(A) 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 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 the rate of 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 5% of the gross receipts therefrom. The tax imposed under this section shall not apply with respect to gross receipts pertaining to bills for the distribution, supply, furnishing, or sale of electricity where the use or consumption of electricity is subject to the tax imposed under subsection (4).
(4) Pursuant to Section 8-11-2 of the Illinois Municipal Code (ILCS Ch. 65, Act 5, § 8-11-2) and any and all other applicable authority, a tax is imposed upon 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; 0.564 cents per kilowatt-hour.
(b) For the next 48,000 kilowatt-hours used or consumed in a month; 0.386 cents per kilowatt-hour.
(c) For the next 50,000 kilowatt-hours used on consumed in a month; 0.383 cents per kilowatt-hour.
(d) For the next 400,000 kilowatt-hours used or consumed in a month; 0.320 cents per kilowatt-hour.
(e) For the next 500,000 kilowatt-hours used or consumed in a month; 0.319 cents per kilowatt-hour.
(f) For the next 2,000,000 kilowatt-hours used or consumed in a month; 0.273 cents per kilowatt-hour.
(g) For the next 2,000,000 kilowatt-hours used or consumed in a month; 0.250 cents per kilowatt-hour.
(h) For the next 5,000,000 kilowatt-hours used or consumed in a month; 0.230 cents per kilowatt-hour.
(i) For the next 10,000,000 kilowatt-hours used or consumed in a month; 0.210 cents per kilowatt-hour.
(j) For all electricity used or consumed in excess of 20,000,000 kilowatt-hours in a month; 0.190 cents per kilowatt-hour.
(B) Except as otherwise provided by this chapter, a tax is imposed on the privilege of using or consuming gas in the village that is purchased in a sale at retail at the rate of 3.5 cents ($0.035) per therm.
(1) The ultimate incidence of and liability for payment of the tax is on the retail purchaser, and nothing in this section shall be construed to impose a tax on the occupation of distributing, supplying, furnishing, selling or transporting gas.
(2) The retail purchaser shall pay the tax, measured by therms of gas delivered to the retail purchaser's premises:
(a) To the public utility designated to collect the tax pursuant to subsection (5) of this section on or before the payment due date of the public utility's bill first reflecting the tax; or
(b) Directly to the village 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 subsection (5) or if the gas is delivered by a person other than a public utility so designated.
(3) To prevent multiple taxation, the use of gas in the village by a retail purchaser shall be exempt from the tax imposed by this division (B) 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 division (A)(2), authorized pursuant to Section 8-11-2 of the Illinois Municipal Code (ILCS Ch. 65, Act 5, § 8-11-2 ).
(4) A purchaser 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 Village Treasurer on or before the fifteenth day of the second month following the month in which the gas is used or consumed.
(5) The Finance Director is authorized to enter into a contract for collection of the tax imposed by this section with any public utility providing gas service in the village. The contract shall include and subsequently conform with the following provisions:
(a) The public utility will collect the tax with respect to gas delivered by it to its customers as an independent contractor;
(b) The public utility will remit collected taxes to the Village Treasurer no more often than once each month;
(c) The public utility will be entitled to withhold from tax collections a service fee equal to 3% of the amounts collected and timely remitted to the Village Treasurer;
(d) The public utility will treat partial payments received from a customer as payments made pro rata for each item or charge billed to the customer, including the tax imposed by this section;
(e) The obligation of the public utility to collect and remit the tax shall not apply to gas the delivery of which is billed by the public utility to a retail purchaser prior to a date three months subsequent to the execution of such contract;
(f) The public utility shall not be liable to the village for any tax not actually collected from a retail purchaser; and
(g) Such additional terms as the parties may agree upon.
(6) A public utility designated to collect the tax imposed by this section from its customers shall bill each customer for the tax on all gas delivered to the customer unless:
(a) The customer's use or consumption is exempt from the tax pursuant to a duly passed and authorized ordinance of the village; or
(b) The public utility has received written notification from the village that the customer is exempt from the tax.
(7) 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 village.
(`95 Code, § 35.26) (Ord 66-4, passed - - ; Am. Ord. 69-1, passed - - ; Am. Ord. 03-35, passed 7-16-03)