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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)
(A) If it shall appear that an amount of tax has been paid which was not due under the provisions of this subchapter, whether as the 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 subchapter from the taxpayer who made the erroneous payment; provided that no amounts erroneously paid more than three (3) years prior to the filing of a claim therefor shall be so credited.
(B) No action to recover any amount of tax due under the provisions of this subchapter shall be commenced more than thee (3) years after the due date of such amount.
(Ord. 3152, passed 4-21-98)
SIMPLIFIED MUNICIPAL TELECOMMUNICATIONS TAX
(A) The rate of the Simplified Municipal Telecommunications Tax imposed under the provisions of sections 5-25 and 5-30 of the Simplified Municipal Telecommunications Tax Act, ILCS Ch. 35, Act 636, §§ 5-1 et seq., is hereby changed to 6%.
(B) This section shall take effect for all gross charges billed by telecommunications retailers on and after the first day of January 2008.
(Ord. 3362, passed 9-9-02; Am. Ord. 3550, passed 8-13-07)
NON-HOME RULE RETAILERS’ OCCUPATION TAX AND SERVICE OCCUPATION TAX (SALES TAXES)
(A) A tax is hereby imposed upon all persons engaged in the business of selling tangible personal property, other than an item of tangible personal property titled and registered with an agency of this state's government, at retail in this municipality, at the rate of 1/2 of 1% of the gross receipts from such sales made in the course of such business while this section is in effect; and a tax is hereby imposed upon all persons engaged in this municipality in the business of making sales of service, at the rate of 1/2 of 1% of the selling price of all tangible personal property transferred by such serviceman as an incident to a sale of service. This “Non-Home Rule Municipal Retailers' Occupation Tax” and this “Non-Home Rule Municipal Service Occupation Tax” shall not be applicable to the sales of food for human consumption that is to be consumed off the premises where it is sold (other than alcoholic beverages, soft drinks, and food that has been prepared for immediate consumption), prescription and non-prescription medicines, drugs, medical appliances and insulin, urine-testing materials, syringes and needles used by diabetics.
(B) The imposition of these non-home rule taxes is in accordance with the provisions of ILCS Ch. 65, Act 5, §§ 8-11-1.3 and 8-11-1.4, respectively.
(C) The taxes hereby imposed, and all civil penalties that may be assessed as an incident thereto, shall be collected and enforced by the Department of Revenue of the State of Illinois. The Department of Revenue shall have full power to administer and enforce the provisions of this section.
(D) The proceeds from the Non-Home Rule Municipal Service Occupation Tax Act shall be used only for expenditure on public infrastructure or for property tax relief, or both, as defined in ILCS Ch. 65, Act 5, § 8-11-1.2.
(Ord. 3603, passed 4-27-09)
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