(A) Pursuant to section 8-11-2 of the Illinois Municipal Code (ILCS Ch. 65, Act 5, § 8-11-2) and any and all other applicable authority, a tax is hereby 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:
Kilowatt Hours Used Or Consumed In A Month
| Cents Per Kilowatt Hour
|
Kilowatt Hours Used Or Consumed In A Month
| Cents Per Kilowatt Hour
|
First 2,000 | 0.61 |
Next 48,000 | 0.40 |
Next 50,000 | 0.36 |
Next 400,000 | 0.35 |
Next 500,000 | 0.34 |
Next 2,000,000 | 0.32 |
Next 2,000,000 | 0.315 |
Next 5,000,000 | 0.31 |
Next 10,000,000 | 0.305 |
All in excess of 20,000,000 | 0.30 |
(B) The tax imposed by this subchapter with respect to the use or consumption of electricity by residential and nonresidential customers shall begin with the first bill issued on or after July 1, 2011, and shall be applicable thereafter.
(C) Collection of tax.
(1) Subject to the provision of § 34.57(A) of this subchapter regarding the delivery of electricity to resellers, the tax imposed under this subchapter shall be collected from the purchaser by the person maintaining a place of business in the state who delivers electricity to the purchaser. This tax shall constitute a debt of the purchaser to the person who delivers the electricity to the purchaser and if unpaid is recoverable in the same manner as the original charge for delivering the electricity.
(2) Any tax required to be collected by this subchapter and any such tax which is collected by a person delivering electricity 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 3% of the tax to reimburse the person delivering electricity for the 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 not specifically identified by the purchaser shall be deemed to be for the delivery of electricity. 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. Persons delivering electricity who file returns pursuant to the provisions of this subchapter shall, at the time of filing such return, pay the village the amount of the tax collected pursuant to this subchapter.
(Ord. 1572-11, passed 6-7-11)