(A) Definitions. For the purposes of the municipal gas tax imposed by this section, the following terms shall be defined as follows:
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 any amounts specifically excluded from the definition of gross receipts ILCS Ch. 65, Act 5, § 8-11-2(d). The term GROSS RECEIPTS shall not include that portion of the consideration received for distributing, supplying, furnishing or selling gas to units of local government or school districts within the corporate limits of the village.
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.
TAXPAYER. Person engaged in the business of distributing, supplying, furnishing, or selling gas for use or consumption within the corporate limits of the village and not for resale.
(B) Municipal gas tax imposed.
(1) Pursuant to ILCS Ch. 65, Act 5, § 8-11-2, the village imposes a tax on all persons engaged in the business of distributing, supplying, furnishing, or selling gas for use or consumption within the corporate limits of the village and not for resale, at the rate of 5% of the gross receipts therefrom.
(2) No tax is imposed by this section with respect to any transaction in interstate commerce or otherwise to the extent to which such business may not, under the constitution and statutes of the United States, be made subject to taxation by the State of Illinois or any political subdivision thereof; nor shall any persons engaged in the business of distributing, supplying, furnishing or selling gas be subject to taxation under the provisions of this section for such transactions as are or may become subject to taxation under the provisions of the “Municipal Retailers' Occupation Tax Act” authorized by Section 8-1-1-1 of the Illinois Municipal Code.
(3) Such tax shall be in addition to the payment of money, or value of products or services furnished to this municipality by the taxpayer 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 the taxpayer's business.
(C) Implementation.
(1) On or before the last day of October 2017, each taxpayer shall make a return to the Village Treasurer for the month of September, stating;
(a) Its name;
(b) Its principal place of business;
(c) Its gross receipts during the month upon basis of which the tax is imposed;
(d) The amount of tax; and
(e) Any other reasonable and related information as the corporate authorities may require.
(2) On or before the last day of every month thereafter, each taxpayer shall make a like return to the Village Treasurer for a corresponding one month period.
(3) The taxpayer making the return provided for in this section shall, at the time of making such return, pay to the Village Treasurer, the amount of tax imposed; provided that in connection with any return the taxpayer may, if the taxpayer so elects, report and pay an amount based upon 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.
(D) Errors. 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 such 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 therefore shall be so credited.
(E) Actions to recover. 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.
(F) 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.
(Ord. 3096, passed 6-19-17)