(A) Tax Imposed: A tax is imposed on all persons engaged in the following occupations or privileges:
1. Persons engaged in the business of transmitting messages by means of electricity, at the rate of three and one-half percent (31/2%) of the gross receipts from such business originating within the corporate limits of the city.
2. 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 three and one-half percent (31/2%) of the gross receipts therefrom.
3. Persons engaged in the business of distributing, supplying, furnishing, or selling electricity for use or consumption within the corporate limits of the city and not for resale, at the rate of three and one-half percent (31/2%) of the gross receipts therefrom.
(B) Exemptions: No tax is imposed by this chapter 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 or electricity, or engaged in the business of transmitting messages be subject to taxation under the provisions of this chapter for such transactions as are or may become subject to taxation under the provisions of 65 Illinois Compiled Statutes 5/8-11-1 of the "municipal retailers' occupation tax act" of the Illinois municipal code, as amended.
(C) Tax Additional Payment: 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 taxpayer's business. (Ord. 1383, 10-5-1987)
(D) Definitions: For the purposes of this section the following definitions shall apply:
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 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 said messages 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. "Gross receipts" shall not include receipts received from the city of Dixon for the sale to said municipality of any of the utility products or services mentioned above.
Gross receipts shall not include charges added to customers' bills to recover the surcharge imposed under the emergency telephone system act. For utility bills issued on or after May 1, 1996, but before May 1, 1997, and for receipts from those utility bills, "gross receipts" shall not include one-third (1/3) of: 1) amounts added to customers' bills under section 9-222 of the public utilities act, or 2) amounts added to customers' bills by taxpayers who are not subject to rate regulation by the Illinois commerce commission for the purpose of recovering any of the tax liabilities described in section 9-222 of the public utilities act. For utility bills issued on or after May 1, 1997, but before May 1, 1998, and for receipts from those utility bills, "gross receipts" shall not include two-thirds (2/3) of: 3) amounts added to customers' bills under section 9-222 of the public utilities act, or 4) amount added to customers' bills by taxpayers who are not subject to rate regulation by the Illinois commerce commission for the purpose of recovering any of the tax liabilities described in section 9-222 of the public utilities act. For utility bills issued on or after May 1, 1998, and for receipts from those utility bills, "gross receipts" shall not include: 5) amounts added to customers' bills under section 9-222 of the public utilities act, or 6) amounts added to customers' bills by taxpayers who are not subject to rate regulation by the Illinois commerce commission for the purpose of recovering any of the tax liabilities described in section 9-222 of the public utilities act.
PERSONS: Any natural individual, firm, trust, estate, partnership, association, joint stock company, joint venture, corporation, municipal corporation or political subdivision of this state, or a receiver, trustee, conservator or other representative appointed by order of any court.
TRANSMITTING MESSAGES: In addition to the usual and popular meaning of person to person communication, shall include the furnishing, for a consideration, of services or facilities (whether owned or leased), or both, to persons in connection with the transmission of messages where such persons do not, in turn, receive any consideration in connection therewith, but shall not include such furnishing of services or facilities to persons for the transmission of messages to the extent that any such services or facilities for the transmission of messages are furnished for a consideration, by such persons to other persons, for the transmission of messages. (Ord. 1383, 10-5-1987; amd. Ord. 1954, 9-3-1996)
(E) Effective Date: This chapter shall take effect after publication and the tax provided for herein shall be based on the gross receipts, as herein defined, actually paid to the taxpayer for services billed on or after December 1, 1987. (Ord. 1383, 10-5-1987)
(F) Filing Tax Return: On or before the last day of January, 1988, the taxpayers described in subsection (A) of this section shall make a return of the city treasurer for the month of December, 1987. Said returns shall state:
1. Taxpayer's name;
2. Taxpayer's principal place of business;
3. Taxpayer's gross receipts during those months upon which the basis of the tax is imposed;
4. Amount of tax;
5. Such other reasonable and related information as the corporate authorities may require.
On or before the last day of every month thereafter, each taxpayer shall make a like return to the city treasurer for a corresponding one month period.
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 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. (Ord. 1385, 10-13-1987)
(G) Erroneous Payment: If it shall appear that an amount of tax has been paid which was not due under the provisions of this chapter, 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 chapter 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.
(H) Recover Tax Due: No action to recover any amount of tax due under the provisions of this chapter shall be commenced more than three (3) years after the due date of such amount.
(I) Failure To Pay Tax; Penalty: Any taxpayer who fails to make a return, or who makes a fraudulent return, or who wilfully violates any other provision of this chapter is guilty of a misdemeanor and, upon conviction thereof, shall be fined not less than one hundred dollars ($100.00) nor more than two hundred dollars ($200.00) and, in addition, shall be liable in a civil action for the amount of tax due.
(J) Copy Sent To Utilities; Publication: The clerk shall send a certified copy of this chapter to the utilities involved, and is directed to publish this chapter in pamphlet form. (Ord. 1383, 10-5-1987)