A. Tax Imposed: 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 village, and not for resale, at the rate of five percent (5%) of the gross receipts therefrom.
B. Exemptions From Tax: 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 the subject of taxation by the state or any political subdivision thereof; nor shall any person engaged in the business of distributing, supplying, furnishing or selling gas or water 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, being 65 Illinois Compiled Statutes 5/8-11-1.
C. Tax Is Additional: The tax imposed by this section shall be in addition to the payment of money or value of products or services furnished to the village 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. Determination Of Tax: The tax imposed hereunder shall be based on the "gross receipts", as defined in section 3-4-1 of this chapter, actually paid to the taxpayer for services billed on or after July 1, 1980.
E. Tax Return: On or before the last day of every third month after July 1974, each person required to pay a tax under this section shall prepare and transmit to the collector of the village a report or return covering the previous monthly period, stating the following:
1. Name of taxpayer.
2. Principal place of business of taxpayer. (Ord. 2005-05, 2-21-2005)
3. Gross receipts of taxpayer during the monthly period covered by the report or return upon which the tax imposed hereunder is based.
4. Amount of tax.
5. Such other reasonable and related information as the collector of the village may require.
F. Payment Of Tax: The taxpayer making the return shall, at the time of transmitting such return to the village collector, pay to the village collector the amount of tax imposed hereunder; provided, that in connection with any return, the taxpayer may, at the taxpayer's election, report and pay an amount based upon the 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 bill and the taxable gross receipts.
G. Erroneous Tax Payment: 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 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 amount erroneously paid more than three (3) years prior to the filing of a claim therefor shall be so credited. (Ord. 2005-05, 2-21-2005; amd. 2011 Code)