ILCS » Chapter 35 · Act 635
Illinois Compiled Statutes

35 ILCS 635/25 (2026)

Collection, enforcement, and administration of State telecommunications infrastructure maintenance fees

✓ current as of May 2026
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(35 ILCS 635/25)
    Sec. 25. Collection, enforcement, and administration of State telecommunications infrastructure maintenance fees.
    (a) A telecommunications retailer shall charge each customer an additional charge equal to the State infrastructure maintenance fee attributable to that customer's service address. Such additional charge shall be shown separately on the bill to each customer.
    (b) The State infrastructure maintenance fee shall be designated as a replacement for the personal property tax and shall be remitted by the telecommunications retailer to the Department; provided, however, that the telecommunications retailer may retain an amount not to exceed 2% of the State infrastructure maintenance fee paid to the Department, with a timely paid and timely filed return to reimburse itself for expenses incurred in collecting, accounting for, and remitting the fee.
    Beginning on the first day of the first calendar month to occur on or after the effective date of this amendatory Act of the 98th General Assembly, an amount equal to 1/12 of 5% of the cash receipts collected during the preceding fiscal year by the Audit Bureau of the Department from the tax under this Act shall be paid each month into the Tax Compliance and Administration Fund to be used, subject to appropriation, to fund additional auditors and compliance personnel at the Department of Revenue. All remaining amounts herein remitted to the Department shall be paid into the Personal Property Tax Replacement Fund in the State Treasury.
(Source: P.A. 98-1098, eff. 8-26-14.)

    
Notes of Decisions
Cited in 2 cases, 2001–2001 · 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 6× “" 35 ILCS 635/25(d) (West 1998); see also 35 ILCS 635/25(e) (West 1998).”
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 3× “” 35 ILCS 635/25(d) (West 1998); see also 35 ILCS 635/25(e) (West 1998).”
— 35 ILCS 635/25(d) — 2 cases
Primeco Pers. Commc'ns, L.P. v. Illinois Com. Comm'n, 750 N.E.2d 202 (Ill. 2001). “" 35 ILCS 635/25(d) (West 1998); see also 35 ILCS 635/25(e) (West 1998).”
Primeco Pers. Commc'ns, L.P. v. Illinois Com. Comm'n Dissenting opinion added upon denial of rehearing - June 4, 2001 (Ill. 2001). “” 35 ILCS 635/25(d) (West 1998); see also 35 ILCS 635/25(e) (West 1998).”
— 35 ILCS 635/25(e) — 2 cases
Primeco Pers. Commc'ns, L.P. v. Illinois Com. Comm'n, 750 N.E.2d 202 (Ill. 2001). “" 35 ILCS 635/25(d) (West 1998); see also 35 ILCS 635/25(e) (West 1998).”
Primeco Pers. Commc'ns, L.P. v. Illinois Com. Comm'n Dissenting opinion added upon denial of rehearing - June 4, 2001 (Ill. 2001). “” 35 ILCS 635/25(d) (West 1998); see also 35 ILCS 635/25(e) (West 1998).”
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