§ 33.02 MUNICIPAL RETAILERS’ OCCUPATION TAX.

   (A)   A tax is hereby imposed upon all persons engaged in the business of selling tangible personal property at retail in this village at the rate of 1% of the gross receipts from the sales made in the course of this business while this section is in effect, in accordance with the provisions of § 8-11-1 of the Illinois Municipal Code.

   (B)   Every person engaged in that business in the village shall file on or before the last day of each calendar month, the report to the State Department of Revenue required by Section Three of “An Act in Relation to a Tax upon Persons Engaged in the Business of Selling Tangible Personal Property to Purchasers for Use of Consumption,” approved June 28, 1933, as amended.

   (C)   At the time the report is filed, there shall be paid to the State Department of Revenue the amount of tax hereby imposed on account of the receipts from sales of tangible personal property during the preceding month.

   (D)   The Village Clerk is hereby directed to transmit to the State Department of Revenue a certified copy of this section not later than five days after the effective date of this section.

   (E)   This section shall be published within ten days of its enactment as provided in § 1-2-4 of the Illinois Municipal Code and shall be effective from and after October 1, 1969.

(Ord. 293, passed 9-8-1969)

§ 33.03 MUNICIPAL SERVICE OCCUPATION TAX.

   (A)   A tax is hereby imposed upon all persons engaged in this municipality in the business of marina sales of service at the rate of 1% of the cost price of all tangible personal property transferred by the servicepersons either in the form of tangible personal property or in the form of real estate as an incident to a sale of service, in accordance with the provisions of § 8-11-5 of the Illinois Municipal Code.

   (B)   Every supplier or serviceperson required to account for municipal service occupation tax for the benefit of this municipality shall file, on or before the last day of each calendar month, the report to the State Department of Revenue required by § 9 of the Service Occupation Tax Act, being ILCS Ch. 35, Act 120, §§ 1 et seq., approved July 10, 1961, as amended.

   (C)   At the time the report is filed, there shall be paid to the State Department of Revenue the amount of tax hereby imposed.

   (D)   The Village Clerk is hereby directed to transmit to the State Department of Revenue a certified copy of this section not later than five days after the effective date of this section.

(Ord. 294, passed 9-8-1969)

§ 33.04 TAX ON CERTAIN UTILITIES.

   (A)   A tax is imposed on all persons engaged in the following occupations or privileges:

      (1)   Persons engaged in the business of distributing, supplying, furnishing or selling gas for use or consumption within the corporate limits of the village, and not for resale, at the rate of five percent of the gross receipts therefrom.

      (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, at the rate of five percent of the gross receipts therefrom.

   (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, electricity or engaged in the business of transmitting messages be subject to taxation under the provisions of this section for those transactions as are or may become subject to taxation under the provisions of the Municipal Retailers’ Occupation Tax Act, authorized by ILCS Ch. 65, Act 5, §§ 8-11-1 et seq., installation and maintenance therein, thereon or thereunder of poles, wires, pipes or other equipment used in the operation of the taxpayer’s business.

   (C)   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 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 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 expenses whatsoever. GROSS RECEIPTS shall not include receipts received from the village for the sale to the municipality of any of the utility products or service mentioned above.

      PERSON. 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 or services or facilities to persons for the transmission of messages to the extent that any such service or facilities for the transmission of messages are furnished for a consideration, by such persons to other persons, for the transmission of messages.

   (D)   (1)   On or before the last day of each third month thereafter, each taxpayer shall make a like return to the Village Treasurer for each corresponding three-month period.

      (2)   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.

   (E)   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 any 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.

   (F)   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.

(Ord. 368, passed 9-2-1980) Penalty, see § 33.99

§ 33.05 SIMPLIFIED TELECOMMUNICATIONS TAX.

   (A)   Recitals. The facts and statements contained in the preamble to the ordinance codified herein are found to be true and correct and are hereby adopted as part of this section;

   (B)   Definitions. For the purpose of this section, the following definitions shall apply unless the context clearly indicates or requires a different meaning.

      AMOUNT PAID. The amount charged to the taxpayer’s service address in this municipality regardless of where such amount is billed or paid.

      DEPARTMENT. The Illinois Department of Revenue.

      GROSS CHARGE. The amount paid for the act or privilege of originating or receiving telecommunications in this municipality and for all services and equipment provided in connection therewith by a retailer, valued in money whether paid in money or otherwise, including cash, credits, services and property of every kind or nature, and shall be determined without any deduction on account of the cost of such telecommunications, the cost of the materials used, labor or service costs or any other expense whatsoever. In case credit is extended, the amount thereof shall be included only as and when paid. GROSS CHARGES for private line service shall include charges imposed at each channel point within this municipality, charges for the channel mileage between each channel point within this municipality, and charges for that portion of the interstate inter-office channel provided within Illinois. However, GROSS CHARGE shall not include:

         (a)   Any amounts added to a purchaser’s bill because of a charge made pursuant to: the tax imposed by this section; the tax imposed by the Telecommunications Excise Tax Act, being ILCS Ch. 35, Act 630 §§ 1 et seq.; the tax imposed by § 4251 of the Internal Revenue Code, in U.S.C. Title 26; 911 surcharges; or charges added to customers’ bills pursuant to the provisions of §§ 9-221 or 9-222 of the Public Utilities Act, being ILCS Ch. 220, Act 5, §§ 1-101 et seq., as amended, or any similar charges added to customers’ bills by retailers who are not subject to rate regulation by the Illinois Commerce Commission for the purpose of recovering any of the tax liabilities or other amounts specified in those provisions of the Public Utilities Act;

         (b)   Charges for a sent collect telecommunication received outside of the municipality;

         (c)   Charges for leased time on equipment or charges for the storage of data or information for subsequent retrieval or the processing of data or information intended to change its form or content. This equipment includes, but is not limited to, the use of calculators, computers, data processing equipment, tabulating equipment or accounting equipment and also includes the usage of computers under a time-sharing agreement;

         (d)   Charges for customer equipment, including the equipment that is leased or rented by the customer from any source, wherein the charges are disaggregated and separately identified from other charges;

         (e)   Charges to business enterprises certified as exempt under § 9-222.1 of the Public Utilities Act to the extent of the exemption and during the period of time specified by the Department of Commerce and Community Affairs;

         (f)   Charges for telecommunications and all services and equipment provided in connection therewith between a parent corporation and its wholly owned subsidiaries or between wholly owned subsidiaries when the tax imposed under this section has already been paid to a retailer and only to the extent that the charges between the parent corporation and wholly owned subsidiaries or between wholly owned subsidiaries represent expense allocation between the corporations and not the generation of profit for the corporation rendering the service;

         (g)   Bad debts (BAD DEBT means any portion of a debt that is related to a sale at retail for which gross charges are not otherwise deductible or excludable that has become worthless or uncollectible, as determined under applicable federal income tax standards; if the portion of the debt deemed to be bad is subsequently paid, the retailer shall report and pay the tax on that portion during the reporting period in which the payment is made);

         (h)   Charges paid by inserting coins in coin-operated telecommunication devices; or

         (i)   Amounts paid by telecommunications retailers under the Telecommunications Infrastructure Maintenance Fee Act, being ILCS Ch. 35, Act 636, §§ 5-1 et seq.

      INTERSTATE TELECOMMUNICATIONS. All telecommunications that either originate or terminate outside this State.

      INTRASTATE TELECOMMUNICATIONS. All telecommunications that originate and terminate within this state.

      PERSON. Any natural individual, firm, trust, estate, partnership, association, joint stock company, joint venture, corporation, limited liability company or a receiver, trustee, guardian or other representative appointed by order of any court, the federal and state governments, including state universities created by statute, or any city, town, county or other political subdivision of this state.

      PURCHASE AT RETAIL. The acquisition, consumption or use of telecommunications through a sale at retail.

      RETAILER. Includes every person engaged in the business of making sales at retail as defined in this section. The Department may, in its discretion, upon application, authorize the collection of the tax hereby imposed by any retailer not maintaining a place of business within this state, who, to the satisfaction of the Department, furnishes adequate security to insure collection and payment of the tax. The retailer shall be issued, without charge, a permit to collect the tax. When so authorized, it shall be the duty of the retailer to collect the tax upon all of the gross charges for telecommunications in this state in the same manner and subject to the same requirements as a retailer maintaining a place of business within this state. The permit may be revoked by the Department at its discretion.

      RETAILER MAINTAINING A PLACE OF BUSINESS IN THIS STATE. Or any like term, means and includes any retailer having or maintaining within this state, directly or by a subsidiary, an office, distribution facilities, transmission facilities, sales office, warehouse or other place of business, or any agent or other representative operating within this state under the authority of the retailer or its subsidiary, irrespective of whether such place of business or agent or other representative is located here permanently or temporarily, or whether the retailer or subsidiary is licensed to do business in this state.

      SALE AT RETAIL. The transmitting, supplying or furnishing of telecommunications and all services and equipment provided in connection therewith for a consideration, to persons other than the federal and state governments, and state universities created by statute and other than between a parent corporation and its wholly owned subsidiaries or between wholly owned subsidiaries for their use or consumption and not for resale.

      SERVICE ADDRESS. The location of telecommunications equipment from which telecommunications services are originated or at which telecommunications services are received by a taxpayer. In the event this may not be a defined location, as in the case of mobile phones, paging systems, and maritime systems, SERVICE ADDRESS means the customer’s place of primary use as defined in the Mobile Telecommunications Sourcing Conformity Act, being ILCS Ch. 35, Act 638, §§ 1 et seq. For it to ground systems and the like, SERVICE ADDRESS shall mean the location of a taxpayer’s primary use of the telecommunications equipment as defined by telephone number, authorization code or location in Illinois where bills are sent.

      TAXPAYER. A person who individually or through his or her agents, employees or permittees engages in the act or privilege of originating or receiving telecommunications in a municipality and who incurs a tax liability as authorized by the ordinance.

      TELECOMMUNICATIONS. In addition to the meaning ordinarily and popularly ascribed to it, includes, without limitation, messages or information transmitted through use of local, toll and wide area telephone service, private line services, channel services, telegraph services, teletypewriter, computer exchange services, cellular mobile telecommunications service, specialized mobile radio, stationary two-way radio, paging service, or any other form of mobile and portable one-way or two-way communications, or any other transmission of messages or information by electronic or similar means, between or among points by wire, cable, fiber optics, laser, microwave, radio, satellite or similar facilities. As used in this section, PRIVATE LINE means a dedicated non-traffic sensitive service for a single customer, that entitles the customer to exclusive or priority use of a communications channel or group of channels, from one or more specified locations to one or more other specified locations. The definition of TELECOMMUNICATIONS shall not include value added services in which computer processing applications are used to act on the form, content, code and protocol of the information for purposes other than transmission. TELECOMMUNICATIONS shall not include purchases of telecommunications by a telecommunications service provider for use as a component part of the service provided by the provider to the ultimate retail consumer who originates or terminates the taxable end-to-end communications. Carrier access charges, right of access charges, charges for use of inter-company facilities, and all telecommunications resold in the subsequent provision of, used as a component of, or integrated into, end-to-end telecommunications service shall be non-taxable as sales for resale. Prepaid telephone calling arrangements shall not be considered TELECOMMUNICATIONS subject to the tax imposed under this section. For purposes of this section, PREPAID TELEPHONE CALLING ARRANGEMENTS means that term as defined in § 2-27 of the Retailers’ Occupations Tax Act.

   (C)   Simplified Municipal Telecommunications Tax imposed. A tax is hereby imposed upon any and all the following acts or privileges:

      (1)   The act or privilege of originating in the municipality or receiving in the municipality intrastate telecommunications by a person at a rate of 3.5% of the gross charge for such telecommunications purchased at retail from a retailer;

      (2)   The act or privilege of originating in the municipality or receiving in the municipality interstate telecommunications by a person at a rate of 3.5% of the gross charge for such telecommunications purchased at retail from a retailer. To prevent actual multi-state taxation of the act or privilege that is subject to taxation under this division, any taxpayer, upon proof that the taxpayer has paid a tax in another state on the event, shall be allowed a credit against any tax enacted pursuant to or authorized by this section to the extent of the amount of the tax properly due and paid in such other state which was not previously allowed as a credit against any other state or local tax in this state; and

      (3)   The tax imposed by this section is not imposed on the act or privilege to the extent such act or privilege may not, under the Constitution and statutes of the United States, be made the subject of taxation by the municipality.

   (D)   Collection of tax by retailers.

      (1)   The tax authorized by section shall be collected from the taxpayer by a retailer maintaining a place of business in this state and shall be remitted by the retailer to the Department. Any tax required to be collected pursuant to or as authorized by this section and any such tax collected by such retailer and required to be remitted to the Department shall constitute a debt owed by the retailer to the state. Retailers shall collect the tax from the taxpayer by adding the tax to the gross charge for the act or privilege of originating or receiving telecommunications when sold for use, in the manner prescribed by the Department. The tax authorized by this section shall constitute a debt of the taxpayer to the retailer until paid, and, if unpaid, is recoverable at law in the same manner as the original charge for the sale at retail. If the retailer fails to collect the tax from the taxpayer, then the taxpayer shall be required to pay the tax directly to the Department in the manner provided by the Department.

      (2)   Whenever possible, the tax authorized by this section shall, when collected, be stated as a distinct item separate and apart from the pass charge for telecommunications.

   (E)   Returns to Department. On or before the last day of February, 2003, and on or before the last day of every month thereafter, the tax imposed under this section on telecommunication retailers shall be returned with appropriate forms and information as required by the Department pursuant to the Illinois Simplified Municipal Telecommunications Tax Act (Public Act 92-526, § 5-50), being ILCS Ch. 35, Act 636, §§ 5-1 et seq. and any accompanying rules and regulations created by the Department to implement the Act.

   (F)   Resellers.

      (1)   If a person who originates or receives telecommunications claims to be a reseller of those telecommunications, that person shall apply to the Department for a resale number. The applicant shall state facts which will show the Department why the applicant is not liable for the tax authorized by this section(6) on any of those purchases and shall furnish additional information as the Department may reasonably require.

      (2)   Upon approval of the application, the Department shall assign a resale number to the applicant and shall certify that number to the applicant. The Department may cancel any number which is obtained through misrepresentation, or which is used to send or receive the telecommunication tax-free when such actions in fact are not for resale, or which no longer applies because of the person’s having discontinued the making of resales.

      (3)   Except as provided hereinabove in this section, the act or privilege of originating or receiving telecommunications in this state shall not be made tax-free on the ground of being a sale for resale unless the person has an active resale number from the Department and furnishes that number to the retailer in connection with certifying to the retailer that any sale to the person is non-taxable because of being a sale for resale.

(Ord. 697, passed 9-9-2002)

§ 33.06 MOTOR FUEL AT RETAIL.

   (A)   Entitlement. This section shall be known and cited as the “Village Privilege Tax on the Purchase of Motor Fuel at Retail Ordinance”.

   (B)   Definitions. For the purpose of this section, the following definitions shall apply unless the context clearly indicates or requires a different meaning.

      DEALER. Every person engaged in the business of selling motor fuel, and who has an established place of business for that purpose within the village.

      MOTOR FUEL. All volatile and inflammable liquids produced, blended or compounded for the purpose of, or which are suitable or practicable for, operating motor vehicles.

      PERSON. Any natural person, receiver, administrator, executor, conservator, assignee, trust in perpetuity, trust, estate, firm, partnership, joint venture, club company, business trust, domestic or foreign corporation, association, syndicate, society or any group of individuals acting as a unit, whether mutual, cooperative, fraternal, nonprofit or otherwise. Whenever the term PERSON is used in any clause prescribing and imposing a penalty, the term as applied to associations shall mean the owners or part owners thereof, and as applied to corporations, the officers thereof.

      PURCHASER. Any natural person, receiver, administrator, executor, conservator, assignee, trust in perpetuity trust, estate, firm, partnership, joint venture, club, company, business trust, domestic or foreign corporation, association, syndicate, society or any group of individuals acting as a unit, whether mutual, cooperative, fraternal, nonprofit or otherwise, but does not include any unit of local government.

      RETAIL. The sale for any good and valuable consideration to a person for use as a consumer.

   (C)   Tax imposed. There is hereby imposed and shall accrue and be collected a tax upon the privilege of purchasing motor fuel at retail within the village at a rate of $0.03 per gallon.

   (D)   Liability for payment. The ultimate incidence of and liability for payment of the tax shall be borne by the purchaser. Nothing in this section shall be construed to impose the tax upon the occupation of selling motor fuel. It shall be the duty of every dealer to secure the tax from each purchaser and pay over to the village the tax under rules and regulations prescribed by the corporate authorities for the village and as otherwise provided in this section.

   (E)   Collection of tax. Every dealer required to collect the tax levied by this section shall secure the tax from the purchaser at the time he or she collects payment for the motor fuel.

   (F)   Filing of return. On the twentieth day of each month the dealer shall transmit a report of sale of motor fuel in the previous month to the village on the forms and in such manner as prescribed by the corporate authorities of the village. Each report of sale of motor fuel shall be accompanied by a remittance of the appropriate amount of tax applicable to the sale report.

   (G)   Rules and regulations. The corporate authorities for the village may promulgate rules and regulations not inconsistent with the provisions of this section concerning the enforcement and application of this section. RULES AND REGULATIONS includes, but is not limited to, a case by case determination of whether or not the tax imposed herein applies.

   (H)   Failure to pay tax. If for any reason any tax is not paid when due, the dealer shall pay a penalty at the rate of $___ per month on the amount of tax which remains due but unpaid. Whenever any person shall fail to pay any tax as herein provided, the Village Attorney shall, upon the request of the corporate authorities for the village, bring or cause to be brought an action to enforce the payment of the tax on behalf of the village in any court of competent jurisdiction.

   (I)   Records.

      (1)   Each dealer shall keep books and/or records which at a minimum shall include:

         (a)   The number of gallons of motor fuel sold at retail each day in the village; and

         (b)   The actual motor fuel tax collected for each day.

      (2)   The corporate authorities for the village or their designee shall at all reasonable times have full access to the records.

      (3)   In order to protect the dealer’s right to privacy, the financial records of any dealer submitted pursuant to this section or any rule and regulation promulgated hereunder shall not be available for public inspection.

   (J)   Suspension or revocation of license for failure to pay tax; hearing. If after a hearing, as provided herein, the Village President finds that any person has willfully avoided payment of the tax imposed by this section, the President may suspend or revoke all village licenses held by such person. The Village President shall provide written notice to the dealer of any hearing to be conducted pursuant to this section, the notice shall be mailed by regular mail not less than five business days prior to the hearing date and shall be addressed to the last known place of business. The dealer shall have an opportunity to be heard at the hearing and may be represented by counsel. The suspension or revocation of any license shall be in addition to and not in lieu of any action to recover monies due the village or prosecution under village ordinances.

   (K)   Disposition of proceeds of tax. All proceeds resulting from the imposition of the tax under this section, including penalties, shall be paid into the treasury of the village and shall be credited to and deposited in the general corporate fund.

(Ord. 611, passed 6-5-2000; Am. Ord. 1115, passed 8-14-2019)