HB3359 Summary

• Imposes a 5% tax on providers of direct-to-home satellite service, direct broadcast satellite service, and digital audio-visual works based on gross revenues derived from Illinois subscribers.

• Imposes a 1% tax on entertainment subscribers in Illinois for charges paid to witness, view, or enjoy paid video programming delivered through cable, satellite, or digital services.

• Requires providers to file monthly returns with the Department of Revenue by the 20th of each month, with quarterly and annual filing options available for providers with tax liabilities below $200 and $50 respectively.

• Excludes satellite radio service without video programming and simulcast horse racing transmissions from taxation under both acts.

• Incorporates provisions of the Retailers' Occupation Tax Act and Uniform Penalty and Interest Act for administration, enforcement, record-keeping, and tax collection procedures.