The authorization to impose municipal telecommunications taxes and fees is an exclusive power and function of the State. A home rule municipality may not impose municipal telecommunications taxes and fees other than as authorized under this Act. This Act is a denial and limitation of municipal home rule powers and functions under subsection (g) of Section 6 of Article VII of the Illinois Constitution.
35 ILCS 636/5-90
Home rule
Known as the Simplified Municipal Telecommunications Tax Act
The act spans §§ 35-636-5-1 to 35-636-5-90 (17 sections).
P.A. 92-526, eff. 7-1-02.
Official source: Illinois General Assembly. Reproduced from public-domain Illinois statutes; confirm against the official source for the current text. Not legal advice.