(A) Except as otherwise provided by this chapter, 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 per therm.
(B) The ultimate incidence of and liability for payment of the tax is on the retail purchaser, and nothing in this chapter shall be construed to impose a tax on the occupation of distributing, supplying, furnishing, selling or transporting gas.
(C) 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 § 887A.04(A) of this chapter on or before the payment due date of the public utility’s bill 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 § 887A.04(A) or if the gas is delivered by a person other than a public utility so designated.
(D) To prevent multiple taxation, the use of gas in the city by a retail purchaser shall be exempt from the tax imposed by this chapter if the gross receipts from the sale at retail of gas to the retail purchaser are properly subject to a tax imposed upon the seller of gas pursuant to the city’s municipal utility tax, as amended from time to time, Chapter 886 of the Codified Ordinances, authorized pursuant to § 8-11-2 of the Illinois Municipal Code (ILCS Ch. 65, Act 5, § 8-11-2).
(E) A purchaser who purchases gas for resale and therefore does not pay the tax imposed by this chapter 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.
(F) The tax shall apply to gas for which the delivery to the retail purchaser is billed by a public utility on or after May 1, 2005.
(Ord. 05-12, passed 4-12-2005; Ord. 06-21, passed 4-25-2006)