Bill Text: IL HB5432 | 2017-2018 | 100th General Assembly | Introduced
Bill Title: Amends the Counties Code and Illinois Municipal Code. Provides that a county's or municipality's initial report of its audit findings to CATV operators shall include the complete list of all addresses within the corporate limits of the county or municipality. Limits the scope of provisions concerning franchise fees and service provider fee reviews. Provides that contingent fees paid to auditors, including subcontractors, may not exceed 25% of the net amount recovered, inclusive of interest and penalties. Provides that counties and municipalities shall provide to each CATV operator an updated complete list of addresses within the corporate limits of the county or municipality annually. In addition, the county or municipality shall provide a CATV operator the updated address list within 90 days after the date of a written request by the CATV operator and before a CATV operator's franchise fees or service provider fees are derived. Holds harmless the CATV operator for any franchise fee underpayment if the county or municipality does not provide the updated address list. Makes other changes.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Failed) 2019-01-08 - Session Sine Die [HB5432 Detail]
Download: Illinois-2017-HB5432-Introduced.html
| |||||||||||||||||||||||||||
| |||||||||||||||||||||||||||
| |||||||||||||||||||||||||||
| |||||||||||||||||||||||||||
| |||||||||||||||||||||||||||
1 | AN ACT concerning local government.
| ||||||||||||||||||||||||||
2 | Be it enacted by the People of the State of Illinois,
| ||||||||||||||||||||||||||
3 | represented in the General Assembly:
| ||||||||||||||||||||||||||
4 | Section 5. The Counties Code is amended by changing Section | ||||||||||||||||||||||||||
5 | 5-1095.1 as follows:
| ||||||||||||||||||||||||||
6 | (55 ILCS 5/5-1095.1)
| ||||||||||||||||||||||||||
7 | Sec. 5-1095.1. County franchise fee or service provider fee | ||||||||||||||||||||||||||
8 | review; requests for information. | ||||||||||||||||||||||||||
9 | (a) If pursuant to its franchise agreement with a community | ||||||||||||||||||||||||||
10 | antenna television system (CATV) operator, a county imposes a | ||||||||||||||||||||||||||
11 | franchise fee authorized by 47 U.S.C. 542 or
if
a
community
| ||||||||||||||||||||||||||
12 | antenna
television
system
(CATV)
operator
providing
cable
or
| ||||||||||||||||||||||||||
13 | video
service
in
that
county is
required
to
pay
the
service
| ||||||||||||||||||||||||||
14 | provider
fees
imposed
by
the
Cable
and
Video
Competition
Law
of
| ||||||||||||||||||||||||||
15 | 2007, then the county may conduct an audit of that CATV | ||||||||||||||||||||||||||
16 | operator's franchise fees or service provider fees derived from | ||||||||||||||||||||||||||
17 | the provision of cable and video services to subscribers within | ||||||||||||||||||||||||||
18 | the franchise area to determine whether the amount of franchise | ||||||||||||||||||||||||||
19 | fees or service provider fees paid by that CATV operator to the | ||||||||||||||||||||||||||
20 | county was accurate. Any audit conducted under this subsection | ||||||||||||||||||||||||||
21 | (a) shall determine, for a period of not more than 4 years | ||||||||||||||||||||||||||
22 | after the date the franchise fees or service provider fees were | ||||||||||||||||||||||||||
23 | due, any overpayment or underpayment to the county by the CATV |
| |||||||
| |||||||
1 | operator, and the amount due to the county or CATV operator is | ||||||
2 | limited to the net difference. | ||||||
3 | (b) Not more than once every 2 years, a county or its agent | ||||||
4 | that is authorized to perform an audit as set forth in | ||||||
5 | subsection (a) may, subject to the limitations and protections | ||||||
6 | stated in the Local Government Taxpayers' Bill of Rights Act, | ||||||
7 | request information from the CATV operator in the format | ||||||
8 | maintained by the CATV operator in the ordinary course of its | ||||||
9 | business that the county reasonably requires in order to | ||||||
10 | perform an audit under subsection (a). The information that may | ||||||
11 | be requested by the county includes without limitation the | ||||||
12 | following: | ||||||
13 | (1) in an electronic format used by the CATV operator | ||||||
14 | in the ordinary course of its business, the database used | ||||||
15 | by the CATV operator to determine the amount of the | ||||||
16 | franchise fee or service provider fee due to the county; | ||||||
17 | and | ||||||
18 | (2) in a format used by the CATV operator in the | ||||||
19 | ordinary course of its business, summary data, as needed by | ||||||
20 | the county, to determine the CATV operator's franchise fees | ||||||
21 | or service provider fees derived from the provision of | ||||||
22 | cable and video services to subscribers within the CATV | ||||||
23 | operator's franchise area. | ||||||
24 | (c) The CATV operator must provide the information | ||||||
25 | requested under subsection (b) within: | ||||||
26 | (1) 60 days after the receipt of the request if the |
| |||||||
| |||||||
1 | population of the requesting county is 500,000 or less; or | ||||||
2 | (2) 90 days after the receipt of the request if the | ||||||
3 | population of the requesting county exceeds 500,000. | ||||||
4 | The time in which a CATV operator must provide the | ||||||
5 | information requested under subsection (b) may be extended by | ||||||
6 | written agreement between the county or its agent and the CATV | ||||||
7 | operator. | ||||||
8 | (c-5) The
county
or
its
agent
must
provide
an
initial
| ||||||
9 | report
of
its
audit
findings
to
the
CATV
operator
no
later
than
| ||||||
10 | 90
days
after
the
information
set
forth
in
subsection
(b) of | ||||||
11 | this Section
has
been
provided
by
the
CATV
operator.
This
| ||||||
12 | 90-day
timeline
may
be
extended
one
time
by
written
agreement
| ||||||
13 | between
the
county
or
its
agent
and
the
CATV
operator.
However,
| ||||||
14 | in
no
event
shall
an
extension
of
time
exceed
90
days.
This
| ||||||
15 | initial
report
of
audit
findings
shall
detail
the
basis
of
its
| ||||||
16 | findings
and
provide,
but
not
be
limited
to,
the
following
| ||||||
17 | information:
(i)
any
overpayments
of
franchise
fees
or
service
| ||||||
18 | provider
fees,
(ii)
any
underpayments
of
franchise
fees
or
| ||||||
19 | service
provider
fees,
(iii)
the complete list of all addresses | ||||||
20 | within the corporate limits of the county for which the audit | ||||||
21 | is being conducted, (iv) all
county
addresses
that
should
be
| ||||||
22 | included
in
the
CATV
operator's
database
and
attributable
to
| ||||||
23 | that
county
for
determination
of
franchise
fees
or
service
| ||||||
24 | provider
fees,
and
(v) (iv)
addresses
that
should
not
be
| ||||||
25 | included
in
the
CATV
operator's
database
and
addresses
that
are
| ||||||
26 | not
attributable
to
that
county
for
determination
of
franchise
|
| |||||||
| |||||||
1 | fees
or
service
provider
fees.
Generally
accepted
auditing
| ||||||
2 | standards
shall
be
utilized
by
the
county
and
its
agents
in
its
| ||||||
3 | review
of
information
provided
by
the
CATV
operator. | ||||||
4 | (c-10)
In
the
event
that
the
county
or
its
agent
does
not
| ||||||
5 | provide
the
initial
report
of
the
audit
findings
to
the
CATV
| ||||||
6 | operator
with
the
timeframes
set
forth
in
subsection
(c-5) of | ||||||
7 | this Section,
then
the
audit
shall
be
deemed
completed
and
to
| ||||||
8 | have
conclusively
found
that
there
was
no
overpayment
or
| ||||||
9 | underpayment
by
the
CATV
operator
for the audit period during
| ||||||
10 | the
24
months
prior
to
the
county
or
its
agents
requesting
the
| ||||||
11 | information
set
forth
in
subsection
(b) of this Section . | ||||||
12 | (d) If an audit by the county or its agents finds an error | ||||||
13 | by the CATV operator in the amount of the franchise fees or | ||||||
14 | service provider fees paid by the CATV operator to the county, | ||||||
15 | then the county shall notify the CATV operator of the error. | ||||||
16 | Any such notice must be given to the CATV operator by the | ||||||
17 | county or its agent within 90 days after the county or its | ||||||
18 | agent discovers the error, and no later than 4 years after the | ||||||
19 | date the franchise fee or service provider fee was due. Upon | ||||||
20 | such a notice, the CATV operator must submit a written response | ||||||
21 | within 60 days after receipt of the notice stating that the | ||||||
22 | CATV operator has corrected the error on a prospective basis or | ||||||
23 | stating the reason that the error is inapplicable or | ||||||
24 | inaccurate. The county or its agent then has 60 days after the | ||||||
25 | receipt of the CATV operator's response to review and contest | ||||||
26 | the conclusion of the CATV operator. No legal proceeding to |
| |||||||
| |||||||
1 | collect a deficiency or overpayment based upon an alleged error | ||||||
2 | shall be commenced unless within 180 days after the county's | ||||||
3 | notification of the error to the CATV operator the parties are | ||||||
4 | unable to agree on the disposition of the audit findings. | ||||||
5 | Any
legal
proceeding
to
collect
a
deficiency
as
set
forth
| ||||||
6 | in
this subsection
(d)
shall
be
filed
in
the
appropriate
| ||||||
7 | circuit
court. | ||||||
8 | (e) No CATV operator is liable for any error in past | ||||||
9 | franchise fee or service provider fee payments that was unknown | ||||||
10 | by the CATV operator prior to the audit process unless (i) the | ||||||
11 | error was due to negligence on the part of the CATV operator in | ||||||
12 | the collection or processing of required data and (ii) the | ||||||
13 | county had not failed to respond in writing in a timely manner | ||||||
14 | to any written request of the CATV operator to review and | ||||||
15 | correct information used by the CATV operator to calculate the | ||||||
16 | appropriate franchise fees or service provider fees if a | ||||||
17 | diligent review of such information by the county reasonably | ||||||
18 | could have been expected to discover such error. | ||||||
19 | (f) All account specific information provided by a CATV | ||||||
20 | operator under this Section may be used only for the purpose of | ||||||
21 | an audit conducted under this Section and the enforcement of | ||||||
22 | any franchise fee or service provider fee delinquent claim. All | ||||||
23 | such information must be held in strict confidence by the | ||||||
24 | county and its agents and may not be disclosed to the public | ||||||
25 | under the Freedom of Information Act or under any other similar | ||||||
26 | statutes allowing for or requiring public disclosure. |
| |||||||
| |||||||
1 | (f-5)
All
contracts
by
and
between
a
county
and
a
third
| ||||||
2 | party
for
the
purposes
of
conducting
an
audit
as
contemplated
| ||||||
3 | in
this
Code
shall
be
disclosed
to
the
public
under
the
Freedom
| ||||||
4 | of
Information
Act
or
under
similar
statutes
allowing
for
or
| ||||||
5 | requiring
public
disclosure. | ||||||
6 | (g) For the purposes of this Section, "CATV operator" means | ||||||
7 | a person or entity that provides cable and video services under | ||||||
8 | a franchise agreement with a county pursuant to Section 5-1095 | ||||||
9 | of the Counties Code and a holder authorized under Section | ||||||
10 | 21-401 of the Cable and Video Competition Law of 2007 as | ||||||
11 | consistent with Section 21-901 of that Law. | ||||||
12 | (h) (Blank). This Section does not apply to any action that | ||||||
13 | was commenced, to any complaint that was filed, or to any audit | ||||||
14 | that was commenced before the effective date of this amendatory | ||||||
15 | Act of the 96th General Assembly. This Section also does not | ||||||
16 | apply to any franchise agreement that was entered into before | ||||||
17 | the effective date of this amendatory Act of the 96th General | ||||||
18 | Assembly unless the franchise agreement contains audit | ||||||
19 | provisions but no specifics regarding audit procedures. | ||||||
20 | (h-5) This Section applies to: (i) any franchise agreement | ||||||
21 | entered into, amended or renewed on or after the effective date | ||||||
22 | of this Amendatory Act of the 100th General Assembly; and (ii) | ||||||
23 | any franchise fee or service provider fee audit of a CATV | ||||||
24 | operator conducted pursuant to this Section on or after the | ||||||
25 | effective date of this Amendatory Act of the 100th General | ||||||
26 | Assembly. |
| |||||||
| |||||||
1 | (i) The provisions of this Section shall not be construed | ||||||
2 | as diminishing or replacing any civil remedy available to a | ||||||
3 | county, taxpayer, or tax collector. | ||||||
4 | (j) If a contingent fee is paid to an auditor, then the | ||||||
5 | payment must be based upon the net difference of the complete | ||||||
6 | audit , and the fee paid to auditors, including subcontractors, | ||||||
7 | may not exceed 25% of the net amount recovered, inclusive of | ||||||
8 | interest and penalties . | ||||||
9 | (k) A Within 90 days after the effective date of this | ||||||
10 | amendatory Act of the 96th General Assembly, a county shall | ||||||
11 | provide to each any CATV operator an updated a complete list of | ||||||
12 | addresses within the corporate limits of the county and shall | ||||||
13 | annually update the list . In addition, the county shall provide | ||||||
14 | a CATV operator the updated address list within 90 days after | ||||||
15 | the date of a written request by the CATV operator. | ||||||
16 | As a prerequisite to performing an audit of a CATV | ||||||
17 | operator's franchise fees or service provider fees derived from | ||||||
18 | the provision of cable and video services to subscribers within | ||||||
19 | the franchise area, a county shall provide to a CATV operator | ||||||
20 | the complete list of addresses within the corporate limits of | ||||||
21 | the county for each calendar year subject to the audit. If an | ||||||
22 | address is not included in the list or if no list is provided, | ||||||
23 | the CATV operator shall be held harmless for any franchise fee | ||||||
24 | underpayments, including penalty and interest, from situsing | ||||||
25 | errors if it used a reasonable methodology to assign the | ||||||
26 | address or addresses to a county. |
| |||||||
| |||||||
1 | (l) This Section is a denial and limitation of home rule | ||||||
2 | powers and functions under subsection (h) of Section 6 of | ||||||
3 | Article VII of the Illinois Constitution.
| ||||||
4 | (Source: P.A. 99-6, eff. 6-29-15.)
| ||||||
5 | Section 10. The Illinois Municipal Code is amended by | ||||||
6 | changing Section 11-42-11.05 as follows:
| ||||||
7 | (65 ILCS 5/11-42-11.05)
| ||||||
8 | Sec. 11-42-11.05. Municipal franchise fee or service | ||||||
9 | provider fee review; requests for information. | ||||||
10 | (a) If pursuant to its franchise agreement with a community | ||||||
11 | antenna television system (CATV) operator, a municipality | ||||||
12 | imposes a franchise fee authorized by 47 U.S.C. 542 or
if
a
| ||||||
13 | community
antenna
television
system
(CATV)
operator
providing
| ||||||
14 | cable
or
video
service
in
that
municipality
is
required
to
pay
| ||||||
15 | the
service
provider
fees
imposed
by
the
Cable
and
Video
| ||||||
16 | Competition
Law
of
2007, then the municipality may conduct an | ||||||
17 | audit of that CATV operator's franchise fees or service | ||||||
18 | provider fees derived from the provision of cable and video | ||||||
19 | services to subscribers within the franchise area to determine | ||||||
20 | whether the amount of franchise fees or service provider fees | ||||||
21 | paid by that CATV operator to the municipality was accurate. | ||||||
22 | Any audit conducted under this subsection (a) shall determine, | ||||||
23 | for a period of not more than 4 years after the date the | ||||||
24 | franchise fees or service provider fees were due, any |
| |||||||
| |||||||
1 | overpayment or underpayment to the municipality by the CATV | ||||||
2 | operator, and the amount due to the municipality or CATV | ||||||
3 | operator is limited to the net difference. | ||||||
4 | (b) Not more than once every 2 years, a municipality or its | ||||||
5 | agent that is authorized to perform an audit as set forth in | ||||||
6 | subsection (a) of this Section may, subject to the limitations | ||||||
7 | and protections stated in the Local Government Taxpayers' Bill | ||||||
8 | of Rights Act, request information from the CATV operator in | ||||||
9 | the format maintained by the CATV operator in the ordinary | ||||||
10 | course of its business that the municipality reasonably | ||||||
11 | requires in order to perform an audit under subsection (a). The | ||||||
12 | information that may be requested by the municipality includes | ||||||
13 | without limitation the following: | ||||||
14 | (1) in an electronic format used by the CATV operator | ||||||
15 | in the ordinary course of its business, the database used | ||||||
16 | by the CATV operator to determine the amount of the | ||||||
17 | franchise fee or service provider fee due to the | ||||||
18 | municipality; and | ||||||
19 | (2) in a format used by the CATV operator in the | ||||||
20 | ordinary course of its business, summary data, as needed by | ||||||
21 | the municipality, to determine the CATV operator's | ||||||
22 | franchise fees or service provider fees derived from the | ||||||
23 | provision of cable and video services to subscribers within | ||||||
24 | the CATV operator's franchise area. | ||||||
25 | (c) The CATV operator must provide the information | ||||||
26 | requested under subsection (b) within: |
| |||||||
| |||||||
1 | (1) 60 days after the receipt of the request if the | ||||||
2 | population of the requesting municipality is 500,000 or | ||||||
3 | less; or | ||||||
4 | (2) 90 days after the receipt of the request if the | ||||||
5 | population of the requesting municipality exceeds 500,000. | ||||||
6 | The time in which a CATV operator must provide the | ||||||
7 | information requested under subsection (b) may be extended by | ||||||
8 | written agreement between the municipality or its agent and the | ||||||
9 | CATV operator. | ||||||
10 | (c-5) The
municipality
or
its
agent
must
provide
an
initial
| ||||||
11 | report
of
its
audit
findings
to
the
CATV
operator
no
later
than
| ||||||
12 | 90
days
after
the
information
set
forth
in
subsection
(b)
of | ||||||
13 | this Section has
been
provided
by
the
CATV
operator.
This
| ||||||
14 | 90-day
timeline
may
be
extended
one
time
by
written
agreement
| ||||||
15 | between
the
municipality
or
its
agents
and
the
CATV
operator.
| ||||||
16 | However,
in
no
event
shall
an
extension
of
time
exceed
90
days.
| ||||||
17 | This
initial
report
of
audit
findings
shall
detail
the
basis
of
| ||||||
18 | its
findings
and
provide,
but
not
be
limited
to,
the
following
| ||||||
19 | information:
(i)
any
overpayments
of
franchise
fees
or
service
| ||||||
20 | provider
fees,
(ii)
any
underpayments
of
franchise
fees
or
| ||||||
21 | service
provider
fees,
(iii)
the complete list of all addresses | ||||||
22 | within the corporate limits of the municipality for which the | ||||||
23 | audit is being conducted, (iv) all
municipal
addresses
that
| ||||||
24 | should
be
included
in
the
CATV
operator's
database
and
| ||||||
25 | attributable
to
that
municipality
for
determination
of
| ||||||
26 | franchise
fees
or
service
provider
fees,
and
(v) (iv)
addresses
|
| |||||||
| |||||||
1 | that
should
not
be
included
in
the
CATV
operator's
database
and
| ||||||
2 | addresses
that
are
not
attributable
to
that
municipality
for
| ||||||
3 | determination
of
franchise
fees
or
service
provider
fees.
| ||||||
4 | Generally
accepted
auditing
standards
shall
be
utilized
by
the
| ||||||
5 | municipality
and
its
agents
in
its
review
of
information
| ||||||
6 | provided
by
the
CATV
operator. | ||||||
7 | (c-10)
In
the
event
that
the
municipality
or
its
agent
does
| ||||||
8 | not
provide
the
initial
report
of
the
audit
findings
to
the
| ||||||
9 | CATV
operator
with
the
timeframes
set
forth
in
subsection
(c-5) | ||||||
10 | of this Section,
then
the
audit
shall
be
deemed
completed
and
| ||||||
11 | to
have
conclusively
found
that
there
was
no
overpayment
or
| ||||||
12 | underpayment
by
the
CATV
operator
for the audit period during
| ||||||
13 | the
24
months
prior
to
the
municipality
or
its
agents
| ||||||
14 | requesting
the
information
set
forth
in
subsection
(b) of this | ||||||
15 | Section . | ||||||
16 | (d) If an audit by the municipality or its agents finds an | ||||||
17 | error by the CATV operator in the amount of the franchise fees | ||||||
18 | or service provider fees paid by the CATV operator to the | ||||||
19 | municipality, then the municipality shall notify the CATV | ||||||
20 | operator of the error. Any such notice must be given to the | ||||||
21 | CATV operator by the municipality or its agent within 90 days | ||||||
22 | after the municipality or its agent discovers the error, and no | ||||||
23 | later than 4 years after the date the franchise fee or service | ||||||
24 | provider fee was due. Upon such a notice, the CATV operator | ||||||
25 | must submit a written response within 60 days after receipt of | ||||||
26 | the notice stating that the CATV operator has corrected the |
| |||||||
| |||||||
1 | error on a prospective basis or stating the reason that the | ||||||
2 | error is inapplicable or inaccurate. The municipality or its | ||||||
3 | agent then has 60 days after the receipt of the CATV operator's | ||||||
4 | response to review and contest the conclusion of the CATV | ||||||
5 | operator. No legal proceeding to collect a deficiency or | ||||||
6 | overpayment based upon an alleged error shall be commenced | ||||||
7 | unless within 180 days after the municipality's notification of | ||||||
8 | the error to the CATV operator the parties are unable to agree | ||||||
9 | on the disposition of the audit findings. | ||||||
10 | Any
legal
proceeding
to
collect
a
deficiency
as
set
forth
| ||||||
11 | in
this subsection
(d)
shall
be
filed
in
the
appropriate
| ||||||
12 | circuit
court. | ||||||
13 | (e) No CATV operator is liable for any error in past | ||||||
14 | franchise fee or service provider fee payments that was unknown | ||||||
15 | by the CATV operator prior to the audit process unless (i) the | ||||||
16 | error was due to negligence on the part of the CATV operator in | ||||||
17 | the collection or processing of required data and (ii) the | ||||||
18 | municipality had not failed to respond in writing in a timely | ||||||
19 | manner to any written request of the CATV operator to review | ||||||
20 | and correct information used by the CATV operator to calculate | ||||||
21 | the appropriate franchise fees or service provider fees if a | ||||||
22 | diligent review of such information by the municipality | ||||||
23 | reasonably could have been expected to discover such error. | ||||||
24 | (f) All account specific information provided by a CATV | ||||||
25 | operator under this Section may be used only for the purpose of | ||||||
26 | an audit conducted under this Section and the enforcement of |
| |||||||
| |||||||
1 | any franchise fee or service provider fee delinquent claim. All | ||||||
2 | such information must be held in strict confidence by the | ||||||
3 | municipality and its agents and may not be disclosed to the | ||||||
4 | public under the Freedom of Information Act or under any other | ||||||
5 | similar statutes allowing for or requiring public disclosure. | ||||||
6 | (f-5)
All
contracts
by
and
between
a
municipality
and
a
| ||||||
7 | third
party
for
the
purposes
of
conducting
an
audit
as
| ||||||
8 | contemplated
in
this
Article
shall
be
disclosed
to
the
public
| ||||||
9 | under
the
Freedom
of
Information
Act
or
under
similar
statutes
| ||||||
10 | allowing
for
or
requiring
public
disclosure. | ||||||
11 | (g) For the purposes of this Section, "CATV operator" means | ||||||
12 | a person or entity that provides cable and video services under | ||||||
13 | a franchise agreement with a municipality pursuant to Section | ||||||
14 | 11-42-11 of the Municipal Code and a holder authorized under | ||||||
15 | Section 21-401 of the Cable and Video Competition Law of 2007 | ||||||
16 | as consistent with Section 21-901 of that Law. | ||||||
17 | (h) (Blank). This Section does not apply to any action that | ||||||
18 | was commenced, to any complaint that was filed, or to any audit | ||||||
19 | that was commenced before the effective date of this amendatory | ||||||
20 | Act of the 96th General Assembly. This Section also does not | ||||||
21 | apply to any franchise agreement that was entered into before | ||||||
22 | the effective date of this amendatory Act of the 96th General | ||||||
23 | Assembly unless the franchise agreement contains audit | ||||||
24 | provisions but no specifics regarding audit procedures. | ||||||
25 | (h-5) This Section applies to: (i) any franchise agreement | ||||||
26 | entered into, amended or renewed on or after the effective date |
| |||||||
| |||||||
1 | of this Amendatory Act of the 100th General Assembly; and (ii) | ||||||
2 | any franchise fee or service provider fee audit of a CATV | ||||||
3 | operator conducted pursuant to this Section on or after the | ||||||
4 | effective date of this Amendatory Act of the 100th General | ||||||
5 | Assembly. | ||||||
6 | (i) The provisions of this Section shall not be construed | ||||||
7 | as diminishing or replacing any civil remedy available to a | ||||||
8 | municipality, taxpayer, or tax collector. | ||||||
9 | (j) If a contingent fee is paid to an auditor, then the | ||||||
10 | payment must be based upon the net difference of the complete | ||||||
11 | audit , and the fee paid to auditors, including subcontractors, | ||||||
12 | may not exceed 25% of the net amount recovered, inclusive of | ||||||
13 | interest and penalties . | ||||||
14 | (k) A Within 90 days after the effective date of this | ||||||
15 | amendatory Act of the 96th General Assembly, a municipality | ||||||
16 | shall provide to each any CATV operator an updated a complete | ||||||
17 | list of addresses within the corporate limits of the | ||||||
18 | municipality and shall annually update the list . In addition, | ||||||
19 | the municipality shall provide a CATV operator the updated | ||||||
20 | address list within 90 days after the date of a written request | ||||||
21 | by the CATV operator. | ||||||
22 | As a prerequisite to performing an audit of a CATV | ||||||
23 | operator's franchise fees or service provider fees derived from | ||||||
24 | the provision of cable and video services to subscribers within | ||||||
25 | the franchise area, a county shall provide to a CATV operator | ||||||
26 | the complete list of addresses within the corporate limits of |
| |||||||
| |||||||
1 | the county for each calendar year subject to the audit. If an | ||||||
2 | address is not included in the list or if no list is provided, | ||||||
3 | the CATV operator shall be held harmless for any franchise fee | ||||||
4 | underpayments, including penalty and interest, from situsing | ||||||
5 | errors if it used a reasonable methodology to assign the | ||||||
6 | address or addresses to a municipality. | ||||||
7 | (l) This Section is a denial and limitation of home rule | ||||||
8 | powers and functions under subsection (h) of Section 6 of | ||||||
9 | Article VII of the Illinois Constitution. | ||||||
10 | (m) This Section does not apply to any municipality having | ||||||
11 | a population of more than 1,000,000.
| ||||||
12 | (Source: P.A. 99-6, eff. 6-29-15.)
|