No tax authorized by this article is imposed with respect to any transaction in interstate commerce or otherwise to the extent that such business 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 person engaged in the business of distributing, supplying, furnishing or transmitting gas or electricity, or any person using or consuming electricity acquired by a purchase at retail, be subject to taxation under the provisions of this article for such transactions as are or may become subject to taxation under the provisions of the Municipal Retailers' Occupation Tax Act as authorized by § 8-11-1.3 of the Illinois Municipal Code, 65 ILCS 5/8-11-1.3; nor shall any tax authorized by § 35A-2(b) of this article 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 village or exercising the same privilege within the village; nor shall any tax authorized by § 35A-2(a) or § 35A-2(b) of this article be imposed upon transactions involving the distributing, supplying, furnishing or selling of gas or electricity to the Village of Glencoe.
(Ord. No. 92-28-1894; Ord. No. 98-10-2053; Ord. No. 98-16-2059; Ord. No. 2000-34-3016)