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(A) A tax is imposed on all persons engaged in the business of distributing, supplying, furnishing, or selling gas for use or consumption within the corporate limits of the Village of Kirkland, and not for resale, at the rate of 5% of the gross receipts therefrom.
(B) 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 business of distributing, supplying, furnishing, selling or transmitting gas 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.
(C) Such tax shall be in addition to the payment of money, or value of products or services furnished to this municipality by the taxpayer as compensation for the use of its streets, alleys or other public places, or installation and maintenance therein, thereon or thereunder of poles, wires, pipes or other equipment used in the operation of the taxpayer’s business.
(D) For the purpose of this section, the following definitions shall apply unless the context clearly indicates or requires a different meaning:
GROSS RECEIPTS. The consideration received for distributing, supplying, furnishing or selling gas for use or consumption and not for resale, as the case may be; and for all services rendered in connection therewith valued in money, whether received in money or otherwise, including cash, credit, services and property of every kind and material and for all services rendered therewith; and shall be determined without any deduction on account of the cost of the service, product or commodity supplied, the cost of materials used, labor or service cost, or any other expenses whatsoever; provided, however that GROSS RECEIPTS shall not include any amounts specifically excluded from the definition of GROSS RECEIPTS in 65 ILCS 5/8-11-2(d).
PERSONS. Any natural individual, firm, trust, estate, partnership, association, joint stock company, joint adventure, 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.
(E) This section shall take effect after publication and the tax provided for herein shall be based on the gross receipts, as herein defined, actually paid to the taxpayer for services billed on or after the first day of December, 2002.
(F) (1) Beginning on or before the last day of January, 2003, each taxpayer shall make a return to the Village Treasurer for the month of December, 2002, stating:
(a) His or her name;
(b) His or her principal place of business;
(c) His or her gross receipts 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 the 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 such 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 therefore 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 the amount.
(Ord. 02-20, passed 10-7-2002; Am. Ord. 10-10, passed 11-1-2010) Penalty, see § 33.99