CHAPTER 21
MUNICIPAL UTILITY TAX

SECTION:

3-21-1: Definitions

3-21-2: Imposition; Rate

3-21-3: Exemptions From Tax

3-21-4: Returns; Payment Of Tax

3-21-5: Overpayments

3-21-6: Statute Of Limitations

3-21-7: Effective Date Of Tax

3-21-8: Other Payments

3-21-9: Violations

3-21-10: Application Of Funds

3-21-11: Penalty

3-21-12: Severability Clause

3-21-1: DEFINITIONS:

As used in this chapter:

GROSS RECEIPTS: The consideration received for distributing, supplying, furnishing or selling gas or electricity for use or consumption and not for resale, as the case may be, and for all services rendered in connection therewith valued in money, whether received in money or otherwise, including cash, credit, services and property of every kind and material and for all services rendered therewith; and shall be determined without any deduction on account of the cost of the service, product or commodity supplied, the cost of materials used, labor or service cost or any other expense whatsoever; the term "gross receipts" shall include charges added to customers' bills in respect of other taxes.

PERSON: Any natural individual, firm, trust, estate, partnership, association, joint stock company, joint venture, corporation, municipal corporation or political subdivision of the state or a receiver, trustee, conservator or other representative appointed by order of any court, the state of Illinois, or the United States government or any subdivision thereof. (Ord. 1163, 9-15-1987)

3-21-2: IMPOSITION; RATE:

A tax is hereby imposed on the following persons at the following rates:

   (A)   Persons engaged in the business of distributing, supplying, furnishing or selling gas for use or consumption in the city, and not for resale, at the rate of five percent (5%) of the gross receipts therefrom.

   (B)   Persons engaged in the business of distributing, supplying, furnishing or selling electricity for use or consumption in the city, and not for resale, at the rate of five percent (5%) of the gross receipts therefrom. (Ord. 1163, 9-15-1987)

   (C)   Persons engaged in the business of distributing, supplying, furnishing or selling cable television service for use or consumption in the city, and not for resale, at the rate of five percent (5%) of the gross receipts therefrom. (Ord. 1382, 1-19-1993)

3-21-3: EXEMPTIONS FROM TAX:

   (A)   No tax shall be imposed by this chapter with respect to any transaction in interstate commerce or otherwise to the extent to which such business may not, under the constitution and statutes of the United States, be made subject to taxation by the state or any political subdivision thereof. (Ord. 1163, 9-15-1987)

   (B)   No person engaged in the business of distributing, supplying, furnishing or selling gas, electricity or cable television service is subject to taxation under this chapter for such transactions as are or may become subject to taxation under the provisions of the "municipal retailers' occupation tax act" authorized by 65 Illinois Compiled Statutes 5/8-11-1 of the Illinois municipal code 1 . (Ord. 1382, 1-19-1993)

   (C)   Accounts that are owned by the city of Canton shall be exempt from the municipal utility tax imposed in this chapter. (Ord. 4006, 9-15-2015)

 

Notes

1	1. 65 ILCS 5/8-11-1.