(A) Except as otherwise provided by this subchapter, a tax is imposed on the privilege of using or consuming gas in the city that is purchased in a sale at retail at the rate of $.05 per therm.
(B) The ultimate incidence of and liability for payment at the tax is on the retail purchaser, and nothing in this subchapter shall be construed to impose a tax on the occupation of distributing, supplying, furnishing, selling or transporting gas.
(C) The retail purchaser shall pay the tax, measured by therms of gas delivered to the retail purchaser’s premises, to the public utility designated to collect the tax pursuant to § 35.304 of this chapter on or before the public utility’s bill first reflecting the tax, or directly to the city Finance Department on or before the fifteenth day of the second month following the month in which the gas is delivered to the retail purchaser if no public utility has been designated to collect the tax pursuant to § 35.304, or if the gas is delivered by a person other than a public utility so designated.
(D) Nothing in this subchapter shall be construed to impose a tax upon any person, business or activity which, under the constitutions of the United States or State of Illinois, may not be made the subject of taxation by the city.
(E) A person who purchases gas for resale and therefore does not pay the tax imposed by this subchapter with respect to the use or consumption of the gas, but who later uses or consumes part or all of the gas, shall pay the tax directly to the city Finance Department on or before the fifteenth day of the second month following the month in which the gas is used or consumed.
(F) The tax shall apply to gas for which the delivery to the retail purchase is billed by a public utility on or after January 1,2016.
(G) If it appears that an amount of tax has been paid which was not due under the provisions of this subchapter, whether as a result of mistake of fact or an error of law, then such amount shall be (i) credited against any tax due, or to become due, under this subchapter from the taxpayer who made the erroneous payment or (ii) subject to a refund if now such tax is due or to become due; provided that no amounts erroneously paid more than three years prior to the filing of a claim therefor shall be so credited or refunded.
(H) No action to recover any amount of tax due under the provisions of this subchapter shall be commenced more than three years after the due date of such amount.
(I) To prevent multiple taxation, the use of gas in the city by a retail purchaser shall be exempt from the tax imposed by this subchapter if the gross receipts from the sale at retail of such gas to the retail purchaser are properly subject to a tax imposed upon the seller of such gas pursuant to the city’s gas utility tax, as amended from time to time (§ 35.302 of this chapter), authorized pursuant to § 8-11-2 of the Illinois Municipal Code (ILCS Ch. 65, Act 5, § 8-11-2).
(Ord. 15-3493, passed 7-6-2015)