(A) Tax imposed. A tax is imposed on all persons engaged in the following occupations or privileges:
(1) (a) The privilege of using or consuming electricity acquired in a purchase at retail or used or consumed within the corporate limits of the city at the following rates, calculated on a monthly basis for each purchaser using an alternative rate promulgated pursuant to 65 ILCS 5/8-11-2(3) (as modified by Public Act 90-561):
First 2,000 KWH | 0.5135 cents per KWH |
Next 48,000 KWH | 0.3790 cents per KWH |
Next 50,000 KWH | 0.3461 cents per KWH |
Next 400,000 KWH | 0.3076 cents per KWH |
Next 500,000 KWH | 0.2684 cents per KWH |
Next 2,000,000 KWH | 0.2683 cents per KWH |
Next 2,000,000 KWH | 0.2682 cents per KWH |
Next 5,000,000 KWH | 0.2681 cents per KWH |
Next 10,000,000 KWH | 0.2680 cents per KWH |
Over 20,000,000 KWH | 0.2678 cents per KWH |
(b) The privilege of using or consuming electricity acquired in a purchase at retail or used or consumed within the corporate limits of the city at the following rates, calculated on a monthly basis for each purchaser using an alternative rate promulgated pursuant to 65 ILCS 5/8-11-2(3) (as modified by Public Act 90-561).
(2) Pursuant to 65 ILCS 5/8-11-2, the rates set forth in division (A)(1) above shall be effective:
(a) Upon approval by the Illinois Commerce Commission for residential customers; and
(b) For non-residential customers:
1. On the date of the first bill issued pursuant to 220 ILCS 5/16-104, but in no case later than the last bill issued to that customer before 12-31-2000; or
2. The date of the first bill issued pursuant to 220 ILCS 5/16-104, for non-residential customers.
(3) Until such time as division (A)(2)(b) above becomes applicable for non-residential customers pursuant to this division (A)(3), persons engaged in the business of distributing, supplying, furnishing or selling electricity for use or consumption within corporate limits of the city, and not for resale, at a rate of 5% of the gross receipts therefrom for non-residential customers.
(4) The tax imposed hereunder shall not apply to any utility accounts of the city.
(1960 Code, § 43-5-1)
(B) Exceptions. None of the taxes authorized by this section may be imposed with respect to any transaction in interstate commerce or otherwise to the extent to which the business or privileges may not, under the Constitution and statutes of the United States, be made the subject of taxation by the state or any political subdivision thereof; nor shall any persons engaged in the business of distributing, supplying, furnishing or selling or transmitting gas, water or electricity, or engaged in the business of transmitting messages, or using or consuming electricity acquired in a purchase at retail, be subject to taxation under the provisions of the Municipal Retailers’ Occupation Tax Act authorized by 65 ILCS 5/8-11-1; nor shall any tax authorized by this section be imposed upon any person engaged in a business or on any privilege unless the tax is imposed in like manner and at the same rate upon all persons engaged in business of the same class in the city, whether privately or municipally owned or operated, or exercising the same privilege within the city.
(1960 Code, § 43-5-2)
(C) Additional taxes. Such tax shall be in addition to other taxes levied upon the taxpayer or its business.
(1960 Code, § 43-5-3)
(D) Collection. The tax authorized by this section shall be collected from the purchaser by the person maintaining a place of business in the 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 this section and any such tax collected by a person delivering electricity shall constitute a debt owed to the city by such person delivering the electricity. Persons delivering electricity shall collect the tax from the purchaser by adding such tax to the gross charge for delivering the electricity. Persons delivering electricity shall also be authorized to add to such gross charge an amount equal to 3% of the tax to reimburse the person delivering electricity for the expense incurred in keeping records, billing customers, preparing and filing returns, remitting the tax and supplying data to the city 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 city in the manner prescribed by the city. Persons delivering electricity who file returns pursuant to this section shall, at the time of filing such return, pay the city the amount of the tax collected pursuant to this section.
(1960 Code, § 43-5-4)
(E) Reports to municipality.
(1) On or before the last day of each month, each taxpayer shall make a return to the City Treasurer for the preceding month stating:
(a) His or her name;
(b) His or her principal place of business;
(c) His or her gross receipts and/or kilowatt-hour usage during the month 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) The taxpayer making the return herein provided for shall, at the time of making such return, pay to the city, 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, § 43-5-5)
(F) Credit for over-payment.
(1) 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.
(2) 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, § 43-5-6)
(Ord. 5883, passed 5-18-1998; Ord. 6409, passed 4-1-2002; Ord. 7928, passed 2-1-2016)