A tax is imposed on all persons engaged in the following occupations or privileges:
A. Electricity:
1. Tax:
a. 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 City at the following rates, calculated on a monthly basis for each purchaser:
(1) For the first 2,000 kilowatt-hours used or consumed in a month: $0.004514 per kilowatt-hour;
(2) For the next 48,000 kilowatt-hours used or consumed in a month: $0.002962 per kilowatt-hour;
(3) For the next 50,000 kilowatt-hours used or consumed in a month: $0.002664 per kilowatt-hour;
(4) For the next 400,000 kilowatt-hours used or consumed in a month: $0.002590 per kilowatt-hour;
(5) For the next 500,000 kilowatt-hours used or consumed in a month: $0.002516 per kilowatt-hour;
(6) For the next 2,000,000 kilowatt-hours used or consumed in a month: $0.002368 per kilowatt-hour;
(7) For the next 2,000,000 kilowatt-hours used or consumed in a month: $0.002331 per kilowatt-hour;
(8) For the next 5,000,000 kilowatt-hours used or consumed in a month: $0.002294 per kilowatt-hour;
(9) For the next 10,000,000 kilowatt-hours used or consumed in a month: $0.002257 per kilowatt-hour;
(10) For all electricity used or consumed in excess of 20,000,000 kilowatt-hours used or consumed in a month: $0.002220 per kilowatt-hour.
b. The tax is in addition to all taxes, fees and other revenue measures imposed by the City, the State or any other political subdivision of the State.
c. Notwithstanding any other provision of this subsection, 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 August 1, 1999; 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 2 , or the first bill issued to such customers on or after January 1, 2001, whichever issuance occurs sooner.
2. Collection Of Tax:
a. Subject to the provision of this subsection regarding the delivery of electricity to resellers, the tax imposed under this Chapter shall be collected from purchasers by the person maintaining a place of business in this State who delivers electricity to such purchasers. This tax shall constitute a debt of the purchaser to the person who delivers the electricity to the purchaser and is recoverable at the same time and in the same manner as the original charge for delivering the electricity.
b. Any tax required to be collected by this subsection, and any tax in fact collected, shall constitute a debt owed to the City 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.
c. Persons delivering electricity shall collect the tax from the purchaser by adding such tax to the gross charge for delivering the electricity shall also be authorized to add to such gross charge an amount equal to three percent (3%) of the tax they collect to reimburse them for their expense incurred in keeping records, billing customers, preparing the filing returns, remitting the tax and supplying data to the City upon request.
3. Tax Remittance And Return:
a. Every tax collector shall, on a monthly basis, file a return on a form prescribed by the City. The return and accompanying remittance shall be due on or before the last day of the month.
b. Following the month during which the tax is collected of or is required to be collected of or is required to be collected under subsection A2 of this Section.
c. If the person delivering electricity fails to collect the tax from the purchaser or is excused from collecting the tax under subsection A4 of this Section, then the purchaser shall file a return in a form prescribed by the City and pay the tax directly to the City on or before the last day of the month following the month during which the electricity is used or consumed.
4. Resales:
a. Electricity that is delivered to a person in the City shall be considered to be for use and consumption by that person unless the person receiving the electricity has an active resale number issued by the Director of Finance and furnishes that number to the person who delivers the electricity and certifies to that person that the sale is either entirely or partially nontaxable as a sale for resale.
b. If a person who receives electricity in the Municipality claims to be an authorized reseller of electricity, that person shall apply to the Municipal Clerk for a resale number. The application shall state facts showing why it is not liable for the tax imposed by this subsection on any purchases of electricity and shall furnish such additional information as the Director of Finance may reasonably require.
c. Upon approval of the application, the Director of Finance shall assign a resale number to the applicant and shall certify the number to the applicant.
d. The Director of Finance may cancel the resale number of any person if the person fails to pay any tax payable under this subsection for electricity used or consumed by the person, or if the number: 1) was obtained through misrepresentation, or 2) is no longer necessary because the person has discontinued making resales.
e. (1) If a reseller has acquired electricity partly for use or consumption and partly for resale, the reseller shall pay the tax imposed by this subsection directly to the City pursuant to subsection A2b of this Section on the amount of electricity that the reseller uses or consumes, and shall collect the tax pursuant to subsection A1 of this Section and remit the tax pursuant to subsection A3 of this Section on the amount of electricity delivered by the reseller to a purchaser.
(2) Any person who delivers electricity to a reseller having an active resale number and complying with all other conditions of this subsection shall be excused from collecting and remitting the tax on any portion of the electricity delivered to the reseller, provided that the person reports to the municipality the total amount of electricity delivered to the reseller, and such other information that the city may reasonably require.
5. Books And Records: Every tax collector, and every taxpayer required to pay the tax imposed by this subsection shall keep accurate books and records of its business or activity, including contemporaneous books and records denoting the transactions that gave rise, or may have given rise, to any tax liability under this subsection. The books and records shall be subject to and available for inspection at all times during business hours of the day.
6. Statute Of Limitations: No action to recover any amount of tax due under the provisions of this subsection A shall be commenced more than three (3) years after the due date of such amount.
7. Penalties: Any taxpayer who fails to make a return, or who makes a fraudulent return, or who wilfully violates any other provision of this subsection A is guilty of a misdemeanor and, upon conviction thereof, shall be fined not less than one hundred dollars ($100.00) nor more than five hundred dollars ($500.00), and in addition shall be liable in a civil action for the amount of tax due. (Ord. 99-05, 6-14-1999)
B. Simplified Municipal Telecommunications Tax: The rate of the simplified municipal telecommunications tax imposed under the provisions of sections 5-25 and 5-30 of the simplified municipal telecommunications tax act, PA 92-0526 is 6.0 percent (in 1/4 percent increments) that shall take effect for all gross charges billed by telecommunications retailers on and after January 1, 2003. (Ord. 08-02, 9-9-2002)
C. Gas: 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. (1997 Code)
Notes
| 1 | 1. 65 ILCS 5/8-11-2. |
| 2 | 1. 220 ILCS 5/16-104. |