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Illinois Compiled Statutes

35 ILCS 635/15 (2026)

State telecommunications infrastructure maintenance fees

✓ current as of May 2026
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(35 ILCS 635/15)
    Sec. 15. State telecommunications infrastructure maintenance fees.
    (a) A State infrastructure maintenance fee is hereby imposed upon telecommunications retailers as a replacement for the personal property tax in an amount specified in subsection (b).
    (b) The amount of the State infrastructure maintenance fee imposed upon a telecommunications retailer under this Section shall be equal to 0.5% of all gross charges charged by the telecommunications retailer to service addresses in this State for telecommunications, other than wireless telecommunications, originating or received in this State. However, the State infrastructure maintenance fee is not imposed in any case in which the imposition of the fee would violate the Constitution or statutes of the United States.
    (c) (Blank).
    (d) (Blank).
    (e) The State infrastructure maintenance fee authorized by this Section shall be collected, enforced, and administered as set forth in subsection (b) of Section 25 of this Act.
(Source: P.A. 92-526, eff. 1-1-03.)

    
Notes of Decisions
Cited in 3 cases, 1999–2001 · leading case: Primeco Pers. Commc'ns, L.P. v. Illinois Com. Comm'n, 750 N.E.2d 202 (Ill. 2001).
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Primeco Pers. Commc'ns, L.P. v. Illinois Com. Comm'n, 750 N.E.2d 202 (Ill. 2001). · cites it 18× “See 35 ILCS 635/15, 20 (West 1998). If a municipality has not enacted a municipal IMF, a telecommunications provider may pay the optional IMF to the state as a percentage of the gross charges "charged * * * to service addresses in [that] particular municipality for…”
Chicago SMSA Ltd. P'ship v. Dep't of Revenue, 715 N.E.2d 719 (Ill. App. Ct. 1999). · cites it 3× “” 35 ILCS 635/15 (West 1998). According to taxpayers, the Telecommunications Act’s infrastructure maintenance fee replaced the invested capital tax.”
Primeco Pers. Commc'ns, L.P. v. Illinois Com. Comm'n Dissenting opinion added upon denial of rehearing - June 4, 2001 (Ill. 2001). · cites it 9× “See 35 ILCS 635/15, 20 (West 1998). If a municipality has not enacted a municipal IMF, a telecommunications provider may pay the optional IMF to the state as a percentage of the gross charges “charged *** to service addresses in [that] particular municipality for…”
— 35 ILCS 635/15(a) — 2 cases
Primeco Pers. Commc'ns, L.P. v. Illinois Com. Comm'n, 750 N.E.2d 202 (Ill. 2001). “See 35 ILCS 635/15, 20 (West 1998). If a municipality has not enacted a municipal IMF, a telecommunications provider may pay the optional IMF to the state as a percentage of the gross charges "charged * * * to service addresses in [that] particular municipality for…”
Primeco Pers. Commc'ns, L.P. v. Illinois Com. Comm'n Dissenting opinion added upon denial of rehearing - June 4, 2001 (Ill. 2001). “See 35 ILCS 635/15, 20 (West 1998). If a municipality has not enacted a municipal IMF, a telecommunications provider may pay the optional IMF to the state as a percentage of the gross charges “charged *** to service addresses in [that] particular municipality for…”
— 35 ILCS 635/15(b) — 3 cases
Primeco Pers. Commc'ns, L.P. v. Illinois Com. Comm'n, 750 N.E.2d 202 (Ill. 2001). “See 35 ILCS 635/15, 20 (West 1998). If a municipality has not enacted a municipal IMF, a telecommunications provider may pay the optional IMF to the state as a percentage of the gross charges "charged * * * to service addresses in [that] particular municipality for…”
Chicago SMSA Ltd. P'ship v. Dep't of Revenue, 715 N.E.2d 719 (Ill. App. Ct. 1999). “” 35 ILCS 635/15 (West 1998). According to taxpayers, the Telecommunications Act’s infrastructure maintenance fee replaced the invested capital tax.”
Primeco Pers. Commc'ns, L.P. v. Illinois Com. Comm'n Dissenting opinion added upon denial of rehearing - June 4, 2001 (Ill. 2001). “See 35 ILCS 635/15, 20 (West 1998). If a municipality has not enacted a municipal IMF, a telecommunications provider may pay the optional IMF to the state as a percentage of the gross charges “charged *** to service addresses in [that] particular municipality for…”
— 35 ILCS 635/15(c) — 2 cases
Primeco Pers. Commc'ns, L.P. v. Illinois Com. Comm'n, 750 N.E.2d 202 (Ill. 2001). “See 35 ILCS 635/15, 20 (West 1998). If a municipality has not enacted a municipal IMF, a telecommunications provider may pay the optional IMF to the state as a percentage of the gross charges "charged * * * to service addresses in [that] particular municipality for…”
Primeco Pers. Commc'ns, L.P. v. Illinois Com. Comm'n Dissenting opinion added upon denial of rehearing - June 4, 2001 (Ill. 2001). “See 35 ILCS 635/15, 20 (West 1998). If a municipality has not enacted a municipal IMF, a telecommunications provider may pay the optional IMF to the state as a percentage of the gross charges “charged *** to service addresses in [that] particular municipality for…”
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