§ 36.53 COLLECTION.

   The tax authorized by this chapter 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 if unpaid is recoverable in the same manner as the original charge for delivering the electricity. Any tax required to be collected pursuant to this chapter and any such tax collected by a person delivering electricity shall constitute a debt owed to the municipality by such person delivering the electricity. 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 expense incurred in keeping records, billing customers, preparing and filing returns, remitting the tax and supplying data to the municipality 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 municipality in the manner prescribed by the municipality. Persons delivering electricity who file returns pursuant to this division (C) shall, at the time of filing such return, pay the municipality the amount of the tax collected pursuant to this chapter.

(Ord. 3152, passed 4-21-98)

§ 36.54 REPORTS TO MUNICIPALITY.

   (A)   On or before the last day of each month, each taxpayer shall make a return to the city for the preceding month stating:

      (1)   His name.

      (2)   His principal place of business.

      (3)   His gross receipts and/or kilowatt-hour usage during the month upon the basis of which the tax is imposed.

      (4)   Amount of tax.

      (5)   Such other reasonable and related information as the corporate authorities may require.

   (B)   The taxpayer making the return herein provided for shall, at the time of making such return, pay to the City of Kewanee the amount of tax herein imposed; provided that in connection with any return, the taxpayer may if he so elects, report and pay an amount based upon his 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.

(Ord. 3152, passed 4-21-98)

§ 36.55 IMPOSITION OF TAX ON NATURAL GAS.

   A tax is hereby imposed in accordance with the provisions of ILCS Ch. 65, Act 5, § 8-11-2 upon persons engaged in the business of distributing, supplying, furnishing, or selling gas for use or consumption within the corporate limits of the municipality and not for resale, at a rate of three percent of the gross receipts therefrom, effective January 1, 1992.

('71 Code, § 4-30-1) (Am. Ord. 3152, passed 4-21-98)

§ 36.56 COLLECTION OF NATURAL GAS TAX.

   The tax shall be collected by the company or companies engaged in the business of distributing, supplying, furnishing or selling gas for use or consumption within the corporate limits of the municipality and not for resale. The collector of the tax shall deposit the tax with the City Treasurer in a time frame similar to how it is collected, reasonable administrative time allowances granted.

('71 Code, § 4-30-2) (Am. Ord. 3152, passed 4-21-98)

§ 36.57 ELECTRIC AND GAS UTILITIES NOTIFIED.

   The City Clerk is hereby directed to transmit to the affected utility or utilities a certified copy of this subchapter not later than ten days after its effective date.

('71 Code, § 4-30-3) (Ord. 2758, passed 8-26-91; Am. Ord. 2765, passed 11-18-91)