(A) Definitions: For the purposes of this Section, the following terms, phrases, words and their derivations shall have the meanings given herein: (Ord. 91-19, 6-24-1991)
1. GROSS RECEIPTS means the consideration received for the transmission of messages, the consideration received for distributing, supplying, furnishing or selling gas for use or consumption and not for resale, and the consideration received for distributing, supplying, furnishing or selling water for use or consumption and not for resale, and for all services rendered 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 such messages, without any deduction on account of the cost of the service, product or commodity supplied, the cost of materials used, labor or service costs, or any other expenses whatsoever. "Gross receipts" shall not include amounts paid by telecommunications retailers under the Telecommunications Municipal Infrastructure Fee Act. For purposes of this Section, "gross receipts" shall not include: a) amounts added to customers' bills under section 9-221 of the Public Utilities Act, or b) charges added to customers' bills to recover the surcharge imposed under the Emergency Telephone System Act. In the case of persons engaged in the business of transmitting messages through the use of mobile equipment, such as cellular phones and paging systems, the gross receipts from the business shall be deemed to originate within the corporate limits of the Village only if the address to which the bills for the service are sent is within the corporate limits of the Village. If, however, that address is not located within the Village, then: a) if the party responsible for the bill is not an individual, the gross receipts from the business shall be deemed to originate within the corporate limits of the municipality where that party's principal place of business in Illinois is located, and b) if the party responsible for the bill is an individual, the gross receipts from the business shall be deemed to originate within the corporate limits of the municipality where that party's principal residence in Illinois is located. (Ord. 99-4, 5-24-1999)
2. TRANSMITTING MESSAGES means, in addition to the usual and popular meaning of person-to-person communication, the furnishing, for a consideration, of services or facilities (whether owned or leased), or both, to persons in connection with the transmission of messages where such persons do not, in turn, receive any consideration in connection therewith, but shall not include such furnishing of services or facilities to persons for the transmission of messages to the extent that any such services or facilities for the transmission of messages are furnished for consideration, by such other persons to other persons, for the transmission of messages. (Ord. 91-1, 1-28-1991)
3. PERSON means 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, guardian or other representative appointed by order of any court. (Ord. 99-4, 5-24-1999)
4. TREASURER means the Treasurer of the Village.
5. TAXPAYER means a person engaged in the business of transmitting messages by a means of electricity, or distribution, supplying, furnishing or selling gas for use or consumption and not for resale, or distributing, supplying, furnishing or selling electricity for use or consumption and not for resale. (Ord. 91-1, 1-28-1991)
6. QUARTER PERIOD means any three (3) consecutive calendar months, commencing March, April and May of 1991. (Ord. 91-1, 1-28-1991; amd. Ord. 91-3, 2-25-1991)
7. PERSON MAINTAINING A PLACE OF BUSINESS IN THIS STATE means 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.
8. PUBLIC UTILITY has the meaning ascribed to it in section 3-105 of the Public Utilities Act and shall include telecommunications carriers as defined in section 13-202 of that Act and alternative retail electric suppliers as defined in section 16-102 of that Act.
9. PURCHASE AT RETAIL means 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 directly in the generation, production, transmission, delivery or sale of electricity.
10. PURCHASER means any person who uses or consumes, within the corporate limits of the Municipality, electricity acquired in a purchase at retail.
(B) A tax is imposed on all persons engaged in the following occupations or privileges:
1. Persons engaged in the business of transmitting messages by means of electricity or radio magnetic waves, or fiber optics, at a rate of five percent (5%) of the gross receipts from that business originating within the corporate limits of the Village.
2. Persons engaged in the business of distributing, supplying, furnishing, or selling gas for use or consumption within the corporate limits of the Village, and not for resale, at a rate of five percent (5%) of the gross receipts therefrom.
3. Persons engaged in the business of distributing, supplying, furnishing or selling electricity for use or consumption within the corporate limits of the Village and not for resale, at the rate of five percent (5%) of the gross receipts therefrom. The tax imposed by this subsection (B)3 shall not apply with respect to gross receipts pertaining to bills for the distribution, supply, furnishment or sale of electricity when the use or consumption of the electricity is subject to the tax imposed by subsection (B)4 of this Section.
4. Effective as of the date of the first bill issued on or after August 1, 1999, for residential customers and effective as of the earlier of: a) the date of the first bill issued in accordance with section 16-104 of the Public Utilities Act, 220 Illinois Compiled Statutes 5/16-104, or b) the date of the first bill issued on or after January 1, 2001, for nonresidential customers, 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:
a. For the first 2,000 kilowatt-hours used or consumed in a month; 0.526 cents per kilowatt-hour;
b. For the next 48,000 kilowatt-hours used or consumed in a month; 0.345 cents per kilowatt-hour;
c. For the next 50,000 kilowatt-hours used or consumed in a month; 0.310 cents per kilowatt-hour;
d. For the next 400,000 kilowatt-hours used or consumed in a month; 0.302 cents per kilowatt-hour;
e. For the next 500,000 kilowatt-hours used or consumed in a month; 0.293 cents per kilowatt-hour;
f. For the next 2,000,000 kilowatt-hours used or consumed in a month; 0.276 cents per kilowatt-hour;
g. For the next 2,000,000 kilowatt-hours used or consumed in a month; 0.272 cents per kilowatt-hour;
h. For the next 5,000,000 kilowatt-hours used or consumed in a month; 0.267 cents per kilowatt-hour;
i. For the next 10,000,000 kilowatt-hours used or consumed in a month; 0.263 cents per kilowatt-hour; and
j. For all electricity used or consumed in excess of 20,000,000 kilowatt-hours in a month, 0.259 cents per kilowatt-hour.
5. Persons engaged in the business of distributing, supplying, furnishing, or selling water for use or consumption within the corporate limits of the Village, and not for resale, at a rate of five percent (5%) of the gross receipts therefrom. (Ord. 99-4, 5-24-1999)
(C) Additional Tax: Such tax as provided for in this Section shall be in addition to the payment of money, or value of products or services furnished to the Village by the taxpayer as compensation for the use of its streets, alleys or other public places, or installation and maintenance therein, thereon or thereunder of poles, wires, pipes or other equipment used in the operation of the taxpayer's business. (Ord. 91-1, 1-28-1991)
(D) Exempt Entities: No tax is imposed by this Section with respect to any transaction in interstate commerce or otherwise to the extent to which such business may not, under the Constitution and statutes of the United States, be made the subject of taxation by this State or any political subdivision thereof; nor shall any persons engaged in the business of transmitting messages or distributing, supplying, furnishing or selling gas or electricity be subject to taxation under the provisions of this Section for such transaction as are or may become subject to taxation under the provisions of the "Municipal Retailers' Occupation Taxation Act" authorized by section 8-11-1 of the Illinois Municipal Code, as amended. (Ord. 92-10, 6-22-1992)
(E) Taxpayer Remittance And Information: On or before the last day of the month following a quarter period, each taxpayer shall make a return to the Treasurer for such quarter period, stating:
1. His name.
2. His principal place of business.
3. His gross receipts during those months upon the basis of which the tax is imposed.
4. The amount of tax.
5. Such other reasonable and related information as the corporate authorities may require.
The taxpayer making the return herein provided for shall, at the time of making such return, pay to the Treasurer the amount of tax herein imposed; provided, that in connection with any return, the taxpayer may, if he so elects, report and pay an amount based upon his total billing of business subject to the tax during the period for which the return is made (exclusive of any amounts previously billed) with prompt adjustments of later payments based upon any differences between such billings in the taxable gross receipts.
(F) Credited Claims: If it shall appear that an amount of tax has been paid which was not due under the provisions of this Section, whether as the result of a mistake of fact or error of law, then such amount shall be credited against any tax due, or to become due, under this Section from the taxpayer who made the erroneous payment; provided, that no amounts paid in error more than three (3) years prior to the filing of a claim therefor shall be so credited.
(G) Time Limit For Recovery: No action to recover any amount of tax due under the provisions of this Section shall be commenced more than three (3) years after the due date of such amount.
(H) Penalties: Any taxpayer who fails to make a return or who makes a fraudulent return or who wilfully violates any provision of this Section shall be guilty of an offense and, upon conviction thereof, shall be fined not less than one hundred dollars ($100.00) nor more than two hundred dollars ($200.00) and in addition shall be liable in a civil action for the amount of tax due. (Ord. 91-1, 1-28-1991)
(I) Collection: The tax authorized by subsection (B)4 of this Section shall be collected from the purchaser by the person maintaining a place of business in this State who delivers the electricity to the purchaser. This tax shall constitute a debt of the purchaser to the person who delivers the electricity to the purchaser and if unpaid, is recoverable in the same manner as the original charge for delivering the electricity. Any tax required to be collected pursuant to subsection (B)4 of this Section and any such tax collected by a person delivering electricity shall constitute a debt owed to the Village by such person delivering the electricity, provided, that the person delivering electricity shall be allowed credit for such tax related to deliveries of electricity the charges for which are written off as uncollectible, and provided further, that if such charges are thereafter collected, the delivering supplier shall be obligated to remit such tax. For purposes of this subsection, any partial payment not specifically identified by the purchaser shall be deemed to be for the delivery of electricity. Persons delivering electricity shall collect the tax from the purchaser by adding such tax to the gross charge for delivering the electricity, in the manner prescribed by the Village. Persons delivering electricity shall also be authorized to add to such gross charge an amount equal to three percent (3%) of the tax to reimburse the person delivering electricity for the expenses incurred in keeping records, billing customers, preparing and filing returns, remitting the tax and supplying data to the Village upon request. If the person delivering electricity fails to collect the tax from the purchaser, then the purchaser shall be required to pay the tax directly to the Municipality in the manner prescribed by the Village. Persons delivering electricity who file returns pursuant to this subsection shall, at the time of filing such return, pay the Village the amount of the tax collected pursuant to subsection (B)4 of this Section. (Ord. 99-4, 5-24-1999)