A. Definitions: For the purposes of this section, the following definitions shall apply:
GROSS RECEIPTS: The consideration received for distributing, supplying, furnishing or selling gas, water 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 expenses whatsoever.
PERSON: Any natural individual, firm, trust, estate, partnership, association, joint stock company, joint adventure, corporation, limited liability company municipal corporation or political subdivision of this state, or a receiver, trustee, guardian or other representative, appointed by order of any court. (Ord. 715, 8-15-1955; amd. 2006 Code)
B. Tax Imposed: A tax is imposed on all persons engaged in the following occupations or privileges:
1. Persons engaged in the business of distributing, supplying, furnishing, or selling gas for use or consumption within the corporate limits of the city and not for resale, at the rate of five percent (5%) of the gross receipts therefrom.
2. Persons engaged in the business of distributing, supplying, furnishing, or selling water for use or consumption within the corporate limits of the city and not for resale, at the rate of five percent (5%) of the gross receipts therefrom 1 . (Ord. 715, 8-15-1955)
3. The privilege of using or consuming electricity acquired in a purchase at retail and used or consumed within the corporate limits of the city at the following rates, calculated on a monthly basis for each purchaser:
Kilowatt Hours Used Or Consumed Per Month | Cents Per Kilowatt Hour |
Kilowatt Hours Used Or Consumed Per Month | Cents Per Kilowatt Hour |
First 2,000 | 0.362 |
Next 48,000 | 0.324 |
Next 50,000 | 0.276 |
Next 400,000 | 0.259 |
Next 500,000 | 0.248 |
Next 2,000,000 | 0.245 |
Next 2,000,000 | 0.240 |
Next 5,000,000 | 0.235 |
Next 10,000,000 | 0.230 |
All electricity used or consumed in excess of 20,000,000 | 0.225 |
(Ord. 1282, 7-1-1999; amd. 2006 Code)
C. Exemptions From Tax: No tax is imposed by this section 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 this state or any political subdivision thereof; nor shall any persons engaged in the business of distributing, supplying, furnishing or selling gas, water or electricity or using or consuming electricity be subject to taxation under the provisions of this section for such transactions as are or may become subject to taxation under the provisions of the "municipal retailers' occupation tax act" 2 , authorized by 65 Illinois Compiled Statutes 5/8-11-1, nor shall any tax authorized by this section be imposed upon any person engaged in a business or on any privilege unless the tax is imposed in like manner and at the same rate upon all persons engaged in businesses of the same class in the city, whether privately or city owned or operated, or exercising the same privilege within the city. (Ord. 715, 8-15-1955; amd. Ord. 718, 12-5-1955; Ord. 719, 1-3-1956; Ord. 1282, 7-1-1999; 2006 Code)
D. Tax Is Additional: Such tax shall be in addition to the payment of money, or value of products or services furnished to the city by the taxpayer as compensation for the use of its streets, alleys, or other public places, or installation and maintenance therein, thereon or thereunder of poles, wires, pipes or other equipment used in the operation of the taxpayer's business. (Ord. 715, 8-15-1955; amd. Ord. 1282, 7-1-1999)
E. Collection Of Electric Utility Tax: The tax authorized by subsection B3 of 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; 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. For purposes of this subsection, any partial payment not specifically identified by the purchaser shall be deemed to be for the delivery of 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 city 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. 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 city upon request. If the person delivering electricity fails to collect the tax from the purchaser, then the purchaser shall be required to pay the tax directly to the city in the manner prescribed by the city. Persons delivering electricity who file returns pursuant to this subsection shall, at the time of filing such return, pay the city the amount of the tax collected pursuant to this section. (Ord. 1282, 7-1-1999; amd. 2006 Code)
F. Tax Returns:
1. Contents Of Returns: On or before the last day of each month, each taxpayer shall make a return to the city for the preceding month stating:
a. His name.
b. His principal place of business.
c. His gross receipts and/or kilowatt hour usage during the month upon the basis of which the tax is imposed.
d. Amount of tax.
e. Such other reasonable and related information as the corporate authorities may require.
2. Payment Of Tax: The taxpayer making the return herein provided for shall, at the time of making such return, pay to the city, the amount of tax herein imposed; provided, that in connection with any return, the taxpayer may, if he so elects, report and pay an amount based upon his total billings of business subject to the tax during the period for which the return is made (exclusive of any amounts previously billed) with prompt adjustments of later payments based upon any differences between such billings and the taxable gross receipts.
G. Credit For Overpayment:
1. Credit Against Tax Due: 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 taxpayer who made the erroneous payment; provided, that no amounts erroneously paid more than three (3) years prior to the filing of a claim therefor shall be so credited.
2. Time Limit: No action to recover any amount of tax due under the provisions of this section shall be commenced more than three (3) years after the due date of such amount. (Ord. 715, 8-15-1955; amd. Ord. 1282, 7-1-1999)
H. Effective Date Of Tax:
1. Water And Gas Utilities Tax: The water and gas utilities tax provided for herein shall be based on the "gross receipts", as defined in subsection A of this section, actually paid to the taxpayer for services billed on or after September 1, 1955. (Ord. 715, 8-15-1955; amd. 2006 Code)
2. Electric Utility Tax: Pursuant to 65 Illinois Compiled Statutes 5/8-11-2, the rates set forth in subsection B4 of this section shall be effective as follows: (Ord. 1282, 7-1-1999)
a. Residential Consumers: For residential consumers, the provisions of subsection B4 of this section shall not be effective until August 1, 1999.
b. Nonresidential Consumers: For nonresidential consumers, the provisions of subsection B3 of this section shall not be effective until the consumer has the choice of the supplier of electrical energy but not later than the last bill issued to the consumer before December 31, 2000. (Ord. 1282, 7-1-1999; amd. 2006 Code)
I. Violation; Penalties: Any taxpayer 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 as provided in section 1-4-1 of this code and, in addition, shall be liable in a civil action for the amount of tax due. (Ord. 715, 8-15-1955; amd. Ord. 1282, 7-1-1999; 2006 Code)
Notes
| 1 | 1. See also subsection 8-3-3A2 of this code. |
| 2 | 1. 35 ILCS 120/1 et seq. |