Illinois enacted legislation on July 28 providing that gross revenue, for purposes of local fees, does not include streaming services. Illinois imposes a local service provider fee of 5% of gross revenue on cable service or video service offered on a commercial basis.
H.B. 3808 provides that effective January 1, 2024:
• gross revenue does not include any revenues received from video programming accessed via a service that enables users to access content, information, electronic mail, or other services offered over the Internet, including Internet streaming content, and
• the definition of “video service” does not include direct-to-home satellite services and internet streaming content.
Source PwC
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