§ 35.323 TAX; EFFECTIVE DATE.

   (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)

§ 35.324 COLLECTION OF TAX BY THE PUBLIC UTILITY.

   The City Manager is authorized to enter into a contract for collection of the tax imposed by this subchapter with any public utility providing a gas service in the city. The contract shall include and substantially conform to the following provisions:

   (A)   The public utility will collect the tax from retail purchasers as an independent contractor;

   (B)   The public utility will remit collected taxes to the city Finance Department no less often than once each month;

   (C)   The public utility will be entitled to withhold from tax collections a service fee equal to 3% of the amounts collected and timely remitted to the city Finance Department;

   (D)   The public utility shall not be responsible to the city for any tax not actually collected from a retail purchaser; and

   (E)   Such additional terms as the parties may agree upon.

(Ord. 15-3493, passed 7-6-2015)

§ 35.325 BOOKS AND RECORDS.

   Every taxpayer or retail purchaser shall keep accurate books and records, including original source documents and books of entry, denoting the activities or transactions that gave rise, or may have given rise to any tax liability or exemption under this subchapter. All such books and records shall at all times during business hours, be subject to and available for inspection by the city.

(Ord. 15-3493, passed 7-6-2015)

ELECTRIC UTILITY TAX

§ 35.401 DEFINITIONS.

   For the purpose of the tax enumerated in this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.

   PERSON. Any natural individual, firm, trust, estate, partnership, association, joint stock company, joint venture, corporation, limited liability company, municipal corporation, the state or any of its political subdivisions, any state university created by statute, or as a receiver, trustee, guardian or other representative appointed by order of any court. Notwithstanding the foregoing, no municipal utility tax shall be assessed upon bills for utility service rendered to the municipality itself.

   PERSON MAINTAINING A PLACE OF BUSINESS IN THIS STATE. Any person having or maintaining within the State of Illinois, 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 the State of Illinois 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 the State of Illinois, permanently or temporarily, or whether such person, subsidiary or other affiliate is licensed or qualified to do business in the State of Illinois.

   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.

(Ord. 15-3492, passed 7-6-2015)