(A) Pursuant to § 5/8-11-2 of the Illinois Municipal Code (65 ILCS 5/8-11-2), and any 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 city at the following rates calculated on a monthly basis for each purchaser:
(1) First 2,000 KWH: 0.395 cents per KWH;
(2) Next 48,000 KWH 0.259 cents per KWH;
(3) Next 50,000 KWH: 0.233 cents per KWH;
(4) Next 400,000 KWH: 0.227 cents per KWH
(5) Next 500,000 KWH: 0.220 cents per KWH;
(6) Next 2,000,000 KWH: 0.207 cents per KWH;
(7) Next 2,000,000 KWH: 0.204 cents per KWH;
(8) Next 5,000,000 KWH: 0.201 cents per KWH;
(9) Next 10,000,000 KWH: 0.198 cents per KWH; and
(10) Over 20,000,000 KWH: 0.194 cents per KWH.
(B) The tax is addition to all taxes, fees and other revenue measures imposed by the city, the state or any other political subdivision of the state.
(C) Notwithstanding any other provision of this chapter, 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.
(D) The tax shall be imposed with respect to the use or consumption of electricity by residential customers beginning with the first bill on or after October 1, 1998; and with respect to the use or consumption of electricity by nonresidential customers beginning with the first bill issued to such customers for delivery services in accordance with § 16-104 of the Public Utilities Act (220 ILCS 5/16-104), or the first bill issued to such customers on or after January 1, 2001, whichever issuance occurs sooner. However, nothwithstanding any language to the contrary in this chapter, no tax pursuant to this chapter shall be levied on any electrical use or consumption by the city on any of the city’s utility accounts.
(1999 Code, § 36-4-2) (Ord. 6-98, passed 9-8-1998; Ord. 08-15, passed 10-13-2015)