A. Tax Imposed: A tax is imposed on all persons engaged in the following occupations or privileges:
1. Persons engaged in the business of distributing, supplying, furnishing, or selling gas for use or consumption within the corporate limits of the village of Hawthorn Woods, and not for resale, at the rate of five percent (5%) of the gross receipts therefrom.
B. Tax Exemptions: 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 or any political subdivision thereof; nor shall any persons engaged in the business of distributing, supplying, furnishing or selling gas 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 section 8-11-1 of the Illinois municipal code.
C. Utility Easements: 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 taxpayer's business.
D. Definitions: For the purposes of this section the following definitions shall apply:
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 and for all services rendered therewith; and shall be determined without any deduction on account of the cost of the service, product or commodity supplied, the cost of materials used, labor or service cost, or any other expenses whatsoever; provided, however that "gross receipts" shall not include any amounts specifically excluded from the definition of gross receipts in section 8-11-2(d) of the Illinois municipal code.
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.
E. Effective Date: This section shall take effect after publication and the tax provided for herein shall be based on the "gross receipts", as herein defined, actually paid to the taxpayer for services billed on or after September 1, 2010.
F. Tax Remittance And Return: On or before October 31, 2010, each taxpayer shall make a return to the chief financial officer for the month of September 2010, stating:
1. Taxpayer's name;
2. Taxpayer's principal place of business;
3. Taxpayer's gross receipts during the month upon the basis of which the tax is imposed;
4. Amount of tax;
5. Such other reasonable and related information as the corporate authorities may require.
On or before the last day of every month thereafter, each taxpayer shall make a like return to the chief financial officer for a corresponding one month period.
The taxpayer making the return herein provided for shall, at the time of making such return, pay to the chief financial officer, the amount of tax herein imposed; provided that in connection with any return the taxpayer may, if he so elects, report and pay an amount based upon his 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. Erroneous Returns: 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 (3) years prior to the filing of a claim therefor shall be so credited.
H. Recovery; Statute Of Limitations: No action to recover any amount of tax due under the provisions of this section shall be commenced more than three (3) years after the due date of such amount.
I. Penalty For Violation: Any taxpayer who fails to make a return, or who makes a fraudulent return, or who wilfully violates any other provision of this section is guilty of a misdemeanor and, upon conviction thereof, shall be fined not less than one hundred dollars ($100.00) nor more than seven hundred fifty dollars ($750.00) and in addition shall be liable in a civil action for the amount of tax due. (Ord. 1337-10, 7-19-2010)