A. Tax Imposed:
1. A tax is imposed on all persons engaged in the following occupations or privileges: 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:
Kilowatt Hours Used Or Consumed In A Month
| Amount Per
Kilowatt Hour
|
Kilowatt Hours Used Or Consumed In A Month
| Amount Per
Kilowatt Hour
|
First 2,000 | $0.221 |
Next 48,000 | 0.145 |
Next 50,000 | 0.130 |
Next 400,000 | 0.127 |
Next 500,000 | 0.123 |
Next 2,000,000 | 0.116 |
Next 2,000,000 | 0.114 |
Next 5,000,000 | 0.112 |
Next 10,000,000 | 0.110 |
All in excess of 20,000,000 | 0.109 |
2. Pursuant to 65 Illinois Compiled Statutes 5/8-11-2, the rates set forth in subsection A1 of this section shall be effective:
a. On April 1, 1999, for residential customers; and
b. On the earlier of: 1) the last bill issued prior to December 31, 2000; or 2) the date of the first bill issued pursuant to 220 Illinois Compiled Statutes 5/16-104, for nonresidential customers.
3. Pursuant to 65 Illinois Compiled Statutes 5/8-11-2, section 3-1-3 of this chapter (commonly known as the gross receipts utility tax) shall specifically remain in effect:
a. For receipts attributable to residential customers, until March 30, 1999; and
b. For receipts attributable to nonresidential customers, the earlier of: 1) through the last bill issued prior to December 31, 2000; or 2) the date of the first bill issued to such nonresidential customer pursuant to 220 Illinois Compiled Statutes 5/16-104.
4. The provisions of this subsection A shall not be effective until April 1, 1999.
B. Exemptions From Tax: 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 the business or privilege may not, under the constitution and statutes of the United States, be made the subject of taxation by the state or any political subdivision thereof, nor shall any persons engaged in the business of distributing, supplying, furnishing, or selling or transmitting gas, water, or electricity, or engaged in the business of transmitting messages, or using or consuming electricity acquired in a purchase at retail, be subject to taxation under the provisions of the municipal retailers' occupation tax act as authorized by 65 Illinois Compiled Statutes 5/8-11-1; nor shall any tax authorized by this section be imposed upon any person engaged in a business or on any privilege unless the tax is imposed in like manner and at the same rate upon all persons engaged in businesses of the same class in the city, whether privately or city owned or operated, or exercising the same privilege within the city.
C. Tax Is Additional: The tax shall be in addition to other taxes levied upon the taxpayer or its business.
D. Collection Of Tax: The tax authorized by this section shall be collected from the purchaser by the person maintaining a place of business in the state who delivers the electricity to the purchaser. This tax shall constitute a debt of the purchaser to the person who delivers the electricity to the purchaser and, if unpaid, is recoverable in the same manner as the original charge for delivering the electricity. Any tax required to be collected pursuant to this section and any such tax collected by a person delivering electricity shall constitute a debt owed to the city by such person delivering the electricity. Persons delivering electricity shall collect the tax from the purchaser by adding such tax to the gross charge for delivering the electricity. Persons delivering electricity shall also be authorized to add to such gross charge an amount equal to three percent (3%) of the tax to reimburse the person delivering electricity for the expense incurred in keeping records, billing customers, preparing and filing returns, remitting the tax and supplying data to the city upon request. If the person delivering electricity fails to collect the tax from the purchaser, then the purchaser shall be required to pay the tax directly to the city in the manner prescribed by the city. Persons delivering electricity who file returns pursuant to this section shall, at the time of filing such return, pay the city the amount of the tax collected pursuant to this section.
E. Report Required; Payment Of Tax:
1. On or before the last day of each month, each taxpayer who has not paid the tax imposed by this section to a person delivering electricity as set forth in subsection D of this section and who is not otherwise exempted from paying such tax shall make a return to the city treasurer for the preceding month stating:
a. His name.
b. His principal place of business.
c. His gross receipts and/or kilowatt-hour usage during the month upon the basis of which the tax is imposed.
d. Amount of tax.
e. Such other reasonable and related information as the corporate authorities may require.
2. The taxpayer making the return herein provided for shall, at the time of making such return, pay to the city 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.
F. Overpayments Credited: If it shall appear than 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, that no amounts erroneously paid more than three (3) years prior to the filing of a claim therefor shall be so credited.
G. Limitation On Collection Of Tax: No action to recover any amount of tax due under the provisions of this section shall be commenced more than three (3) years after the due date of such amount. (Ord., 2-1-1999)
H. Violation; Penalty: Any taxpayer who fails to make a return, or who makes a fraudulent return, or who wilfully violates any other provision of this section is guilty of a misdemeanor and, upon conviction thereof, shall be subject to penalty as provided in section 1-4-1 of this code, and in addition, shall be liable in a civil action for the amount of tax due 1 .
I. Effect Of Provisions: In the event that public act 90-561 is declared unconstitutional, or if subsection A of this section is voided by court action, subsection 3-1-3B3 of this chapter shall remain in effect in all respects as if it had never been amended by this section, and any amounts paid to the city by any person delivering electricity pursuant to this section shall be deemed to have been paid pursuant to the gross receipts utility tax as it existed prior to the effective date hereof. (Ord., 2-1-1999; amd. 2001 Code)
Notes
| 1 | 1. 65 ILCS 5/8-11-2. |