{"data":{"id":"us-il/35-ilcs-636-5-15","jurisdiction":"us-il","citation":"35 ILCS 636/5-15","heading":"Maximum rates.","body":"(a) For municipalities with a population of less than 500,000, the tax authorized by this Act may be imposed at a rate not to exceed 6% of the gross charge for telecommunications purchased at retail. If imposed, the tax must be in increments of 0.25%.\n(b) For municipalities with a population of 500,000 or more, the tax authorized by this Act may be imposed at a rate not to exceed 7% of the gross charge for telecommunications purchased at retail. If imposed, the tax must be in increments of 0.25%.","path":["CHAPTER 35 REVENUE","Simplified Municipal Telecommunications Tax Act."],"source_url":"https://www.ilga.gov/legislation/ILCS/details?ActID=622\u0026ChapterID=8\u0026ChapAct=FullText\u0026Print=True","current_through":"at least Public Act 104-790","vintage":"","retrieved_at":"2026-09-15T04:46:20Z","sha256":"08fab1eee10c93eba9dff8d131efde8a44cc63f599d0dab353d9941b40e8f79b","source_id":"us-il","stale":false,"prev":"us-il/35-ilcs-636-5-10","next":"us-il/35-ilcs-636-5-20"},"notice":"GroundRules: Original legal text. Not legal advice."}