CHICAGO PREPAID WIRELESS 9-1-1 SURCHARGE

Municipal Code of Chicago tit. 7, ch. 7-51

in effect

Municipal Code of Chicago § 7-51-010 Title.

7-51-010 Title. This chapter shall be known and cited as the "Chicago Prepaid Wireless 9-1-1 Surcharge Ordinance". The surcharge imposed by this chapter shall be known as the "Chicago Prepaid Wireless 9-1-1 Surcharge" and is imposed in addition to all other taxes imposed by the City of Chicago, the State of Illinois or any other municipal corporation or political subdivision thereof. (Added Coun. J. 10-5-11, p. 7956, § 2)

Municipal Code of Chicago § 7-51-020 Definitions.

7-51-020 Definitions. When any of the following words or terms are used in this chapter, whether or not capitalized, they shall have the meaning or construction ascribed to them in this section: "Board" means the Chicago Emergency Telephone System Board created by Chapter 3-64 of this Code. "City" means the City of Chicago. "Comptroller'" means the comptroller of the city. "Consumer" means a person who purchases prepaid wireless telecommunications service in a retail transaction. "Department" means the department of finance of the city. "Prepaid wireless E9-1-1 surcharge" means the charge that is required to be collected by a seller from a consumer in the amount established under Section 7-51-030 of this chapter. "Prepaid wireless telecommunications service" means a wireless telecommunications service that allows a caller to dial 9-1-1 to access the 9-1-1 system, which service must be paid for in advance and is sold in predetermined units or dollars of which the amount declines with use in a known amount. "Provider" means a person that provides prepaid wireless telecommunications service pursuant to a license issued by the Federal Communications Commission. "Retail transaction" means the purchase of prepaid wireless telecommunications service from a seller for any purpose other than resale. "Seller" means a person who sells prepaid wireless telecommunications service to another person. "Wireless telecommunications service" means commercial mobile radio service as defined by 47 C.F.R. 20.3. All other terms shall have the meaning provided in the Prepaid Wireless 9-1-1 Surcharge Act, Public Act 97-0463, as amended. (Added Coun. J. 10-5-11, p. 7956, § 2; Amend Coun. J. 11-8-12, p. 38872, § 154)

Municipal Code of Chicago § 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)

Municipal Code of Chicago § 7-51-040 Administration and enforcement.

7-51-040 Administration and enforcement. The Illinois Department of Revenue shall administer the collection of the 9-1-1 surcharge imposed by this chapter and may adopt and enforce reasonable rules relating to the administration and enforcement of the provisions of this ordinance as may be deemed expedient. The Illinois Department of Revenue may deduct an amount, not to exceed 3 percent during the first year following the effective date of this ordinance and not to exceed 2 percent during every year thereafter of remitted charges, to be retained by the Illinois Department of Revenue to reimburse its direct costs of administering the collection and remittance of the prepaid wireless 9-1-1 surcharge. The comptroller is authorized to enter into an intergovernmental agreement with the Illinois Department of Revenue for the collection and enforcement of the tax imposed by this chapter. (Added Coun. J. 10-5-11, p. 7956, § 2; Amend Coun. J. 11-8-12, p. 38872, § 155)

Municipal Code of Chicago § 7-51-050 Retailers to retain percentage.

7-51-050 Retailers to retain percentage. For the first 12 months after the effective date of this ordinance, a seller shall be permitted to deduct and retain 5 percent of prepaid wireless 9-1-1 surcharges that are collected by the seller from consumers and that are remitted and timely filed with the Illinois Department of Revenue. After the first 12 months, a seller shall be permitted to deduct and retain 3 percent of prepaid wireless 9-1-1 surcharges that are collected by the seller from consumers and that are remitted and timely filed with the Illinois Department of Revenue. (Added Coun. J. 10-5-11, p. 7956, § 2)

Municipal Code of Chicago § 7-51-060 Use of proceeds.

7-51-060 Use of proceeds. All proceeds of the surcharge imposed pursuant to this chapter, after the deductions allowed by Sections 7-51-030 and 7-51-040, shall be promptly transmitted to the Board for deposit into the emergency telephone system fund as established by Chapter 3-64 of this Code and shall be used only for the purposes set forth in Section 3-64-160. (Added Coun. J. 10-5-11, p. 7956, § 2)

Municipal Code of Chicago § 7-51-070 Severability.

7-51-070 Severability. If any provision of this chapter, or the application of any provision of this chapter, is held unconstitutional or otherwise invalid, such occurrence shall not affect other provisions of this chapter, or their application, that can be given effect without the unconstitutional or invalid provision or its application. Each unconstitutional or invalid provision, or application of such provision, is severable, unless otherwise provided by this chapter. (Added Coun. J. 10-5-11, p. 7956, § 2)

Source: City of Chicago, Municipal Code of Chicago (American Legal Publishing, codelibrary.amlegal.com)URL: https://codelibrary.amlegal.com/codes/chicago/latest/chicago_il/0-0-0-2643032Fetched: 10/24/2026