the County and terminating within the State of Illinois for funding of a “9-1-1” emergency telephone system. 

          36-8-2        FEE ESTABLISHED.  A surcharge is hereby imposed at a rate of One Dollar ($1.00) per month in-service network connection, other than those network connections assigned to the County, where the subscribers service address for each network connection(s) are located within the corporate limits of the County.  The “service address” shall mean the location of the subscriber’s primary use of the network connection(s).  A network connection shall not be deemed in-service where a subscriber’s account is uncollectible. 

          36-8-3        ACCOUNTING CHARGE.  In lieu of the telecommunication carriers imposing a three percent (3%) accounting and collection charge on its subscribers as permitted under the “Act”, each telecommunication carrier is hereby authorized and instructed to recover said accounting and collection charge by deducting three percent (3%) from the amount of surcharge, which is Two Dollars Fifty Cents ($2.50) per line per month, per in-service network connection, otherwise due and owing the County prior to remittance under Section 36-8-6 and 36-8-7 of this Article. 

          36-8-4        DEFINITIONS.  For the purpose of this Article, the following definitions shall apply:

          (A)               “Network connection(s)” means the number of voice grade communications channels directly between a subscriber and a telecommunication carrier’s public switched network without the intervention of any other telecommunication carrier’s switched network which would be required to carry the subscribers interpremises traffic.

          (B)               “Transmitting messages” shall have the meaning ascribed to a term in Chapter 24; Section 8-11-2 of the Illinois Municipal Code.

          (C)               “Telecommunication carrier” means any natural individual, form, trust, estate, partnership, association, joint stock company, joint adventure, corporation, municipal corporation or political subdivision of this State, or a receiver, trustee, conservator or other representative appointed by the order of any court engaged in the business of transmitting messages by means of electricity.

          36-8-5        IMPOSITION OF SURCHARGE.  The surcharge shall be imposed on the first (1st) day of the month following the expiration of ninety (90) days from the date the County Clerk certifies to any of the telecommunication carriers who are subject to the surcharge that the referendum referred to in Section 36-8-2 of this Article has passed. 

          36-8-6        SURCHARGE DUE.  The amount of the surcharge due and owing shall be paid to the County not later than ninety (90) days after the surcharge liability accrues, net of any network or other “9-1-1” or sophisticated “9-1-1” system charge then due the particular telecommunication carrier as shown on an itemized bill and the three percent (3%) accounting and collection charge described in Section 36-8-3.

          36-8-7        ESTABLISHMENT OF FUND.  TheCountyTreasurer is to create an emergency telephone system fund in which all monies received by the surcharge imposed under this Article shall be deposited.  The County Treasurer is hereby deemed to be the custodian of the Emergency Telephone System Fund.  All interest accruing on the Emergency Telephone System Fund shall remain in the fund.  The surcharge due and owing by the telecommunication carrier shall be remitted to the County Treasurer who shall deposit said amount in the Emergency Telephone System Fund.

            36-8-8           REPORTS TO COUNTY.  Simultaneously, with the remittance of the surcharge amount to theCountyTreasurer, each telecommunication carrier shall make a return to theCountyTreasurer and to any Emergency Telephone System Board which may be created in the future, stating the following for the period for which the remittance applies:

          (A)               The name of the telecommunications carrier.

          (B)               The telecommunication carrier’s principal place of business.

          (C)               The number of network connections to which a surcharge applies.

          (D)               The amount of surcharge due.

          (E)               Any amounts which may have been deducted by the telecommunication carrier pursuant to this Article or pursuant to State statute.

          (F)               Such other information as theCountyofUnionor an Emergency Telephone System Board, which may hereafter be created, may require.

            36-8-9           AMOUNT PAID BUT NOT DUE.  If it should appear that an amount of surcharge has been paid which was not due under the provisions of this Article, whether as a result of a mistake of fact or an error of law, then such amount shall be credit against any surcharge due, or to become due, under this Article from the telecommunication carrier who made the erroneous payment.

(See 750 ILCS Sec. 15.3)

(1994)