(A) Tax imposed. 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, at the rate of 5% of the gross receipts from such business originating within the corporate limits of the city;
(2) Persons engaged in the business of distributing, supplying, furnishing or selling gas for use or consumption within the corporate limits of the city, and not for resale, at the rate of 5% of the gross receipts therefrom;
(3) Persons engaged in the business of distributing, supplying, furnishing or selling water for use or consumption within the city, and not for resale, at the rate of 5% of the gross receipts therefrom; and
(4) No tax imposed by this section, with respect to any transaction and interstate commerce as enunciated in divisions (A)(1) through (A)(3) above shall include a tax on any tax.
(1960 Code, § 43-1-1)
(B) Exclusions. No tax 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 the statutes of the United States, be made subject to taxation by the state or any political subdivision thereof; nor shall any persons engaged in the business of distributing, supplying, furnishing or selling gas, water or electricity, or engaged in the business of transmitting messages be subject to taxation under the provisions of this section for such transactions as are or may become subject to taxation under the provisions of the Municipal Retailers’ Occupation Tax Act, authorized by 65 ILCS 5/8-11-1.
(1960 Code, § 43-1-2)
(C) Tax shall be in addition to other taxes. Such tax shall be in addition to the payment of money, or value of products or services furnished to this municipality 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 taxpayers’ business.
(1960 Code, § 43-1-3)
(D) Definitions. For the purpose of this section, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
GROSS RECEIPTS. The consideration received for the transmission of messages, or for distributing, supplying, furnishing or selling gas, electricity, or water for use or consumption and not for resale, as the case may be; except for that consideration received from the city; 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 said messages without any deduction on account of the cost of the service, product or commodity supplied, the cost of materials used, labor or service cost, or any other expenses whatsoever.
PERSON. Any natural individual, firm, trust, estate, partnership, association, joint stock company, joint adventure, corporation, municipal corporation or political subdivision of the state, or a receiver, trustee, conservator or other representative appointed by order of any court.
TRANSMITTING MESSAGES. In addition to the usual and popular meaning of person-to- person communication, shall include the furnishing, for a consideration of services or facilities (whether owned or leased), or both, to persons 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 a consideration, by such persons to other persons, for the transmission of messages.
(1960 Code, § 43-1-4)
(E) Effective date. This section took effect after publication and the tax provided for herein shall be based on the gross receipts, as herein defined, actually paid to the taxpayer for services billed on or after 7-1-1981.
(1960 Code, § 43-1-5)
(F) Reports due.
(1) On or before 4-30-1981, make a return to the City Treasurer for the month of July, 1981, stating:
(a) His or her name;
(b) His or her principal place of business;
(c) His or her gross receipts during those months upon the basis of which the tax is imposed;
(d) Amount of tax; and
(e) Such other reasonable and related information as the corporate authorities may require.
(2) On or before the last day of every month thereafter, each taxpayer shall make a like return to the City Treasurer for the preceding month.
(3) The taxpayer making the return herein provided for shall, at the time of making such return, pay to the City Treasurer the amount of tax herein imposed; provided that, in connection with any return the taxpayer may, if he or she so elects, report and pay an amount based upon his or her total billings 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 and the taxable gross receipts.
(1960 Code, § 43-1-6)
(G) Tax overpayment; limitations. 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 an 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 erroneously paid more than three years prior to the filing of a claim therefor shall be so credited.
(1960 Code, § 43-1-7)
(H) Actions to recover. No action to recover any amount of tax due under the provisions of this section shall be commenced more than three years after the due date of such amount.
(1960 Code, § 43-1-8)
(Ord. 3792, passed 5-4-1981; Ord. 3868, passed 3-30-1982; Ord. 6409, passed 4-1-2002; Ord. 7927, passed 1-19-2016)