A. Authority: Pursuant to 65 Illinois Compiled Statutes 5/8-11-2 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:
Number Of Kilowatt Hours Used Or Consumed Per Month | Cents Per Kilowatt Hour | |
Number Of Kilowatt Hours Used Or Consumed Per Month | Cents Per Kilowatt Hour | |
First | 2,000 | 0.306 |
Next | 48,000 | 0.201 |
Next | 50,000 | 0.181 |
Next | 400,000 | 0.176 |
Next | 500,000 | 0.171 |
Next | 2,000,000 | 0.161 |
Next | 2,000,000 | 0.158 |
Next | 5,000,000 | 0.156 |
Next | 10,000,000 | 0.153 |
All electricity used or consumed in excess of | 20,000,000 | 0.151 |
B. Tax Is Additional: The tax is in addition to all taxes, fees and other revenue measures imposed by the village, the state of Illinois or any other political subdivision of the state.
C. Exemption From Tax: Notwithstanding any other provision of this section, the tax shall not be imposed if and to the extent that imposition or collection of the tax would violate the constitution or statutes of the United States or the constitution of the state of Illinois.
D. Collection Of Tax:
1. The tax imposed under this section shall be collected from purchasers by the person maintaining a place of business in this state who delivers electricity to such purchasers. This tax shall constitute a debt of the purchaser to the person who delivers the electricity to the purchaser and is recoverable at the same time and in the same manner as the original charge for delivering the electricity.
2. Any tax required to be collected by this section, and any tax in fact collected, shall constitute a debt owed to the village by the person delivering the electricity; provided, that the person delivering electricity shall be allowed credit for such tax related to deliveries of electricity, the charges for which are written off as uncollectible; and provided further, that if such charges are thereafter collected, the delivering supplier shall be obligated to remit such tax.
3. 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 three percent (3%) of the tax they collect to reimburse themselves for their expenses incurred in keeping records, billing customers, preparing and filing returns, remitting the tax and supplying data to the village upon request. For purposes of this section, any partial payment of a billed amount not specifically identified by the purchaser shall be deemed to be for the delivery of electricity. (Ord. 2005-05, 2-21-2005)