(A) A tax is imposed on all persons engaged in the following occupations or privileges from the business originating within the corporate limits of the village:
(1) (Reserved).
(2) Persons engaged in the business of distributing, supplying, furnishing or selling electricity for use or consumption within the corporate limits of the village and not for resale, on the gross receipts actually paid to the taxpayer for services billed on and after the effective dates set forth herein and at the rates as set by the Board.
(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 the state or any political subdivision thereof; nor shall any persons engaged in the business of distributing, supplying, furnishing or selling electricity or engaged in the business of transmitting messages be subject to taxation under the provisions of this section for the transactions as are or may become subject to taxation under the provisions of the Municipal Retailers’ Occupation Tax Act, authorized by ILCS Chapter 65, Act 5, § 8-11-1, as amended.
(C) The tax shall be in addition to the payment of money or value of products or services furnished to the 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 distributing, supplying, furnishing or selling 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 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 materials used, labor or service cost or any other expense whatsoever.
PERSON. Any natural individual, firm, trust estate, partnership, association, joint stock company, joint adventure, corporation, municipal corporation or political subdivision of the state or 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 the persons do not, in turn, receive any consideration by the persons to other persons, for the transmission of messages.
(E) This section shall be in effect upon the date of passage and the tax provided herein shall be based on the gross receipts, as herein defined, actually paid to taxpayer for services billed.
(F) (1) Each taxpayer shall make a return to the Village Collector 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) 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 Village Collector for a corresponding three-month period.
(3) The taxpayer making the return herein provided shall, at the time of making the return, pay to the Village Collector, 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.
(G) If it shall appear that an amount of tax has been paid which was not due under the provisions of this 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 three years prior to the filing of a claim therefor shall be so credited.
(H) 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 the amount.
(I) Any taxpayer who fails to make a return, or who makes a fraudulent return, or who willfully violates any other provision of this section is guilty of a misdemeanor and, upon conviction thereof, shall be fined and, in addition, shall be liable in a civil action for the amount of tax due.
(J) This tax shall be reviewed by the Village Board during May, annually, for continuation.
(1981 Code, § 37.03) (Am. Ord. 94-21, passed 9-19-1994; Am. Ord. 16-33, passed 12-5-2016) Penalty, see § 10.99