A. Establishment Of Tax: Taxes at the rates hereinafter specified are hereby established and levied by the village on all persons engaged in the following occupations and 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, and not for resale, at a rate of five percent (5%) of the gross receipts therefrom. (Ord. O2007-82, 12-11-2007, eff. 2-1-2008)
2. Persons 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:
a. For the first 2,000 kilowatt hours used or consumed in a month: 0.61 cents per kilowatt hour;
b. For the next 48,000 kilowatt hours used or consumed in a month: 0.40 cents per kilowatt hour;
c. For the next 50,000 kilowatt hours used or consumed in a month: 0.36 cents per kilowatt hour;
d. For the next 400,000 kilowatt hours used or consumed in a month: 0.35 cents per kilowatt hour;
e. For the next 500,000 kilowatt hours used or consumed in a month: 0.34 cents per kilowatt hour;
f. For the next 2,000,000 kilowatt hours used or consumed in a month: 0.32 cents per kilowatt hour;
g. For the next 2,000,000 kilowatt hours used or consumed in a month: 0.315 cents per kilowatt hour;
h. For the next 5,000,000 kilowatt hours used or consumed in a month: 0.31 cents per kilowatt hour;
i. For the next 10,000,000 kilowatt hours used or consumed in a month: 0.305 cents per kilowatt hour; and
j. For the next 20,000,000 kilowatt hours used or consumed in a month: 0.30 cents per kilowatt hour. (Ord. O2010-12, 3-2-2010, eff. 4-1-2010)
B. Limitations: None of the taxes authorized by this section are imposed 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 this state or any political subdivision thereof, nor shall any persons engaged in the business of distributing, supplying, furnishing, or selling gas or water, or using or consuming electricity acquired in a purchase at retail and used or consumed within the corporate limits of the village, 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 65 Illinois Compiled Statutes 5/8-11-1.
C. Taxes In Addition To Other Compensation: The taxes enumerated in 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. Definitions: For the purpose of the taxes enumerated in 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, and the consideration received for distributing, supplying, furnishing or selling electricity for use or consumption and not for resale, and the consideration received for use or consumption and not for resale 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.
PERSON: Any natural individual, firm, trust, estate, partnership, association, joint stock company, joint adventure, corporation, municipal corporation or political subdivision of this state, or a receiver, trustee, conservator or other representative appointed by order of any court.
TAXPAYER: Any person engaged in the business of distributing, supplying, furnishing, or selling gas or electricity for use or consumption within the corporate limits of the village; or any person using or consuming electricity acquired in a purchase at retail and used or consumed within the corporate limits of the village.
E. Effective Date Of Taxes: Any amount of taxes due and payable for any tax levied for any tax period prior to the effective date of this section shall remain due and payable in the manner provided at such time for such taxes regardless of the provisions of this section. The tax established in subsection A1 of this section shall be based on the "gross receipts", as herein defined, actually paid to the taxpayer for services billed on and after November 1, 1991.
F. Returns: The taxes authorized by this section shall be remitted by the taxpayer to the village not later than the last day of the month subsequent to the month in which a bill is issued by the taxpayer. Each taxpayer shall make a return to the village treasurer for the previous month, stating the following:
1. The taxpayer's name;
2. The taxpayer's principal place of business;
3. The taxpayer's gross receipts or the kilowatt-hours used, as applicable, during those months upon the basis of which the tax is imposed;
4. The amount of tax; and
5. Such other reasonable and related information as the corporate authorities may require.
The taxpayer making the return herein provided for shall, at the time of making such return, pay the village treasurer the amount of tax herein imposed; provided, that in connection with any return the taxpayer may, if the taxpayer so elects, report and pay an amount based upon its 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 or the kilowatt-hours used, as applicable. Where a taxpayer's total tax owed to the village averages less than twenty five dollars ($25.00) per month in any calendar quarter, the taxpayer may request permission from the village treasurer to file a return on a calendar quarter, rather than a monthly, basis.
G. Credits For Overpayment: If it shall appear that an amount of tax has been paid that was not due under the provisions of this section, whether as a 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 upon a filing of a claim therefor by such taxpayer with the village; provided, that no amounts erroneously paid more than three (3) years prior to the filing of a claim therefor shall be so credited.
H. Collection Of Electricity Tax: The tax authorized by subsection A1b of this section 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 is recoverable at the same time and in the same manner as the original charge for delivering the electricity. Any tax required to be collected pursuant to subsection A1b of this section and any such tax collected by a person delivering electricity shall constitute a debt owed to the village by such person delivering the electricity. With respect to such debt owed to the village, the person delivering electricity shall be allowed a credit against such debt to the extent the tax related to deliveries of electricity is not collected because the charges for such electricity are written off as uncollectible; provided that if such charges are thereafter collected by the person delivering electricity, such person shall be obligated to remit such tax to the village. 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 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 village 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 village in the manner prescribed by the village. The person delivering electricity who files returns pursuant to this section shall, at the time of filing such return, pay the village the amount of the tax collected pursuant to subsection A2 of this section.
I. Books And Records: Every taxpayer required to pay the tax imposed by this section directly to the village shall keep accurate books and records of its business or activity, including contemporaneous books and records denoting the transactions that gave rise, or may have given rise, to any tax liability under this section. Subject to the applicable provisions of section 3-14-4 of this title, the books and records shall be subject to and available for inspection by the village at all times during the business hours of the day.
J. Violations; Penalty: Any taxpayer who fails to make a return, or who makes a fraudulent return, or who violates any other provision of this section shall be subject to the penalties provided in section 3-14-12 of this title.
K. Validity: In the event that public act 90-561 is declared unconstitutional, or if any of the provisions of this section, amended by this ordinance, are voided by court action, the previous provisions of this section in effect at the time of passage of this ordinance shall remain in effect in all respects as if such provisions had never been amended by this ordinance, and any amounts paid to the village by any person delivering electricity pursuant to this ordinance shall be deemed to have been paid pursuant to subsection A2 of this section as they existed prior to the passage date hereof. (Ord. O2001-5, 2-6-2001, eff. 5-1-2001)