A. Definitions: As used in this Section, unless the context otherwise requires:
PERSON: Any natural individual, firm, trust, estate, partnership, association, joint stock company, joint venture, corporation, limited liability company, municipal corporation, the State or any of its political subdivisions, any State university created by statute, or a receiver, trustee, conservator or other representative appointed by order of any court.
PERSON MAINTAINING A PLACE OF BUSINESS IN THIS STATE: Any person having or maintaining within this State, directly or by a subsidiary or other affiliate, an office, generation facility, distribution facility, transmission facility, sales office or other place of business, or any employee, agent, or other representative operating within this State under the authority of the person or its subsidiary or other affiliate, irrespective of whether such place of business or agent or other representative is located in this State permanently or temporarily, or whether such person, subsidiary or other affiliate is licensed or qualified to do business in this State.
PURCHASE AT RETAIL: Any acquisition of electricity by a purchaser for purposes of use or consumption, and not for resale, but shall not include the use of electricity by a public utility, as defined in section 8-11-2 of the Illinois Municipal Code 1 , directly in the generation, production, transmission, delivery or sale of electricity.
PURCHASER: Any person who uses or consumes, within the corporate limits of the Village, electricity acquired in a purchase at retail.
TAX COLLECTOR: The person delivering electricity to the purchaser.
VILLAGE: The Village of Broadview.
B. Tax Imposed:
1. Pursuant to section 8-11-2 of the Illinois Municipal Code 1 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; 0.606 cents per kilowatt-hour;
b. For the next 48,000 kilowatt-hours used or consumed in a month; 0.398 cents per kilowatt-hour;
c. For the next 50,000 kilowatt-hours used or consumed in a month; 0.358 cents per kilowatt-hour;
d. For the next 400,000 kilowatt-hours used or consumed in a month; 0.348 cents per kilowatt-hour;
e. For the next 500,000 kilowatt-hours used or consumed in a month; 0.338 cents per kilowatt-hour;
f. For the next 2,000,000 kilowatt-hours used or consumed in a month; 0.318 cents per kilowatt-hour;
g. For the next 2,000,000 kilowatt-hours used or consumed in a month; 0.313 cents per kilowatt-hour;
h. For the next 5,000,000 kilowatt-hours used or consumed in a month; 0.308 cents per kilowatt-hour;
i. For the next 10,000,000 kilowatt-hours used or consumed in a month; 0.303 cents per kilowatt-hour;
j. For all electricity used or consumed in excess of 20,000,000 kilowatt-hours in a month; 0.298 cents per kilowatt-hour.
The tax rates as previously set forth shall be used at least through December 31, 2008, are proportional to the rates enumerated in 65 Illinois Compiled Statutes 5/8-11-2 (as modified by Public Act 90-561), and do not exceed the revenue that could have been collected during 1997.
2. Pursuant to 65 Illinois Compiled Statutes 5/8-11-2, the rates set forth in subsection B1 of this Section shall be effective: a) with the first bill being issued on or after September 1, 1998, for residential customers, and b) on the earlier of: 1) the last bill issued prior to December 31, 2000, or 2) the date of the first bill issued pursuant to 220 Illinois Compiled Statutes 5/16-104, for nonresidential customers.
3. The tax is in addition to all taxes, fees and other revenue measures imposed by the Village, the State or any other political subdivision of the State.
4. Notwithstanding any other provision of this Section, the tax shall not be imposed if and to the extent that imposition or collection of the tax would violate the Constitution or statutes of the United States or the constitution of the State.
C. Collection Of Tax:
1. The tax authorized by this Section shall be collected from the purchaser by the person maintaining a place of business in this 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 Municipality 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.
2. Any tax required to be collected by this Section, and any tax in fact collected, shall constitute a debt owed to the Village by the person delivering the electricity, provided, that the person delivering electricity shall be allowed credit for such tax related to deliveries of electricity the charges for which are written off as uncollectible, and provided further, that if such charges are thereafter collected, the delivering supplier shall be obligated to remit such tax at such later time.
3. Persons delivering electricity shall also be authorized to add to such gross charge an amount equal to three percent (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 Municipality upon request.
4. If the person delivering electricity fails, upon reasonable and good faith efforts, to collect the tax from the purchaser, then the purchaser shall be required to pay the tax directly to the Municipality in the manner prescribed by the Municipality.
D. Tax Remittance And Returns:
1. Every tax collector shall, on a monthly basis, file a return in a form prescribed by the Village that shall include at least the following:
a. The purchaser;
b. The purchaser's location;
c. The kilowatt-hour usage during the preceding month;
d. The amount of tax due the Village.
2. The return shall be accompanied by a remittance for the amount of tax due the Village, and shall be due on or before the last day of the month following the month during which the tax is collected.
E. Credit For Overpayment: 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 person delivering electricity who made the erroneous payment; provided that no amounts erroneously paid more than one year prior to the filing of a claim therefor shall be so credited.
No action to recover any amount of tax due under the provisions of this Section shall be commenced more than one year after the due date of such amount.
F. Penalty: Any tax collector who fails to make a return, or who makes a fraudulent return, or who wilfully violates any other provision of this Section is guilty of a misdemeanor and, upon conviction thereof, shall be fined no less than one hundred dollars ($100.00) nor more than two hundred dollars ($200.00) and in addition, shall be liable in a civil action for the amount of tax due plus reasonable attorney fees for the collection thereof.
G. Additional Remedies: Nothing in this Section shall be construed as limiting any additional or further remedies that the Village may have for enforcement of this Section.
H. Severability: If any section, subsection, sentence, clause, phrase or portion of this Ordinance is for any reason held invalid or unconstitutional by any court of competent jurisdiction, such portion shall be deemed a separate, distinct, and independent provision and such holding shall not affect the validity of the remaining provisions hereof. (Ord. 98-16, 7-20-1998)
Notes
| 1 | 1. 65 ILCS 5/8-11-2. |
| 1 | 1. 65 ILCS 5/8-11-2. |