(A) Imposition of utility taxes. A tax is imposed on all persons engaged in the following occupations or privileges.
(1) 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: $0.305 per kilowatt-hour;
(b) For the next 48,000 kilowatt-hours used or consumed in a month: $0.20 per kilowatt-hour;
(c) For the next 50,000 kilowatt-hours used or consumed in a month: $0.18 per kilowatt-hour;
(d) For the next 400,000 kilowatt-hours used or consumed in a month: $0.175 per kilowatt-hour;
(e) For the next 500,000 kilowatt-hours used or consumed in a month: $0.17 per kilowatt-hour;
(f) For the next 2,000,000 kilowatt-hours used or consumed in a month: $0.16 per kilowatt-hour;
(g) For the next 2,000,000 kilowatt-hours used or consumed in a month: $0.158 per kilowatt-hour;
(h) For the next 5,000,000 kilowatt-hours used or consumed in a month: $0.155 per kilowatt-hour;
(i) For the next 10,000,000 kilowatt-hours used or consumed in a month: $0.153 per kilowatt-hour; and
(j) For all electricity used or consumed in excess of 20,000,000 kilowatt-hours in a month: $0.150 per kilowatt-hour.
(2) Persons engaged in the business of disturbing, supplying, furnishing, or selling gas for use or consumption within the corporate limits of the village, and not for resale, at a rate of 2.5% of the gross receipts thereform.
(B) Exceptions; exemptions.
(1) 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 the state or any political subdivision thereof; nor shall any persons engaged in the business of distributing, supplying, furnishing, or selling or transmitting gas or electricity, 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 Retailers’ Occupation Tax Act authorized by 65 ILCS 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 village, whether privately or municipally owned or operated, or exercising the same privilege within the village.
(2) Any local governmental body or school district whose territory includes the municipality shall be exempted from the taxes imposed by this section for such accounts attributable to buildings and facilities located in the village.
(C) Additional taxes. Such taxes shall be in addition to other taxes levied upon the taxpayer or a person maintaining a place of business in the state. All of the taxes enumerated in this section are in addition to the payment of money, or value of products or services furnished to the village by the taxpayer or person maintaining a place of business in the state as compensation for the use of its streets, alleys, or other public places, or installation and maintenance therein, thereon or thereunder of poles, wires, pipes, or other equipment used in the operation of its business.
(D) Collection. The tax authorized by division (A)(1) above shall be collected from the purchaser by the person maintaining a place of business in the 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 and if unpaid, is recoverable in the same manner as the original charge for delivering the electricity. Any tax collected by the person maintaining a place of business in the state delivering the electricity shall constitute a debt owed to the village by such person maintaining a place of business in the state. Persons delivering the electricity shall collect the tax from the purchaser by adding such tax to the gross charge for delivering the electricity. Persons delivering the electricity shall also be authorized to add to such gross charge in an amount equal to 3% of the tax to reimburse the person delivering the electricity for the expense incurred in keeping records, billing customers, preparing and filing returns, remitting the tax, and supplying data to the village upon request. If the person delivering the electricity fails to collect the tax from the purchaser, then the purchaser shall be required to pay the tax directly to the village in the manner prescribed by the village. Persons delivering the electricity who file returns pursuant to this division (D) shall, at the time of filing such return, pay the village the amount of the tax collected pursuant to this section.
(E) Reports to village.
(1) On or before the last day of each month, each person maintaining a place of business in the state who delivers the electricity to the purchaser, in the case of the tax imposed by division (A)(1) above, and each taxpayer, in the case of the tax imposed by division (A)(2) above, shall make a return to the village for the preceding month stating:
(a) His or her name;
(b) His or her principal place of business;
(c) His or her gross receipts or kilowatt-hour usage, as applicable, during the month upon the basis of which the tax is imposed;
(d) Amount of tax; and
(e) Such other reasonable and related information as the corporate authorities may require.
(2) Each person making the return herein provided for shall, at the time of making such return, pay to the village the amount of tax herein imposed; provided, that in connection with any return, the person may, if he or she so elects, report and pay an amount based upon a reasonable estimate of the 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 such billings, and the taxable gross receipts or kilowatt-hour usage, as applicable.
(F) Credit for over-payment.
(2) 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.
(G) Definitions. 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 distributing, supplying, furnishing, or selling gas for use or consumption and not for resale, 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 the service, product, or commodity supplied, the cost of materials used, labor or service cost, or any other expenses whatsoever; provided, however, that GROSS RECEIPTS shall not include:
(1) Any amounts specifically excluded from the definition of gross receipts in 65 ILCS 5/8-11-2(d); and
(2) The portion of the consideration received for the distributing, supplying, furnishing, or selling gas to school districts or units of local government.
PERSON. Any natural individual, firm, trust, estate, partnership, association, joint stock company, joint adventure, corporation, limited liability company, municipal corporation, the state or any of its political subdivisions, any state university created by statute, or a receiver, trustee, guardian, or other representative appointed by order of any court.
PERSON MAINTAINING A PLACE OF BUSINESS IN THE STATE. Any person having or maintaining within the 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 the 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 the state permanently or temporarily, or whether such person, subsidiary, or other affiliate is licensed or qualified to do business in the state.
PUBLIC UTILITY. The meaning ascribed to this term in § 3-105 of the Public Utilities Act, being 220 ILCS 5/3-105, but shall include alternative retail electric suppliers as defined in § 16-102 of the Act, being 220 ILCS 5/16-102.
PURCHASER. Any person who uses or consumes, within the corporate limits of the village, electricity acquired in a purchase at retail, excluding any local governmental body or school district whose territory includes the municipality.
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.
(H) Limitation of liability. If the provisions of this section with respect to the exemption of school districts and units of local government from the taxes imposed by this section or the application thereof are held unconstitutional or otherwise invalid, the amount of tax due as a consequence of such holding shall be limited to the amount that the taxpayer is authorized to charge and collect from such school districts and units of local government pursuant the provisions of § 9-221 of the Public Utilities Act, being 220 ILCS 5/9-221, or any successor thereto.
(I) Notice; address list. The Village Clerk is hereby directed to send a certified copy of this section to all utilities which provide service to customers within the village and to cooperate with such utilities in determining addresses of premises subject to the taxes herein described, including, but not limited to, the names and addresses of each school district and unit of local government which own facilities within the corporate limits of the village.
(Ord. 10-8, passed 8-17-2010; Ord. 10-9, passed 10-19-2010)