(A) 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 municipality at the following rates, calculated on a monthly basis for each purchaser:
(1) For the first 2,000 kilowatt-hours used or consumed in a month | $0.00555 per kilowatt-hour |
(2) For the next 48,000 kilowatt-hours used or consumed in a month | $0.00364 per kilowatt-hour |
(3) For the next 50,000 kilowatt-hours used or consumed in a month | $0.00328 per kilowatt-hour |
(4) For the next 400,000 kilowatt-hours used or consumed in a month | $0.00319 per kilowatt-hour |
(5) For the next 500,000 kilowatt-hours used or consumed in a month | $0.00309 per kilowatt-hour |
(6) For the next 2,000,000 kilowatt-hours used or consumed in a month | $0.00291 per kilowatt-hour |
(7) For the next 2,000,000 kilowatt-hours used or consumed in a month | $0.00287 per kilowatt-hour |
(8) For the next 5,000,000 kilowatt-hours used or consumed in a month | $0.00282 per kilowatt-hour |
(9) For the next 10,000,000 kilowatt-hours used or consumed in a month | $0.00278 per kilowatt-hour |
(10) For all electricity used or consumed in excess of 20,000,000 kilowatt-hours in a month | $0.00273 per kilowatt-hour |
(B) The tax imposed by division (A) of this section shall take effect on December 1, 2002, for residential and nonresidential customers.
(C) No tax is imposed by this section 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 subject to taxation by this state or any political subdivision thereof; nor shall any persons engaged in the use or consumption of electricity 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 the Municipal Retailers’ Occupation Tax Act authorized by 65 ILCS 5/8-11-1.
(D) For the purpose of this section, the following definitions shall apply unless the context clearly indicates or requires a different meaning:
PERSON MAINTAINING A PLACE OF BUSINESS IN THIS STATE. Any person having or maintaining within this state, directly or by a subsidiary or other affiliate, an office, generation facility, distribution facility, transmission facility, sales office or other place of business, or any employee, agent or other representative operating within this state under the authority of the person or its subsidiary or other affiliate, irrespective of whether the place of business or agent or other representative is located in this state permanently or temporarily, or whether the person, subsidiary or other affiliate is licensed or qualified to do business in this state.
PERSONS. Any natural individual, firm, trust, estate, partnership, association, joint stock company, joint venture, corporation, limited liability company, municipal corporation, the state or any of its political subdivisions, any state university created by statute, or a receiver, trustee, guardian or other representative appointed by order of any court.
PUBLIC UTILITY. Has the meaning ascribed to it in the Public Utilities Act, 220 ILCS 5/3-105, and shall include alternative retail electric suppliers as defined in 220 ILCS 5/16-102.
PURCHASE AT RETAIL. Any acquisition of electricity by a purchaser for purposes of use or consumption, and not for resale, but shall not include the use of electricity by a public utility directly in the generation, production, transmission, delivery or sale of electricity.
PURCHASER. Any person who uses or consumes, within the corporate limits of the municipality, electricity acquired in a purchase at retail.
(E) This tax 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 section or any such tax 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 the tax related to deliveries of electricity the charges for which are written off as uncollectable, and provided further, that if such charges are thereafter collected, the delivering supplier shall be obligated to remit the tax. For purposes of this division, any partial payment not specifically identified by the purchaser shall be deemed to be for the delivery of electricity. Persons delivering electricity shall collect the tax from the purchaser by adding the tax to the gross charge for delivering the electricity, in the manner prescribed by the village. Persons delivering electricity shall also be authorized to add to the 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. 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 municipality. Persons delivering electricity who file returns pursuant to this division shall, at the time of filing the return, pay the village the amount of the tax.
(F) (1) Beginning on or before the last day of January each year, each taxpayer shall make a return to the Village Treasurer for the month of December of the previous year, stating:
(a) His or her name;
(b) His or her principal place of business;
(c) His or her kilowatt-hour usage during those months upon the basis of which the tax is imposed;
(d) Amount of tax; and
(e) Such other reasonable and related information as the corporate authorities may require.
(2) On or before the last day of every month thereafter, each taxpayer shall make a like return to the Village Treasurer for a corresponding one-month period.
(3) The taxpayer making the return herein provided for shall, at the time of making such return, pay to the Village Treasurer, the amount of tax herein imposed; provided that in connection with any return the taxpayer may, if he or she so elects, report and pay an amount based upon his or her 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 the billings and the taxable gross receipts.
(G) If it shall appear that an amount of tax has been paid which was not due under the provisions of this section, whether as the result of a mistake of fact or an error of law, then the amount shall be credited against any tax due, or to become due, under this section from the taxpayer who made the erroneous payment; provided that no amounts erroneously paid more than three years prior to the filing of a claim therefor shall be so credited.
(H) No action to recover any amount of tax due under the provisions of this section shall be commenced more than three years after the due date of such amount.
(Ord. 02-19, passed 10-7-2002; Am. Ord. 10-10, passed 11-1-2010) Penalty, see § 33.99