(A) Pursuant to Illinois law, including ILCS Ch. 65, Act 5, § 8-11-2, a tax is imposed by the Village of Diamond, Grundy and Will Counties, Illinois, on all persons engaged in the following occupations or privileges:
(1) Persons engaged in business of transmitting messages by means of electricity at the rate of 5% of the gross receipts from the business originating within the corporate limits of the Village of Diamond, Illinois;
(2) Persons engaged in the business of distributing, supplying, furnishing, or selling gas for use or consumption within the corporate limits of the Village of Diamond, Illinois, and not for resale, at the rate of 5% of the gross receipts therefrom; and
(3) Persons engaged in the business of distributing, supplying, furnishing, or selling electricity for use or consumption within the corporate limits of the Village of Diamond, and not for resale, at the rate of 5% of the gross receipts therefrom. The tax imposed by this division (A)(3) shall not apply with respect to gross receipts pertaining to bills for the distribution, supply, furnishing, or sale of electricity where the use or consumption of the electricity is subject to the tax imposed by this division (A).
(Am. Ord. 1998-08, passed 9-22-1998)
(B) No tax is imposed by this section with respect to any transaction in interstate commerce or otherwise to the extent to which the 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 or electricity, or engaged in the business of transmitting messages be subject to taxation under the provisions of the Municipal Retailers Occupation Tax Act authorized by ILCS Ch. 65, Act 5, Article 8, Division 11, as amended.
(C) The 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 taxpayer’s business.
(D) 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 the transmission of messages, or for distributing, supplying, furnishing, or selling gas 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 properly 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 the messages without any deduction on account of the cost of the service, product or commodity supplied, the cost of the materials used, labor, or service cost or any other expenses whatsoever. The term GROSS RECEIPTS shall not include any charges added to customer’s bills pursuant to the provision of ILCS Ch. 220, Act 5, §§ 9-221 or 9-222, the Illinois Public Utilities Act, or any other separately stated charge added to the customer’s bill in respect of any tax or other governmental imposition.
PERSON. The definition as provided in ILCS Ch. 65, Act 5, § 8-11-2(d), and that definition is hereby adopted by reference.
TRANSMITTING MESSAGES. The definition as provided in ILCS Ch. 65, Act 5, § 8-11-2(d), and that definition is hereby adopted by reference.
(E) On or before the last day of each month, each taxpayer shall make the return required by the village to the Village Treasurer of the Village of Diamond for a corresponding 1-month period. The taxpayer making the return herein provided for shall, at the time of making the return, pay to the Village Treasurer the amount of tax herein imposed; provided that 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 the billings and the taxable gross receipts.
(H) 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 the 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 3 years prior to filing of a claim therefor shall be so credited.
(I) No action to recover any amount tax due under the provisions of this section shall be more than 3 years after the due date of the amount.
(J) This section shall take effect upon its passage, approval, and publication as required by law, and it shall be published in pamphlet form.
(Ord. 1998-01, passed - -1998) Penalty, see § 32.99