(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. |