A. Pursuant to section 8-11-2 of the Illinois municipal code and any and all 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 village at the rates set out in section 1-12-3 of this title, under the category "taxes". (Ord. 98-36, 12-14-1998, eff. 1-1-1999; amd. 2009 Code)
B. Notwithstanding any other provisions of this article, 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 of Illinois; nor shall any tax be imposed upon any person engaged in a business or privilege unless the tax is imposed in like manner and at the same rate upon all persons engaged in business of the same class in the village, whether privately or municipally owned or operated, or exercising the same privilege within the village.
C. The tax shall be imposed with respect to the use or consumption of electricity by residential customers beginning with the first bill issued on or after February 1, 1999; and with respect to the use or consumption of electricity by nonresidential customers beginning with the first bill issued to such customers for delivery of services in accordance with section 16-104 of the public utilities act 1 , or the first bill issued to such customers on or after December 31, 2000, whichever issuance occurs sooner. (Ord. 98-36, 12-14-1998, eff. 1-1-1999)
Notes
| 1 | 1. 220 ILCS 5/16-104. |