(A) Definitions. For the purpose of this section, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
PERSON. Any individual, firm, trust, estate, partnership, association, joint stock company, joint venture, corporation, limited liability company, municipal corporation or political subdivision of the state, or a receiver, trustee, conservator or other representative appointed by order of any court.
PUBLIC UTILITY. A public utility as defined in 220 ILCS 5/3-105 of the Public Utilities Act.
PUBLIC UTILITIES ACT. The Public Utilities Act as amended, (220 ILCS 5/1-101 et seq.).
RETAIL PURCHASER. Any person who purchases gas in a sale at retail.
SALE AT RETAIL. Any sale of gas by a retailer to a person for use or consumption, and not for resale. For this purpose, the term RETAILER means any person engaged in the business of distributing, supplying, furnishing or selling gas.
(B) Tax imposed.
(1) Except as otherwise provided by this section, a tax is imposed on the privilege of using or consuming gas in the city that is purchased in a sale at retail at the rate of $0.05/therm. Such tax shall be in addition to other taxes levied by the city upon the taxpayer.
(2) The ultimate incidence of and liability for payment of the tax is on the retail purchaser, and nothing in this subchapter shall be construed to impose a tax on the occupation of distributing, supplying, furnishing, selling or transporting gas.
(3) The retail purchaser shall pay the tax, measured by therms of gas delivered to the retail purchaser’s premises, to the public utility designated to collect the tax pursuant to § 34.045(E) of this chapter on or before the payment due date of the public utility’s bill first reflecting the tax, or directly to the City Treasurer on or before the fifteenth day of the second month following the month in which the gas is delivered to the retail purchaser if no public utility has been designated to collect the tax pursuant to § 34.035 or if the gas is delivered by a person other than a public utility so designated.
(4) Nothing in this subchapter shall be construed to impose a tax upon any person, business or activity which, under the constitutions of the United States or state, may not be made the subject of taxation by the city.
(5) A person who purchases gas for resale and therefore does not pay the tax imposed by this section with respect to the use or consumption of the gas, but who later uses or consumes part or all of the gas, shall pay the tax directly to the City Treasurer on or before the fifteenth day of the second month following the month in which the gas is used or consumed.
(6) The tax shall apply to gas for which the delivery to the retail purchaser is billed by a public utility on or after 12-1-2014.
(7) To prevent multiple taxation, the use of gas in the city by a retail purchaser shall be exempt from the tax imposed by this section if the gross receipts from the sale at retail of such gas to the retail purchaser are properly subject to a tax imposed upon the seller of such gas pursuant to the city’s utility tax under § 34.040, as amended from time to time, authorized pursuant to 65 ILCS 5/8-11-2.
(8) The tax imposed hereunder shall not apply to any utility accounts of the city.
(C) Collection of tax by public utility. The tax authorized by this section shall be collected from the retail purchaser by the public utility providing gas service to the retail purchaser. This tax shall constitute a debt of the retail purchaser to the public utility providing to the retail purchaser and if unpaid, is recoverable in the same manner as the original charge for providing the gas service. Any tax required to be collected pursuant to this section and any such tax collected by a public utility shall constitute a debt owed to the city by such public utility. Public utilities providing gas service shall collect the tax from the retail purchaser by adding such tax to the gross charge for providing the gas service. Public utilities shall also be authorized to add to such gross charge an amount equal to 3% of the tax to reimburse the public utility providing gas service 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 public utility providing gas service fails to collect the tax from the retail purchaser, then the retail purchaser shall be required to pay the tax directly to the city in the manner prescribed by the city. Public utilities providing gas service in the city shall pay the city the amount of the tax collected pursuant to this section. The Mayor, City Treasurer and City Finance Director are each authorized to enter into a contract for collection of the tax imposed by this section with any public utility providing gas service in the city.
(D) Books and records. Every taxpayer shall keep accurate books and records, including original source documents and books of entry, denoting the activities or transactions that gave rise, or may have given rise to any tax liability or exemption under this section. All such books and records shall, at all times during business hours, be subject to and available for inspection by the city.
(Ord. 7820, passed 11-17-2014; Ord. 7927, passed 1-19-2016)