(A) Pursuant to 65 ILCS 5/8-11-2(3) and any and all other applicable authority, a tax is imposed upon the privilege of using or consuming electricity acquired in a purchase at retail and used or consumed within the corporate limits of the village at the following rates, calculated on a monthly basis for each purchaser:
(1) For the first 2,000 kilowatt-hours used or consumed in a month: $0.61 per kilowatt-hour;
(2) For the next 48,000 kilowatt-hours used or consumed in a month: $0.40 per kilowatt-hour;
(3) For the next 50,000 kilowatt-hours used or consumed in a month: $0.36 per kilowatt-hour;
(4) For the next 400,000 kilowatt-hours used or consumed in a month: $0.35 per kilowatt-hour;
(5) For the next 500,000 kilowatt-hours used or consumed in a month: $0.34 per kilowatt-hour;
(6) For the next 2,000,000 kilowatt-hours used or consumed in a month: $0.32 per kilowatt- hour;
(7) For the next 2,000,000 kilowatt-hours used or consumed in a month: $0.315 per kilowatt- hour;
(8) For the next 5,000,000 kilowatt-hours used or consumed in a month: $0.31 per kilowatt- hour;
(9) For the next 10,000,000 kilowatt-hours used or consumed in a month: $0.305 per kilowatt- hour; and
(10) For all electricity used or consumed in excess of 20,000,000 kilowatt-hours in a month: $0.30 per kilowatt-hour.
(B) No tax is imposed by this section with respect to any transaction in interstate commerce or otherwise to the extent to which such business may not, under the constitution and statutes of the United States, be made subject to taxation by this state of any political subdivision thereof.
(C) Such tax shall be in addition to the payment of money, or value of products or services furnished to this municipality by the taxpayer as compensation for the use of its streets, alleys, or other public places, or installation and maintenance therein, thereon, or thereunder of poles, wires, pipes, or other equipment used in the operation of the taxpayers’ business.
(D) All terms used in this section shall have the same meaning as those terms have in 65 ILCS 5/8-11-2, as existing on the effective date of this section or as thereafter amended by the General Assembly. In the event of a conflict between this section and 65 ILCS 5/8-11-2, the provisions of the Municipal Code shall prevail.
(E) This section shall take effect on July 1, 2010. The tax provided for herein shall be based shall be based on the electricity consumed, and billed by and paid to the taxpayer for services on or after on or after July 1, 2010.
(F) (1) On or before the last day of October, 2010, each taxpayer shall make a return to the Village Treasurer for the three months of July, August, and September, 2010, stating:
(a) Its name;
(b) Its principal place of business;
(c) The amount of electricity consumed in each tax rate category set forth in division (A) above;
(d) Amount of tax; and
(e) Such other reasonable and related information as the corporate authorities may require.
(2) On or before the last day of every third month thereafter, each taxpayer shall make a like return to the Village Treasurer for a corresponding three-month period.
(3) The taxpayer making the return herein provided for shall, at the time of making such return, pay to the Village Treasurer the amount of tax herein imposed; provided, that in connection with any return the taxpayer may, if it so elects, report and pay an amount based upon its 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) If it shall appear that an amount of tax has been paid which was not due under the provisions of this section, 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 section 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.
(H) No action to recover any amount of tax due under the provisions of this section shall be commenced more than three years after the due date of such amount.
(Ord. 10-06, passed 4-6-2010) Penalty, see § 3-3-99