(A) Definitions. As used in this chapter, unless the context otherwise requires:
CITY or MUNICIPALITY. The City of Fulton.
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, conservator or other representative appointed by order of any 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 § 8-11-2 of the Illinois Municipal Code (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 city, electricity acquired in a purchase at retail.
TAX COLLECTOR. The person delivering electricity to the purchaser.
(B) Tax imposed.
(1) A tax is imposed on all persons engaged in the following occupations or privileges. The privilege of using or consuming electricity acquired in a purchase at retail and used or consumed within the corporate limits of the Municipality 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: 0.61 cents per kilowatt-hour;
(b) For the next 48,000 kilowatt-hours used or consumed in a month: 0.40 cents per kilowatt-hour;
(c) For the next 50,000 kilowatt-hours used or consumed in a month: 0.36 cents per kilowatt-hour;
(d) For the next 400,000 kilowatt-hours used or consumed in a month: 0.35 cents per kilowatt-hour;
(e) For the next 500,000 kilowatt-hours used or consumed in a month: 0.34 cents per kilowatt hour;
(f) For the next 2,000,000 kilowatt-hours used or consumed in a month: 0.32 cents per kilowatt hour;
(g) For the next 2,000,000 kilowatt-hours used or consumed in a month: 0.315 cents per kilowatt hour;
(h) For the next 5,000,000 kilowatt hours used or consumed in a month: 0.31 cents per kilowatt hour;
(i) For the next 10,000,000 kilowatt-hours used or consumed in a month: 0.305 cents per kilowatt hour;
(j) For all electricity used or consumed in excess of 20,000,000 kilowatt-hours in a month: 0.30 cents per kilowatt-hour.
(2) The rates set forth in Division (B)(1) of this section shall be effective on September 1, 2017, for all customers.
(C) Exceptions. 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 this state or any political subdivision thereof; nor shall any persons engaged in the business of distributing, supplying, furnishing, or 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 as authorized by ILCS Ch. 65, Act 5, § 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.
(D) Additional taxes. Such tax shall be in addition to other taxes levied upon the taxpayer or its business.
(E) Collection. The tax authorized by this chapter shall be collected from the purchaser by the person maintaining a place of business in this 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 required to be collected pursuant to this chapter and any such tax collected by a person delivering electricity shall constitute a debt owed to the municipality by such person delivering the electricity provided that the person delivering electricity shall be allowed a credit for such tax related to deliveries of electricity the charges for which are written off as uncollectible, and provided farther, that if such charges are thereafter collected, the delivering supplier shall be obligated to remit such tax. 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 to reimburse the person delivering electricity for the expense incurred in keeping records, billing customers, preparing and filing returns, remitting the tax and supplying data to the municipality upon request. If the person delivering electricity fails to collect the tax from the purchaser, then the purchaser shall be required to pay the tax directly to the municipality in the manner prescribed by the municipality. Person delivering electricity who file returns pursuant to this chapter shall, at the time of filing such return, pay the municipality the amount of the tax collected pursuant to this chapter. Any partial payment of a billing amount not specifically identified by the purchaser shall be deemed to be for the delivery of electricity.
(F) Reports to municipality.
(1) On or before the last day of each month, each shall make a return to the City Treasurer for the preceding month stating:
(a) His name.
(b) His principal place of business.
(c) The kilowatt-hour usage during the month upon the basis of which the tax is imposed.
(d) Amount of tax.
(e) Such other reasonable and related information as the corporate authorities may require.
(2) The person delivering the return herein provided for shall, at the time of making such return, pay to the city, the amount of tax herein imposed; provided that in connection with any return, the taxpayer may, if he so elects, report and pay an amount based upon his 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.
(G) Credit for over-payment.
(1) If it shall appear that an amount of tax has been paid which was not due under the provisions of this chapter, 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 chapter 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 therefor shall be so credited.
(2) No action to recover any amount of tax due under the provisions of this chapter shall be commenced more than three years after the due date of such amount.
(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 chapter is guilty of a misdemeanor and, upon conviction thereof, shall be fined not less than $100 nor more than $200 in addition, shall be liable in a civil action for the amount of tax due.
(Ord. 1402, passed 1-18-10; Am. Ord. 1569, passed 7-17-17)
Statutory reference:
Certain revenue taxes, ILCS Ch. 65, Act 5, § 8-11-2