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(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