§ 7-51-030 — Surcharge Imposed - Applicability

7-51-030 Surcharge Imposed - Applicability.

A. Pursuant to the Prepaid Wireless 9-1-1 Surcharge Act, Public Act 97-0463, as amended, there is hereby imposed on consumers a prepaid wireless 9-1-1 surcharge of 9.0 percent per retail transaction. On and after July 1, 2017, the rate shall be 7.0 percent per retail transaction, unless the General Assembly has authorized a rate of 9.0 percent per retail transaction, in which case the rate shall be 9.0 percent per retail transaction. B. The prepaid wireless 9-1-1 surcharge imposed by this chapter shall be collected by the seller from the consumer with respect to each retail transaction occurring in the City. C. The surcharge shall not be imposed or collected from entities that are tax exempt under the Retailers' Occupation Tax Act. D. The amount of the prepaid wireless 9-1-1 surcharge that is collected by a seller from a consumer, if such amount is separately stated on an invoice, receipt, or other similar document provided to the consumer by the seller, shall not be included in the base for measuring any tax, fee, surcharge, or other charge that is imposed by the State of Illinois, any political subdivision of the State, or any intergovernmental agency. (Added Coun. J. 10-5-11, p. 7956, § 2; Amend Coun. J. 7-30-14, p. 84576, § 3; Amend Coun. J. 6-28-17, p. 50445, § 1)