The tax imposed by this section shall be known as the "Municipal Gas Use Tax" and is imposed in addition to all other taxes imposed by the Village of Elwood, the State of Illinois, or any other municipal corporation or political subdivision thereof.
(A) Definitions. For the purpose 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 political subdivision of this state, or a receiver, trustee, conservator or other representative appointed by order of any court.
PUBLIC UTILITIES ACT. The Public Utilities Act as amended, (ILCS Ch. 220, Act 5, §§ 1-101 et seq.).
PUBLIC UTILITY. A public utility as defined in Section 3-105 of the Public Utilities Act (ILCS Ch. 220, Act 5, § 3-105).
RETAIL PURCHASER. Any person who purchases gas in a sale at retail.
SALE AT RETAIL. Any sale of gas by a retailer to a person for use or consumption, and not for resale. For this purpose, the term "retailer" means any person engaged in the business of distributing, supplying, furnishing or selling gas.
(B) Tax.
(1) Except as otherwise provided by this section, a tax is imposed on the privilege of using or consuming gas in the village that is purchased in a sale at retail at the rate of five cent(s) per therm.
(2) The ultimate incidence of and liability for payment of the tax is on the retail purchaser, and nothing in this section shall be construed to impose a tax on the occupation of distributing, supplying, furnishing, selling or transporting gas.
(3) The retail purchaser shall pay the tax, measured by therms of gas delivered to the retail purchaser's premises, to the public utility designated to collect the tax pursuant to § 33.04 on or before the payment due date of the public utility's bill first reflecting the tax, or directly to the Village Treasurer on or before the fifteenth day of the second month following the month in which the gas is delivered to the retail purchaser if no public utility has been designated to collect the tax pursuant to § 33.04 or if the gas is delivered by a person other than a public utility so designated.
(4) Nothing in this section shall be construed to impose a tax upon any person, business or activity which, under the constitutions of the United States or State of Illinois, may not be made the subject of taxation by the village.
(5) A person who purchases gas for resale and therefore does not pay the tax imposed by this section with respect to the use or consumption of the gas, but who later uses or consumes part or all of the gas, shall pay the tax directly to the Village Treasurer on or before the fifteenth day of the second month following the month in which the gas is used or consumed.
(6) The tax shall apply to gas for which the delivery to the retail purchaser is billed by a public utility on or after March 1, 2021.
(7) If it shall appear that an amount of tax has been paid which was not due under the provisions of this section, whether as a result of mistake of fact or an error of law, then such amount shall be (i) credited against any tax due, or to become due, under this section from the taxpayer who made the erroneous payment; or (ii) subject to a refund if no such tax is due or to become due; provided that no amounts erroneously paid more than three years prior to the filing of a claim therefore shall be so credited or refunded.
(8) 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 such amount.
(9) To prevent multiple taxation, the use of gas in the village by a retail purchaser shall be exempt from the tax imposed by this section if the gross receipts from the sale at retail of such gas to the retail purchaser are properly subject to a tax imposed upon the seller of such gas pursuant to the village's municipal utility tax, as amended from time to time (§ 33.04) authorized pursuant to section 8-11-2 of the Illinois Municipal Code (ILCS Ch. 65, Act 5, § 8-11-2).
(C) Collection of tax by public utility. The Village President, Village Administrator, and Village Finance Director are each authorized to enter into a contract for collection of the tax imposed by this section with any public utility providing gas service in the village. The contract shall include and substantially conform with the following provisions:
(1) The public utility will collect the tax from retail purchasers as an independent contractor;
(2) The public utility will remit collected taxes to the Village Finance Director no more often than once each month;
(3) The public utility will be entitled to withhold from tax collections a service fee equal to 3% of the amounts collected and timely remitted to the Village Finance Director;
(4) The public utility shall not be responsible to the village for any tax not actually collected from a retail purchaser; and
(5) Such additional terms as the parties may agree upon.
(D) Books and records. Every taxpayer shall keep accurate books and records, including original source documents and books of entry, denoting the activities or transactions that gave rise, or may have given rise to any tax liability or exemption under this section. All such books and records shall, at all times during business hours, be subject to and available for inspection by the village.
(E) Exceptions. Gas used in the production of electric energy is exempt from the Municipal Gas Use Tax. This exemption does not include gas used in the general maintenance or heating of an electric energy production facility or other structure.
(Ord. 1139, passed 2-3-2021)