§ 3.12.020. Tax.

A tax is hereby imposed upon any and all the following acts or privileges:

(A)

The act or privilege or originating in the City or receiving in the City intrastate telecommunications by a person at a rate of six (6) percent of the gross charge for such telecommunications purchased at retail from a retailer.

(B)

The act or privilege or originating in the City or receiving in the City interstate telecommunications by a person at a rate of six (6) percent of the gross charge for such telecommunications purchased at retail from a retailer. To prevent actual multi-state taxation of the act or privilege that is subject to taxation under this subsection, any taxpayer, upon proof that the taxpayer has paid a tax in another state on such event, shall be allowed a credit against any tax enacted pursuant to or authorized by this section to the extent of the amount of such tax properly due and paid in such other state which was not previously allowed as a credit against any other state or local tax in this State.

(C)

The tax imposed by this chapter is not imposed on such act or privilege to the extent such act or privilege may not, under the Constitution and statutes of the United States, be made the subject of taxation by the City.

(Ord. No. 3318, 12-9-2002)

State law reference

Tax authorized and tax rate, 35 ILCS 636/5-10 et seq.