4-11-7: REBATES:

(Rep. by Ord. 09-15, 5-7-2009)

4-11-8: LIMITATIONS:

No action to recover any amount of tax due under the provisions of this article shall be commenced more than three (3) years after the due date of such amount. (Ord. 98-1, 1-8-1998)

4-11-9: PENALTY:

Any taxpayer who fails to make a return or who makes a fraudulent return, or who wilfully violates any other provision of this article shall be guilty of a misdemeanor and, upon conviction thereof, shall be subject to a fine as otherwise provided in this code. In addition, said taxpayer may be subject to a civil action for recovery of any tax due. (Ord. 98-1, 1-8-1998)

ARTICLE XII MUNICIPAL ELECTRICITY TAX

SECTION:

4-12-1: Tax Imposed

4-12-2: Exceptions

4-12-3: Additional Taxes

4-12-4: Collection

4-12-5: Reports To Municipality

4-12-6: Credit For Overpayment

4-12-7: Rebate (Rep. by Ord. 09-15, 5-7-2009)

4-12-8: Penalty

4-12-9: Severability Clause

4-12-1: TAX IMPOSED:

   A.   A tax is imposed, at the following rates, calculated on a monthly basis for each purchaser, on all persons engaged in the following occupations or privileges:

The privilege of using or consuming electricity acquired in a purchase at retail and used or consumed within the corporate limits of the municipality.

      1.   For the first 2,000 kilowatt hours used or consumed in a month: 0.355 cents per kilowatt hour;

      2.   For the next 48,000 kilowatt hours used or consumed in a month: 0.233 cents per kilowatt hour;

      3.   For the next 50,000 kilowatt hours used or consumed in a month: 0.210 cents per kilowatt hour;

      4.   For the next 400,000 kilowatt hours used or consumed in a month: 0.204 cents per kilowatt hour;

      5.   For the next 500,000 kilowatt hours used or consumed in a month: 0.198 cents per kilowatt hour;

      6.   For the next 2,000,000 kilowatt hours used or consumed in a month: 0.186 cents per kilowatt hour;

      7.   For the next 2,000,000 kilowatt hours used or consumed in a month: 0.183 cents per kilowatt hour;

      8.   For the next 5,000,000 kilowatt hours used or consumed in a month: 0.181 cents per kilowatt hour;

      9.   For the next 10,000,000 kilowatt hours used or consumed in a month: 0.178 cents per kilowatt hour;

      10.   For all electricity used or consumed in excess of 20,000,000 kilowatt hours in a month: 0.175 cents per kilowatt hour.

   B.   Pursuant to 65 Illinois Compiled Statutes 5/8-11-2, the rates set forth in subsection A of this section shall be effective as follows:

      1.   For residential customers: on August 1, 1998; and

      2.   For nonresidential customers: on the earlier of: a) the last bill issued prior to December 31, 2000, or b) the date of the first bill issued pursuant to 220 Illinois Compiled Statutes 5/16-104.

   C.   Pursuant to the provisions of the Illinois municipal code, 65 Illinois Compiled Statutes 5/8-11-2, the provisions of article XI of this chapter (commonly known as the utility tax), shall specifically remain in effect, as follows:

      1.   For receipts attributable to residential customers, until July 31, 1998; and

      2.   For receipts attributable to nonresidential customers, the earlier of: a) through the last bill issued prior to December 31, 2000, or b) the date of the first bill issued to such nonresidential customer pursuant to 220 Illinois Compiled Statutes 5/16-104.

   D.   The provisions of subsection A of this section shall not be effective until August 1, 1998. (Ord. 98-15, 7-30-1998)

4-12-2: EXCEPTIONS:

None of the taxes authorized by this article are imposed with respect to the following, and as to any such, the provider shall not be required to collect any such taxes:

   A.   The village and/or transactions originating from any and all village owned property;

   B.   Any transaction in interstate commerce, or otherwise, to the extent to which such transaction may not, under the constitution or statutes of the United States, be made the subject of taxation by the state of Illinois, or any political subdivision thereof;

   C.   Any person engaged in the business of distributing, supplying, furnishing or selling of gas, or electricity; or engaged in the business of consuming electricity acquired in a purchase at retail, for any such transactions as are now or may become in the future subject to taxation under the provisions of the municipal retailers' occupation tax act, 65 Illinois Compiled Statutes 5/8-11-1 et seq.;

   D.   Any person engaged in a business, or in any privilege, unless the tax in question has been imposed in like manner and at the same rate upon all persons engaged in businesses of the same class in the municipality, whether privately or municipally owned or operated, or exercising the same privilege, within the village; and

   E.   Any other person from time to time granted an exemption from such the imposition of such tax by state law, in 65 Illinois Compiled Statutes 5/8-11-1 et seq., or otherwise. (Ord. 07-08, 2-15-2007)

4-12-3: ADDITIONAL TAXES:

Such tax shall be in addition to any and all other taxes levied upon the taxpayer or any business. (Ord. 98-15, 7-30-1998)