For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning:
EXEMPT PURCHASER: A purchaser who has applied for and received a resale number for the resale of electricity from the village.
GROSS RECEIPTS: The consideration received for distributing, supplying, furnishing or selling electricity for use or consumption and not for resale, as the case may be; and for all services rendered in connection therewith valued in money, whether received in money or otherwise, including cash, credit, services and property of every kind and material and for all services rendered therewith; and shall be determined without any deduction on account of the cost of transmitting the messages without any deduction on account of the cost of materials used, labor or service costs or any other expenses.
PERSON: Any natural individual, firm, trust, estate, partnership, association, joint stock company, joint venture, corporation, limited liability company, municipal corporation, the state or any of its political subdivisions, any state university created by statute, or a receiver, trustee, conservator or other representative appointed by order of any court.
PERSON MAINTAINING A PLACE OF BUSINESS IN THIS STATE: Any person having or maintaining within this state, directly or by a subsidiary or other affiliate, an office, generation, facility, distribution facility, transmission facility, sales office or other place of business, or any employee, agent, or other representative operating within this state under the authority of the person or its subsidiary or other affiliate, irrespective of whether such place of business or agent or other representative is located in this state permanently or temporarily, or whether such person, subsidiary or other affiliate is licensed or qualified to do business in this state.
PURCHASE AT RETAIL: Any acquisition of electricity by a purchaser for purposes of use or consumption, and not for resale, but shall not include the use of electricity by a public utility, as defined in section 8-11-2 of the Illinois municipal code 1 , directly in the generation, production, transmission, delivery or sale of electricity.
PURCHASER: Any person who uses or consumes, within the corporate limits of the village, electricity acquired in a purchase at retail, other than an exempt purchaser.
TAX COLLECTOR: The person delivering electricity to the purchaser. (Ord. 09-11-36, 11-17-2009; amd. Ord. 16-01-02, 1-18-2016)
Notes
| 1 | 1. 65 ILCS 5/8-11-2. |
A. Pursuant to section 8-11-2 of the Illinois municipal code 1 and any and all other applicable authority, a tax is imposed upon the privilege of using or consuming electricity acquired in a purchase at retail and used or consumed within the corporate limits of the village at the following rates, calculated on a monthly basis for each purchaser:
1. For the first 2,000 kilowatt hours used or consumed in a month: 00.610 cents per kilowatt hour;
2. For the next 48,000 kilowatt hours used or consumed in a month: 00.400 cents per kilowatt hour;
3. For the next 50,000 kilowatt hours used or consumed in a month: 00.360 cents per kilowatt hour;
4. For the next 400,000 kilowatt hours used or consumed in a month: 00.350 cents per kilowatt hour;
5. For the next 500,000 kilowatt hours used or consumed in a month: 00.340 cents per kilowatt hour;
6. For the next 2,000,000 kilowatt hours used or consumed in a month: 00.320 cents per kilowatt hour;
7. For the next 2,000,000 kilowatt hours used or consumed in a month: 00.315 cents per kilowatt hour;
8. For the next 5,000,000 kilowatt hours used or consumed in a month: 00.310 cents per kilowatt hour;
9. For the next 10,000,000 kilowatt hours used or consumed in a month: 00.305 cents per kilowatt hour; and
10. For all electricity used or consumed in excess of 20,000,000 kilowatt hours in a month: 00.300 cents per kilowatt hour.
B. The tax imposed by this chapter is in addition to all taxes, fees and other revenue measures imposed by the village, the state of Illinois or any other political subdivision of the state.
C. Notwithstanding any other provision of this chapter, the tax shall not be imposed if and to the extent that imposition or collection of the tax would violate the constitution or statutes of the United States or the constitution of the state of Illinois. (Ord. 09-11-36, 11-17-2009)
Notes
| 1 | 2. 65 ILCS 5/8-11-2. |
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