A. Imposition Of Tax: There is imposed and levied the following taxes on the following occupations or privileges:
1. The act or privilege of originating in the village or receiving in the village intrastate telecommunications by a person at the rate of six percent (6%) of the gross charge for such telecommunications purchased at retail from a retailer by such person. To prevent actual multimunicipal taxation of the act or privilege that is subject to taxation under this subsection, any taxpayer, upon proof that the taxpayer has paid a tax in another municipality on that event, shall be allowed a credit against any tax enacted pursuant to or authorized by this section to the extent of the amount of the tax properly due and paid in the municipality that was not previously allowed as a credit against any other municipal tax. However, such tax is not imposed on such act or privilege to the extent such act or privilege may not, under the constitution and statutes of the United States, be made the subject of taxation by municipalities of the state of Illinois.
2. The act or privilege of originating in the village or receiving in the village interstate telecommunications by a person at the rate of six percent (6%) of the gross charge for such telecommunications purchased at retail from a retailer by such person. To prevent actual multistate or multimunicipal taxation of such act or privilege that is subject to taxation under this subsection, any taxpayer, upon proof that the taxpayer has paid a tax in another state or municipality in Illinois on such event or events, shall be allowed a credit against any tax enacted pursuant to or authorized by this section to the extent of the amount of such tax properly due and paid in such other state which was not previously allowed as a credit against any other state or local tax in the state of Illinois. However, such tax is not imposed on the act or privilege to the extent such act or privilege may not, under the constitution and statutes of the United States, be made the subject of taxation by municipalities of the state of Illinois.
B. Collection Of Tax: The taxes authorized by this chapter shall be collected from the taxpayer by a retailer maintaining a place of business in the state of Illinois and making or effectuating the sale at retail and shall be remitted by such retailer to the village. Any tax required to be collected pursuant to this chapter and any such tax collected by such retailer shall constitute a debt owed by the retailer to the village. Retailers shall collect the tax from the taxpayer by adding the tax to the gross charge for the act or privilege of originating or receiving telecommunications when sold for use. Retailers filing tax returns pursuant to this chapter shall, at the time of filing such return, pay to the village the amount of the tax imposed by this chapter, less a commission of 1.75 percent of the tax collected and remitted with the return. Such commission is allowed to reimburse the retailer for the expenses incurred in keeping records, billing the customer, preparing and filing returns, remitting the tax and supplying data to the village upon request. No commission may be claimed by a retailer for tax not timely remitted to the village.
C. Tax Returns:
1. On or before the last day of October 1995, each retailer shall make a return to the village treasurer, for the months of July, August and September 1995, stating:
a. The name of the retailer.
b. The retailer's address for its principal place of business.
c. The retailer's gross receipts during those months upon the basis of which the tax is imposed.
d. The amount of tax.
e. Such other reasonable and related information as the corporate authorities may require.
2. On or before the last day of every third month thereafter, each retailer shall make a like return to the village treasurer for the corresponding three (3) month period. The retailer making the return provided for in this section, shall, at the time of making such return, pay to the village treasurer, the amount of tax imposed by this chapter; provided, that in connection with any return the retailer may, if he so elects, report and pay an amount based upon his total billings of business subject to the tax during the period for which the return is due (exclusive of any amounts previously billed) with prompt adjustments of later payments based upon any differences between such billings and the taxable gross receipts. (Ord. 2014-O-37: Ord. 1995-O-25 § 1: Ord. 1995-O-11 § 1)