3-53-020  Tax imposed.
   A.   Pursuant to Section 8-11-2 of the Illinois Municipal Code (65 ILCS 5/8-11-2) 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 city at the following rates, calculated on a monthly basis for each purchaser:
      (i)   for the first 2,000 kilowatt-hours used or consumed in a month: 0.61 cents per kilowatt-hour;
      (ii)   for the next 48,000 kilowatt-hours used or consumed in a month: 0.40 cents per kilowatt-hour;
      (iii)   for the next 50,000 kilowatt-hours used or consumed in a month: 0.36 cents per kilowatt-hour;
      (iv)   for the next 400,000 kilowatt-hours used or consumed in a month: 0.35 cents per kilowatt-hour;
      (v)   for the next 500,000 kilowatt-hours used or consumed in a month: 0.34 cents per kilowatt-hour;
      (vi)   for the next 2,000,000 kilowatt-hours used or consumed in a month: 0.32 cents per kilowatt- hour;
      (vii) for the next 2,000,000 kilowatt-hours used or consumed in a month: 0.315 cents per kilowatt- hour;
      (viii) for the next 5,000,000 kilowatt-hours used or consumed in a month: 0.31 cents per kilowatt- hour;
      (ix)   for the next 10,000,000 kilowatt-hours used or consumed in a month: 0.305 cents per kilowatt- hour; and
      (x)   for all electricity used or consumed in excess of 20,000,000 kilowatt-hours in a month: 0.30 cents per kilowatt-hour;
   B.   The tax is in addition to all taxes, fees and other revenue measures imposed by the city, the State of Illinois or any other political subdivision of the state.
   C.   Notwithstanding any other provision of this chapter, 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 of Illinois.
   D.   The tax shall be imposed with respect to the use or consumption of electricity by residential customers beginning with the first bill issued on or after September 1, 1998; and with respect to the use or consumption of electricity by nonresidential customers beginning with the first bill issued to such customers for delivery services in accordance with Section 16-104 of the Public Utilities Act (220 ILCS 5/16-104), or the first bill issued to such customers on or after January 1, 2001, whichever issuance occurs sooner.
(Added Coun. J. 6-10-98, p. 71741)