(a) Collection of tax. The tax imposed upon persons using or consuming electricity acquired by purchase at retail 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 is recoverable at the same time and in the same manner as the original charge for delivering the electricity. Any tax required to be collected pursuant to § 35A-2(b) and any such tax collected by a person delivering electricity shall constitute a debt owed to the village by such person delivering the electricity. With respect to such debt owed to the village, the person delivering electricity shall be allowed a credit against such debt to the extent the tax related to deliveries of electricity is not collected because the charges for such electricity are written off as uncollectible; provided that if such charges are thereafter collected by the person delivering electricity, such person shall be obligated to remit such tax to the village. 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 village 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 village in the manner prescribed by the village. The person delivering electricity who files returns pursuant to this section shall, at the time of filing such return, pay the village the amount of the tax to be collected pursuant to § 35A-2(b).
(Ord. No. 98-16-2059)
(b) Monthly returns. Every collector of the tax imposed by § 35A-2(b) of this article shall file, on a monthly basis, a return in a form prescribed by the village treasurer. The return and accompanying remittance shall be due on or before the last day of the month following the month during which the tax is collected or is required to be collected under this article.
(c) Returns to be filed.
(1) On or before the last day of each month, each taxpayer who has not paid the tax imposed by § 35A-2(b) to a person delivering electricity as set forth in this article and who is not otherwise exempted from paying such tax shall make a return to the village treasurer for the preceding month, stating:
A. Taxpayer's name;
B. Taxpayer's principal place of business;
C. Taxpayer's kilowatt-hour usage during the month upon the basis of which the tax is imposed;
D. Amount of tax; and
E. Such other reasonable and related information as the corporate authorities may require.
(2) The taxpayer making the return herein provided for shall, at the time of making such return, pay to the village the amount of tax herein imposed.
(d) Books and records. Every person delivering electricity to a purchaser and every taxpayer required to pay the tax imposed by § 35A-2(b) directly to the village shall keep accurate books and records of its business or activity, including contemporaneous books and records denoting the transactions that gave rise, or may have given rise, to any tax liability under this section. Subject to the applicable provisions of § 35A-39 of this code, the books and records shall be subject to and available for inspection by the village at all times during the business hours of the day.
(Ord. No. 98-10-2053; Ord. No. 2000-34-3016)