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What must a municipality do to establish, change, or discontinue Simplified Municipal Telecommunications Tax?

The corporate authorities (e.g., city council or village board) of the municipality must adopt an ordinance or resolution to impose, discontinue, or change the rate of a Simplified Municipal Telecommunications Tax. Once an ordinance or resolution has been adopted, the municipality must file a certified copy of the ordinance with the Illinois Department of Revenue's (IDOR) Local Tax Allocation Division (LTAD). For additional information, see the Simplified Municipal Telecommunications Tax web page.

You may access additional information by searching the entire Illinois Department of Revenue website.

If you have additional inquiries, you may submit them on the Questions, Comments, or Requests form.