A. Short Title: The tax imposed by this section shall be known as the "Municipal Electric Use Tax" and is imposed in addition to all other taxes imposed by the Village, the State of Illinois or any other municipal corporation or political subdivision thereof.
B. Definitions: For the purposes of this section, the following definitions shall apply:
PERSON: Any individual, firm, trust, estate, partnership, association, joint stock company, joint venture, corporation, limited liability company, municipal corporation, or any of its political subdivisions of this State or a receiver, trustee, conservator or other representative appointed by order of any court.
PERSON MAINTAINING A PLACE OF BUSINESS IN THIS STATE: Any person having or maintaining within this State, directly or by a subsidiary or other affiliate, an office, generation facility, distribution facility, transmission facility, sales office or other place of business, or any employee, agent, or other representative operating within this State under the authority of the person or its subsidiary or other affiliate, irrespective of whether such place of business or agent or other representative is located in this State permanently or temporarily, or whether such person, subsidiary or other affiliate is licensed or qualified to do business in this State.
PUBLIC UTILITY: Shall have the meaning ascribed to it in section 3-105 of the Public Utilities Act, being 220 ILCS 5/3-105, and shall include alternative retail electric suppliers as defined in section 16-102 of that Act, being 220 ILCS 5/16-102.
PURCHASE AT RETAIL: Any acquisition of electricity by a purchaser for purposes of use or consumption, and not for resale, but shall not include the use of electricity by a public utility directly in the generation, production, transmission, delivery or sale of electricity.
PURCHASER: Any person who uses or consumes, within the corporate limits of the Village, electricity acquired in a purchase at retail.
TAX COLLECTOR: The person delivering electricity to the purchaser.
C. Tax:
1. Pursuant to 65 Illinois Compiled Statutes 5/8-11-2, the Village's home rule authority, and any and all other applicable authority, a tax is imposed upon the privilege of using or consuming electricity acquired in a purchase at retail and used or consumed within the corporate limits of the Village at the following rates, calculated on a monthly basis for each purchaser:
a. For the first 2,000 kilowatt hours used or consumed in a month: 0.61 cents per kilowatt hour;
b. For the next 48,000 kilowatt hours used or consumed in a month: 0.40 cents per kilowatt hour;
c. For the next 50,000 kilowatt hours used or consumed in a month: 0.36 cents per kilowatt hour;
d. For the next 400,000 kilowatt hours used or consumed in a month: 0.35 cents per kilowatt hour;
e. For the next 500,000 kilowatt hours used or consumed in a month: 0.34 cents per kilowatt hour;
f. For the next 2,000,000 kilowatt hours used or consumed in a month: 0.32 cents per kilowatt hour;
g. For the next 2,000,000 kilowatt hours used or consumed in a month: 0.315 cents per kilowatt hour;
h. For the next 5,000,000 kilowatt hours used or consumed in a month: 0.31 cents per kilowatt hour;
i. For the next 10,000,000 kilowatt hours used or consumed in a month: 0.305 cents per kilowatt hour;
j. For all electricity used or consumed in excess of 20,000,000 kilowatt hours used or consumed in a month: 0.300 cents per kilowatt hour;
2. Said tax is in addition to all taxes, fees and other revenue measures imposed by the Village, the State or any other political subdivision of the State.
3. Notwithstanding any other provision of this section, the tax shall not be imposed if and to the extent that imposition or collection of the tax would violate the Constitution of the United States, the Illinois Statutes or the Constitution of the State of Illinois.
4. The tax shall be imposed with respect to the use or consumption of electricity by residential customers beginning with the first bill issued on or after January 1, 2014; and with respect to the use or consumption of electricity by nonresidential customers beginning with the first bill issued to such customers for delivery services, in accordance with section 16-104 of the Public Utilities Act or the first bill issued to such customers on or after January 1, 2014, whichever issuance occurs sooner.
D. Collection Of Tax:
1. The tax imposed under this section shall be collected from purchasers by the person maintaining a place of business in this State who delivers electricity to such purchasers. This tax shall constitute a debt of the purchaser and is recoverable at the same time and in the same manner as the original charge for delivering the electricity.
2. Any tax required to be collected by this section, and any tax in fact collected, shall constitute a debt owed to the Village by the person delivering the electricity, provided, that the person delivering electricity shall be allowed credit for such tax related to deliveries of electricity, the charges for which are written off as uncollectible, and provided further, that if such charges are thereafter collected, the delivering supplier shall be obligated to remit such tax.
3. Persons delivering electricity shall collect 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 they collect to reimburse them for their expenses incurred in keeping records, billing customers, preparing and filing returns, remitting the tax and supplying data to the Village upon request. For purposes of this section, any partial payment of a billing amount not specifically identified by the purchaser shall be deemed to be for the delivery of electricity.
E. Tax Remittance And Return:
1. Every tax collector shall on a monthly basis file a return in a form prescribed by the Finance Department. The return and accompanying remittance shall be due on or before the last day of the month following the month during which the tax is collected or is required to be collected under subsection D, "Collection Of Tax", of this section.
2. If the person delivering electricity fails to collect the tax from the purchaser or is excused from collecting the tax, under subsection D, "Collection Of Tax", of this section, then the purchaser shall file a return in a form prescribed by the Finance Department and pay the tax directly to the Finance Department on or before the last day of the month following the month during which the electricity is used or consumed.
F. Books And Records:
1. Every tax collector, and every taxpayer required to pay the tax imposed by this section, shall keep accurate books and records of its business or activity, including contemporaneous books and records denoting the transactions that gave rise, or may have given rise, to any tax liability under this section. The books and records shall be subject to and available for inspection at all times during business hours of the day.
G. Credits And Refunds:
1. Notwithstanding any other provisions of this section, in order to permit sound fiscal planning and budgeting by the Village, no person shall be entitled to a refund of, or credit for, a tax imposed under this section unless the person files a claim for refund or credit within one (1) year after the date on which the tax was paid or remitted with the Director of Finance.
H. Exemptions:
1. Notwithstanding any other provision of this section, the tax shall not be imposed if and to the extent that imposition or collection of the tax would violate the Constitution or Statutes of the United States or the Constitution of the State of Illinois.
I. Government Entity Exemptions:
1. The tax shall not apply to any property owned in whole or in part by the Village of Elk Grove Village.
(Ord. 3357, 11-19-2013)
Statutory reference:
220 ILCS 5/16-104