(A) Definitions. For purposes of the tax imposed by this section, the following terms shall be defined as follows:
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 any order of court.
PERSON MAINTAINING A PLACE OF BUSINESS IN THIS STATE. Any person having or maintaining within this 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 this 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 this state permanently or temporarily, or whether such person, subsidiary or other affiliate is licensed or qualified to do business in this state.
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, as defined in ILCS Ch. 65, Act 5, § 8-11-2, directly in the generation, production, transmission, delivery, or sale of electricity.
PURCHASER. Any person who uses or consumes, within the corporate limits of the village, electricity acquired in a purchase at retail.
(B) Municipal utility tax imposed on use or consumption of electricity.
(1) Pursuant to ILCS Ch. 65, Act 5, § 8-11-2, the village imposes a tax upon 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: $0.00610 per kilowatt-hour;
(b) For the next 48,000 kilowatt-hours used or consumed in a month: $0.00400 per kilowatt-hour;
(c) For the next 50,000 kilowatt-hours used or consumed in a month: $0.00360 per kilowatt-hour;
(d) For the next 400,000 kilowatt-hours used or consumed in a month: $0.00350 per kilowatt-hour;
(e) For the next 500,000 kilowatt-hours used or consumed in a month: $0.00340 per kilowatt-hour;
(f) For the next 2,000,000 kilowatt-hours used or consumed in a month: $0.00320 per kilowatt-hour;
(g) For the next 2,000,000 kilowatt-hours used or consumed in a month: $0.00315 per kilowatt-hour;
(h) For the next 5,000,000 kilowatt-hours used or consumed in a month: $0.00310 per kilowatt-hour;
(i) For the next 10,000,000 kilowatt-hours used or consumed in a month: $0.00305 per kilowatt-hour;
(j) For all electricity used or consumed in excess of 20,000,000 kilowatt-hours in a month: $0.00300 per kilowatt-hour.
(2) This tax is in addition to all other taxes, fees, and other revenue measures imposed by the village, the State of Illinois, or any other political subdivision of the state.
(3) This tax shall be imposed with respect to the use or consumption of electricity by purchasers beginning with the first bill issued on or after September 1, 2017.
(4) The use or consumption of electricity within the village by units of local government or school districts shall be exempt from the tax imposed under this section.
(5) Notwithstanding any other provision of this section, the tax shall not be imposed if and to the extent that imposition or collection of the tax would violate the Constitution or statutes of the United States or the Constitution of the State of Illinois.
(C) Collection of electricity tax.
(1) Subject to the provision of division (E) of this section, the tax imposed by this section shall be collected from purchasers by the person maintaining a place of business in this state who delivers electricity to such purchasers. This tax shall constitute a debt of the purchaser to the person that delivers the electricity to the purchaser and is recoverable at the same time and in the same manner as the original charge for delivering the electricity.
(2) Any tax required to be collected pursuant to this section, and any tax in fact collected, shall constitute a debt owed to the village by the person delivering the electricity, provided, however, that the person delivering electricity shall be allowed credit for such tax related to deliveries of electricity, the charges for which are written off as uncollectible, and provided further that if such charges are thereafter collected, the delivering supplier shall be obligated to remit such tax.
(3) Persons delivering electricity shall collect the tax from the purchaser by adding such tax to the gross charge for delivering the electricity. Persons delivering electricity shall also be authorized to add to such gross charge an amount equal to 3% of the tax they collect to reimburse them for their expenses incurred in keeping records, billing customers, preparing and filing returns, remitting the tax and supplying data to the village upon request. For the purposes of this section, any partial payment of a billed amount not specifically identified by the purchaser shall be deemed to be for the delivery of electricity.
(D) Tax remittance and return.
(1) Every person maintaining a place of business in this state who delivers electricity to a purchaser in accordance with the section shall, on a monthly basis, file a return in a form prescribed by the Village Treasurer. The return and accompanying remittance shall be due on or before the last day of the month following the month during which the tax is collected or is required to be collected under divisions (B) and (C) of this section.
(2) If the person delivering electricity fails to collect the tax from the purchaser or is excused from collecting the tax under division (E) of this section, then the purchaser shall file a return in a form prescribed by the Village Treasurer and pay the tax directly to the Village Treasurer on or before the last day of the month following the month during which the electricity is used or consumed.
(E) Resales.
(1) Electricity that is delivered to a person in the village shall be considered to be for use and consumption by that person unless the person receiving the electricity has an active resale number issued by the Village Treasurer and furnishes that number to the person who delivers the electricity, and certifies to that person that the sale is either entirely or partially nontaxable as a sale for resale.
(2) If a person who receives electricity in the village claims to be an authorized reseller of electricity, that person shall apply to the Village Treasurer for a resale number. The applicant shall state facts showing why it is not liable for the tax imposed by this section on any purchases of electricity and shall furnish such additional information as the Village Treasurer may reasonably require.
(3) Upon approval of the application, the Village Treasurer shall assign a resale number to the applicant and shall certify the number to the applicant.
(4) The Village Treasurer may cancel the resale number of any person if the person fails to pay any tax payable under this section for electricity used or consumed by the person, or if the number was either:
(a) Obtained through misrepresentation; or
(b) No longer necessary because the person has discontinued making resales.
(5) If a reseller had acquired electricity partly for use or consumption and partly for resale, the reseller shall pay the tax imposed by this section directly to the Village Treasurer pursuant to division (D)(2) of this section on the amount of electricity that the reseller uses or consumes, and shall collect the tax pursuant to division (D) and remit the tax pursuant to division (D)(1) of this section to the Village Treasurer on the amount of electricity delivered by the reseller to the purchaser.
(6) Any person who delivers electricity to a reseller having an active resale number and complying with all other conditions in this section, shall be excused from collecting and remitting the tax on any portion of the electricity delivered to the reseller, provided that the person reports the total amount of electricity delivered to the reseller, and such other information that the Village Treasurer may reasonably require.
(F) Books and records. Every person maintaining a place of business in this state who delivers electricity to a purchaser and every taxpayer required to pay the tax imposed by this section, shall keep and maintain accurate books and records of its business or activity, including contemporaneous books and records denoting the transactions that gave rise, or may have given rise, to any tax liability under this section. Those books and records shall be subject to and available for inspection at all times during business hours of the day.
(G) Credits and refunds. Notwithstanding any other provision of this section, in order to permit sound fiscal planning and budgeting to the village, no person shall be entitled to a refund or, or credit for, a tax imposed under this section unless the person files a claim for refund or credit within one year after the date on which the tax was paid or remitted.
(H) 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 $750 and in addition, shall be liable in a civil action for the amount of tax due.
(I) Further remedies. Nothing in this section shall be construed as limiting any additional or further remedies that the village may have for enforcement of this section.
(Ord. 3096, passed 6-19-17)