None of the taxes authorized by this chapter 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 of Illinois or any political subdivision thereof; nor shall any persons engaged in the business of distributing, supplying, furnishing, 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 chapter for those transactions that are or may become subject to taxation under the provisions of the municipal retailers' occupation tax act 1 authorized by section 8-11-1; nor shall any tax authorized by this chapter 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. Any unit of local government or school district whose territory is situated, partially or wholly, within the village of Fox Lake boundaries is hereby exempt from this electricity use or consumption tax pursuant to 65 Illinois Compiled Statutes 5/8-11-2(f). (Ord. 2010-12, 4-13-2010)
Notes
| 1 | 1. 65 ILCS 5/8-11-1. |