(A) Recitals. The following is hereby adopted as part of this section as if fully written herein: 65 ILCS 5/1-1-1 et seq.
(B) Imposition of Electricity Tax.
(1) Electricity Tax. A tax is imposed on all persons engaged in the privilege of using or consuming electricity acquired in a purchase at retail and used or consumed within the corporate limits of the municipality at the following rates, calculated on a monthly basis for each purchaser:
(a) For the first 2,000 kilowatt-hours used or consumed in a month: $0.003843 per kilowatt-hour;
(b) For the next 48,000 kilowatt-hours used or consumed in a month: $0.002520 per kilowatt-hour;
(c) For the next 50,000 kilowatt-hours used or consumed in a month: $0.002268 per kilowatt-hour;
(d) For the next 400,000 kilowatt-hours used or consumed in a month: $0.002205 per kilowatt-hour;
(e) For the next 500,000 kilowatt-hours used or consumed in a month: $0.002142 per kilowatt-hour;
(f) For the next 2,000,000 kilowatt-hours used or consumed in a month: $0.002016 per kilowatt-hour;
(g) For the next 2,000,000 kilowatt-hours used or consumed in a month: $0.001985 per kilowatt-hour;
(h) For the next 5,000,000 kilowatt-hours used or consumed in a month; $0.001953 per kilowatt-hour;
(i) For the next 10,000,000 kilowatt-hours used or consumed in a month: $0.001922 per kilowatt-hour; and
(j) For all electricity used or consumed in excess of 20,000,000 kilowatt-hours in a month: $0.001890 per kilowatt-hour.
(2) Collection of Electricity Tax. The Electricity Tax, authorized herein, 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, if unpaid, is recoverable in the same manner as the original charge for delivering the electricity, any electricity tax required to be collected pursuant to this section, and any such tax collected by a person delivering electricity shall constitute a debt owed to the municipality by such person delivering the electricity. 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 municipality 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 municipality in the manner prescribed by the municipality. On or before the last day of each month, persons delivering electricity shall make a return to the city for the preceding month and shall, at the time of filing such return, pay the municipality the amount of the tax collected pursuant to this section.
(3) Electricity Tax reports to city.
(a) On or before the last day of each month, each taxpayer who has not paid the Electricity Tax imposed herein to a person delivering electricity, as set forth in division (B)(1) above, and who is not otherwise exempted from paying such tax shall make a return to the City Treasurer for the preceding month stating:
1. His or her name;
2. His or her principal place of business;
3. His or her kilowatt-hour usage during the month upon the basis of which the tax is imposed;
4. Amount of tax; and
5. Such other reasonable and related information as the corporate authorities may require.
(b) The taxpayer making the return herein provided for shall, at the time of making such return, pay to the City Treasurer the amount of tax herein imposed; provided, in connection with any return, the taxpayer may, if he or she so elects, report and pay an amount based upon his or her 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.
(C) Imposition of Municipal Gas Tax.
(1) Municipal Gas Tax. A tax is imposed on all persons engaged in the business of distributing, supplying, furnishing, or selling gas for use or consumption within the corporate limits of the city and not for resale at the rate of 5% of the gross receipts therefrom.
(2) Definitions. For the purpose of this division (C), the following definitions shall apply unless the context clearly indicates or requires a different meaning.
GROSS RECEIPTS. The consideration received for distributing, supplying, furnishing, or selling gas for use or consumption and not for resale, as the case may be, and for all services rendered in connection therewith valued in money, whether received in money or otherwise, including cash, credit, services, and property of every kind and material for all services rendered therewith and shall be determined without any deduction on account of the service, product, or commodity supplied; the cost of materials used; labor or service cost; or any other expenses whatsoever. Provided, however, GROSS RECEIPTS shall not include: any amounts specifically excluded from the definition of GROSS RECEIPTS in 65 ILCS 5/8-11-2(d) and that portion of the consideration received for distributing, supplying, furnishing, or selling gas to school districts or units of local government within the corporate limits of the city. If the exclusion of the consideration received for distributing, supplying, furnishing, or selling gas to school districts or units of local government within the corporate limits of the city as set forth in this definition of GROSS RECEIPTS or the application thereof is held unconstitutional or otherwise invalid, the amount of tax due as a consequence of such holding shall be limited to the amount that the taxpayer is authorized to charge and collect from such school districts and units of local government pursuant the provisions of § 9-221 of the Public Utilities Act, being 220 ILCS 5/1-101 et seq. or any successor thereto.
PERSONS. Any natural individual, firm, trust, estate, partnership, association, joint stock company, joint adventure, corporation, limited liability company, municipal corporation, the state or any of its political subdivisions, any state university created by statute, or a receiver, trustee, guardian, or other representative appointed by order of any court.
(3) Return. On or before the last day of August 2015, each taxpayer shall make a return to the City Treasurer for the month of July 2015, stating:
(a) His or her name;
(b) His or her principal place of business;
(c) His or her gross receipts during those months 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.
(4) Payment of Gas Tax. The taxpayer making the return herein provided for shall, at the time of making such return, pay to the City Treasurer the amount of tax herein imposed; provided, in connection with any return, the taxpayer may, if he or she so elects, report and pay an amount based upon his or her 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.
(D) Exceptions. No tax is imposed herein with respect to any transaction in interstate commerce or otherwise to the extent to which such business or privilege may not, under the constitution and statutes of the United States, be made subject to taxation by this state or any political subdivision thereof nor shall any persons engaged in the business of distributing, supplying, furnishing, or selling gas or using or consuming electricity acquired in a purchase at retail, be subject to taxation under the provisions of this section for such transactions as are or may become subject to taxation under the provisions of the Municipal Retailers’ Occupation Tax Act, authorized by 65 ILCS 5/8-11-1, nor shall any tax authorized herein 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 city, whether privately or municipally owned or operated, or exercising the same privilege within the city.
(E) Taxes in addition. The taxes imposed herein shall be in addition to the payment of money or value of products or services furnished to the city 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 taxpayer’s business or any other taxes levied upon the taxpayer.
(F) Credit for overpayment. 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, no amounts erroneously paid more than three years prior to the filing of a claim therefor shall be so credited.
(G) Statute of limitations. 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.
(H) Use of funds. All funds generated by this section shall be deposited in a special account and expended for the sole purpose of street and bridge maintenance, rehabilitation, or construction.
(I) Exception. The city, city park district, School District #328, and public library shall be exempt from all taxes imposed pursuant to this section.
(Ord. 2 (Series 2015-2016), passed 5-18-2015; Ord. 8 (Series 2015-2016), passed 7-6-2015; Ord. 9 (Series 2015-2016), passed 9-8-2015)
Statutory reference:
Related provisions, see 65 ILCS 5/1-1-1 et seq., 65 ILCS 5/8-11-1, and 65 ILCS 5/8-11-2(d)