(A) Tax imposed. A tax is imposed on all persons engaged in the following occupations or privileges:
(1) The privileges of using or consuming electricity acquired in a purchase at retail and used or consumed within the corporate limits of the municipality 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: $0.553 per kilowatt-hour;
(b) For the next 48,000 kilowatt-hours used or consumed in a month: $0.363 per kilowatt-hour;
(c) For the next 50,000 kilowatt-hours used or consumed in a month: $0.326 per kilowatt-hour;
(d) For the next 400,000 kilowatt-hours used or consumed in a month: $0.317 per kilowatt-hour;
(e) For the next 500,000 kilowatt-hours used or consumed in a month: $0.308 per kilowatt-hour;
(f) For the next 2,000,000 kilowatt-hours used or consumed in a month: $0.290 per kilowatt-hour;
(g) For the next 2,000,000 kilowatt-hours used or consumed in a month: $0.286 per kilowatt-hour;
(h) For the next 5,000,000 kilowatt-hours used or consumed in a month: $0.281 per kilowatt-hour;
(i) For the next 10,000,000 kilowatt-hours used or consumed in a month: $0.276 per kilowatt-hour;
(j) For all electricity used or consumed in excess of 20,000,000 kilowatt-hours in a month: $0.272 per kilowatt-hour.
(2) Pursuant to ILCS Ch. 65, Act 5, § 8-11-2, the rates set forth in division (A)(1) above shall be effective: on August 1, 1999 for residential customers; and on the earlier of: the first bill issued on or after January 1, 2001; or the date of the first bill issued pursuant to ILCS Ch. 200, Act 5, § 16-104 for nonresidential customers.
(3) Pursuant to ILCS Ch. 65, Act 5, § 8-11-2, Ord. 368 of the Village of Elwood Code (commonly known as the Ordinance Imposing a Tax on Certain Utilities Doing Business in the Village of Elwood) shall specifically remain in effect: for receipts attributable to residential customers until July 31, 1999; and for receipts attributable to nonresidential customers, the earlier of: through the last bill issued prior to December 31, 2000; or the date of the first bill issued to the nonresidential customer pursuant to ILCS Ch. 220, Act 5, § 16-104.
(4) The provisions of this division (A) shall not be effective until June 30, 1999.
(B) Exceptions. 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 this 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 this section for those transactions that are or may become subject to taxation under the provisions of the “Municipal Retailer’s Occupation Tax Act” as authorized by ILCS Ch. 65, Act 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 municipality, whether privately or municipally owned or operated, or exercising the same privilege within the municipality.
(C) Additional taxes. The tax shall be in addition to other taxes levied upon the taxpayer or its business.
(D) Collection. The tax authorized by this section shall be collected from the purchaser by the person maintaining a place of business in this 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. 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, provided that the person delivering electricity shall be allowed a credit for the tax related to deliveries of electricity the charges for which are written off as uncollectible, and provided further, that if the charges are thereafter collected, the delivering supplier shall be obligated to remit the tax. Any tax required to be collected pursuant to this division (D) and any such tax collected by a person delivering electricity shall constitute a debt owed to the municipality by that person delivering the electricity. Persons delivering electricity shall collect the tax from the purchaser by adding the tax to the gross charge for delivering the electricity. Persons delivering electricity shall also be authorized to add to the gross charge an amount equal to three percent 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 municipality 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 municipality in the manner prescribed by the municipality. The person delivering electricity who files returns pursuant to this section shall, at the time of filing the return, pay the municipality the amount of the tax collected pursuant to this division (D).
(E) Reports to municipality.
(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 division (D) above and who is not otherwise exempted from paying the tax shall make a return to the Village Treasurer for the preceding month stating:
(a) His or her name;
(b) His or her principal place of business;
(c) His or her gross receipts and/or kilowatt-hour usage during the month 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) The taxpayer making the return herein provided for shall, at the time of making the return, pay to the village, 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 amount previously billed) with prompt adjustments of later payments based upon any differences between the billings, and the taxable gross receipts.
(F) Credit for overpayment. 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 an error of law, then that 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.
(G) Penalty. 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 not less than $100 nor more than $200 for each offense, and in addition, shall be liable in a civil action for the amount of tax due.
(H) Severability. In the event that the Electricity Excise Tax Law, being ILCS Ch. 35, Act 640, §§ 15 et seq., is declared unconstitutional, or if division (A) above is voided by court action, the provisions of Ord. 368 (commonly known as the Ordinance Imposing a Tax on Certain Utilities Doing Business in the Village of Elwood) shall remain in effect in all respects as if it had never been amended by this section, and any amounts paid to the village by any person delivering electricity pursuant to this section shall be deemed to have been paid pursuant to the Ordinance Imposing a Tax on Certain Utilities Doing Business in the village as it existed prior to the passage of this section.
(Ord. 589, passed 6-7-1999)
Statutory reference:
Similar provisions, see ILCS Ch. 65, Act 5, § 11-12