IL SB3717

Amends the Prepaid Wireless 9-1-1 Surcharge Act to allow home rule municipalities with populations over 500,000 to impose their own E911 surcharge up to 7% per retail transaction, separate from the statewide 1.5% surcharge.

Establishes the Municipal Wireless Service Emergency Fund to receive E911 surcharge collections from qualifying municipalities, held by the State Treasurer as ex officio custodian and distributed according to municipal direction.

Requires the Department of Revenue to deduct 3% of remitted charges during the first year and 2% annually thereafter to transfer into the Tax Compliance and Administration Fund to reimburse direct administrative costs.

Specifies that overpayments for E911 surcharges reported on existing or combined returns shall be applied first to retailers' occupation tax, use tax, service occupation tax, or service use tax liabilities.

Requires municipalities to separately state the surcharge on invoices or receipts and establishes sourcing rules for when transactions occur in the municipality based on location of business, consumer location, or credit card billing address.