(A) 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, and furnishing; or
(2) Selling gas for use or consumption within city and not for resale, at the rate of 5% of the gross receipts therefrom.
(Prior Code, § 36-4-1)
(B) Exceptions. None of the taxes authorized by this section may be imposed 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 person engaged in the business of distributing, supplying, furnishing, or selling gas be subject to taxation under the provisions of this division (B) for such transactions as are or may become subject to taxation under the provisions of the Municipal Retailers’ Occupation Tax Act, authorized by 65 ILCS 5/8-11-1, nor shall any tax authorized by this section be imposed upon any person engaged in the business unless such tax is imposed in like manner and, at the same, rate upon all persons engaged in the business of the same class in the municipality, whether privately or municipally owned or operated.
(Prior Code, § 36-4-2)
(C) Additional taxes. Such tax shall be in addition to the payment of money or value of products or services furnished to this municipality 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 taxpayers’ business.
(Prior Code, § 36-4-3)
(D) Definitions. For the purpose of this section, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
GROSS RECEIPTS. The consideration received for distributing, supplying, furnishing, or selling gas for use or consumption and not for resale, except for that consideration received from the city 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 transmitting such messages without any deduction on account of the service, product, or commodity supplied the cost of materials used, labor, or service costs or any other expenses whatsoever.
PERSON. Any natural individual, firm, trust, estate, partnership, association, joint stock company, joint adventure, corporation, municipal corporation, or political subdivision of this state or a receiver, trustee, conservator, or other representative appointed by order of any court.
(Prior Code, § 36-4-4)
(E) Reports to municipality.
(1) On or before September 30, each taxpayer shall make a return to the City Treasurer for the months of June, July, and August, 2002, stating:
(a) His or her name;
(b) His or her principal place of business;
(c) His or her gross receipts during those months upon the basis of which the tax is imposed;
(d) Amount of tax; and
(e) Such other reasonable and related information as the corporate authorities may require.
(2) On or before the last day of every third month thereafter, each taxpayer shall make a like return to the City Treasurer for a corresponding three-month period.
(3) The taxpayer making the return herein provided for shall, at the time of making such return, pay to the City Treasurer, the amount of tax herein imposed; provided, in connection with any return, the taxpayer may, if he or she so elects, report and pay an amount based upon his or her 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.
(Prior Code, § 36-4-5)
(F) Credit for over-payment. 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, no amounts erroneously paid more than three years prior to the filing of a claim therefor shall be so credited. No action to recover any amount of tax due under the provisions of this section shall be commenced more than three years after the due date of such amount.
(Prior Code, § 36-4-6)
Statutory reference:
Related provisions, see 65 ILCS 5/8-11-1