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Lake Forest, IL Code of Ordinances
CITY OF LAKE FOREST, ILLINOIS CODE OF ORDINANCES
ADOPTING ORDINANCE
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TITLE I: GENERAL PROVISIONS
TITLE III: ADMINISTRATION
TITLE V: PUBLIC WORKS
TITLE VII: TRAFFIC CODE
TITLE IX: GENERAL REGULATIONS
TITLE XI: BUSINESS REGULATIONS
TITLE XIII: GENERAL OFFENSES
TITLE XV: LAND USE AND DEVELOPMENT
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TABLE OF SPECIAL ORDINANCES
TABLE OF SPECIAL ORDINANCES PARALLEL REFERENCES
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§ 39.023 TAX IMPOSED.
   (A)   Pursuant to § 8-11-2 of the Illinois Municipal Code (65 ILCS 5/8-11-2) and any and all other 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 city 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: $0.61 per kilowatt-hour;
      (2)   For the next 48,000 kilowatt-hours used or consumed in a month: $0.40 per kilowatt-hour;
      (3)   For the next 50,000 kilowatt-hours used or consumed in a month: $0.36 per kilowatt-hour;
      (4)   For the next 400,000 kilowatt-hours used or consumed in a month: $0.35 per kilowatt-hour;
      (5)   For the next 500,000 kilowatt-hours used or consumed in a month: $0.34 per kilowatt-hour;
      (6)   For the next 2,000,000 kilowatt-hours used or consumed in a month: $0.32 per kilowatt-hour;
      (7)   For the next 2,000,000 kilowatt-hours used or consumed in a month: $0.315 per kilowatt-hour;
      (8)   For the next 5,000,000 kilowatt-hours used or consumed in a month: $0.31 per kilowatt-hour;
      (9)   For the next 10,000,000 kilowatt-hours used or consumed in a month: $0.305 per kilowatt-hour; and
      (10)   For all electricity used or consumed in excess of 20,000,000 kilowatt-hours in a month: $0.30 per kilowatt-hour.
   (B)   The tax is in addition to all taxes, fees and other revenue measures imposed by the city, the state or any other political subdivision of the state.
   (C)   Notwithstanding any other provision of this chapter, 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.
   (D)   The tax shall be imposed with respect to the use of consumption of electricity by residential customers beginning with the first bill issued on or after August 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 services in accordance with § 16-104 of the Public Utilities Act (220 ILCS 5/16-104), or the first bill issued to such customers on or after January 1, 2001, which ever issuance occurs sooner.
(Prior Code, § 39-27.2) (Ord. 99-35, passed 6-17-1999; Ord. 2016-02, passed 1-19-2016)
§ 39.024 COLLECTION OF TAX.
   (A)   Subject to the provisions of § 39.026 regarding the delivery of electricity to resellers, the tax imposed under this chapter shall be collected from purchasers by the person maintaining a place of business in this state who delivers electricity to such purchasers. This tax shall constitute a debt of the purchaser to the person who delivers the electricity to the purchaser and is recoverable at the same time and in the same manner as the original charge for delivering the electricity.
   (B)   Any tax required to be collected by this chapter, and any tax in fact collected, shall constitute a debt owed to the city by the person delivering the electricity; provided, that the person delivering electricity shall be allowed credit for such tax related to deliveries of electricity the charges for which are written off as uncollectible, and provided further, that if such charges are thereafter collected, the delivering supplier shall be obligated to remit such tax.
   (C)   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 collected to reimburse them for their expenses incurred in keeping records, billing customers, preparing and filing returns, remitting the tax and supplying data to the city upon request. For purposes of this subchapter, any partial payment of a billed amount not specifically identified by the purchaser shall be deemed to be for the delivery of electricity.
(Prior Code, § 39-27.3) (Ord. 99-35, passed 6-17-1999)
§ 39.025 TAX REMITTANCE AND RETURN.
   (A)   Every tax collector shall on a monthly basis file a return in a form prescribed by the city. The return and accompanying remittance shall be due on or before the last day of the month following the month during which the tax is collected or is required to be collected under § 39.022 and following.
   (B)   If the person delivering electricity fails to collect the tax from the purchaser or is excused from collecting the tax under § 39.022 and following, then the purchaser shall file a return in a form prescribed by the city and pay the tax directly to the city on or before the last day of the month following the month during which the electricity is used or consumed.
(Prior Code, § 39-27.4) (Ord. 99-35, passed 6-17-1999)
§ 39.026 RESALES.
   (A)   Electricity that is delivered to a person in the city shall be considered to be for use and consumption by that person unless the person receiving the electricity has an active resale number issued by the Finance Director of the city and furnishes that number to the person who delivers the electricity, and certifies to that person that the sale is either entirety or partially nontaxable as a sale for resale.
   (B)   If a person who receives electricity in the city claims to be an authorized reseller of electricity, that person shall apply to the Finance Director of the city for a resale number. The applicant shall state facts showing why it is not liable for the tax imposed by this chapter on any purchases of electricity and shall furnish such additional information as the city may reasonably require.
   (C)   Upon approval of the application, the Finance Director shall assign a resale number to the applicant and shall certify the number to the applicant.
   (D)   The Finance Director may cancel the resale number of any person if the person fails to pay any tax payable under this chapter for electricity used or consumed by the person, or if the number:
      (1)   Was obtained through misrepresentation; or
      (2)   Is no longer necessary because the person has discontinued making resales.
   (E)   (1)   If a reseller has acquired electricity partly for use or consumption and partly for resale, the reseller shall pay the tax imposed by this chapter directly to the city pursuant to § 39.025(B) on the amount of electricity that the reseller uses or consumes, and shall collect the tax pursuant to § 39.024 and remit the tax pursuant to § 39.024(A) on the amount of electricity delivered by the reseller to a purchaser.
      (2)   Any person who delivers electricity to a reseller having an active resale number and complying with all other conditions of this section shall be excused from collecting and remitting the tax on any portion of the electricity delivered to the reseller, provided that the person reports to the city the total amount of electricity delivered to the reseller, and such other information that the city may reasonably require.
(Prior Code, § 39-27.5) (Ord. 99-35, passed 6-17-1999)
§ 39.027 BOOKS AND RECORDS.
   Every tax collector, and every taxpayer required to pay tax imposed by this subchapter, shall keep accurate books and records of its business or activity, including contemporaneous books and records denoting the transaction that gave rise, or may have given rise, to any tax liability under this subchapter. The books and records shall be subject to and available for inspection at all times during business hours of the day.
(Prior Code, § 39-27.6) (Ord. 99-35, passed 6-17-1999)
§ 39.028 CREDITS AND REFUNDS.
   Notwithstanding any other provision herein, in order to permit sound fiscal planning and budgeting by the city, no person shall be entitled to a refund of, or credit for, a tax imposed under this subchapter unless the persons files a claim for refund or credit within one year after the date on which the tax was paid or remitted to the city.
(Prior Code, § 39-27.7) (Ord. 99-35, passed 6-17-1999)
§ 39.029 MUNICIPAL GAS USE AND CONSUMPTION TAX.
   (A)   Short title. The tax imposed by this section shall be known as the municipal gas use and consumption tax and is imposed in addition to all other taxes imposed by the city, the state or any other municipal corporation or political subdivision thereof.
   (B)   Definitions. For the purpose of this section, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
      PUBLIC UTILITY. A public utility as defined in § 3-105 of the Public Utilities Act (220 ILCS 5/1-101 et seq.).
      PUBLIC UTILITIES ACT. The Public Utilities Act, as amended (220 ILCS 5/1-101 et seq.).
      RETAIL PURCHASER. Any person who purchases gas in a sale at retail.
      SALE AT RETAIL. Any sale of gas by a retailer to a person for use or consumption, and not for resale. For this purpose, the term RETAILER means any person engaged in the business of distribution, supplying, furnishing or selling gas.
   (C)   Tax imposed.
      (1)   Except as otherwise provided by this subchapter, a tax is imposed on the privilege of using or consuming gas in the city that is purchased in a sale at retail at the rate of $0.05 per therm.
      (2)   The ultimate incidence of and liability for payment of the tax is on the retail purchaser, and nothing in this section shall be construed to impose a tax on the occupation of distributing, supplying, furnishing, selling or transporting gas.
      (3)   The retail purchaser shall pay the tax, measured by therms of gas delivered to the retail purchaser’s premises, to the public utility designated to collect the tax pursuant to division (D) below on or before the payment due date of the public utility’s bill first reflecting the tax, or directly to the City Collector on or before the fifteenth day of the second month following the month in which the gas is delivered to the retail purchaser if no public utility has been designated to collect the tax pursuant to division (D) below or if the gas is delivered by a person other than a public utility so designated.
      (4)   To prevent multiple taxation, the use of gas in the city by a retail purchaser shall be exempt from the tax imposed by this section if the gross receipts from the sale at retail of such gas to the retail purchaser are properly subject to a tax imposed upon the seller of such gas pursuant to the city’s municipal utility tax, as amended from time to time, as set forth in this subchapter and authorized pursuant to § 8-11-2 of the Illinois Municipal Code (65 ILCS 5/8-11-2).
      (5)   A purchaser who purchases gas for resale and therefore does not pay the tax imposed by this section with respect to the use or consumption of the gas, but who later uses or consumes part or all of the gas, shall pay the tax directly to the City Collector on or before the fifteenth day of the second month following the month in which the gas is used or consumed.
      (6)   The tax shall apply to gas for which the delivery to the retail purchaser is billed by a public utility on or after the effective date of this section.
   (D)   Collection of tax.
      (1)   The City Collector is authorized to enter into a contract for collection of the tax imposed by this section with any public utility providing gas service in the city. The contract shall include and substantially conform to the following provisions:
         (a)   The public utility will collect the tax with respect to gas delivered by it to its customers as an independent contractor;
         (b)   The public utility will remit collected taxes to the City Collector no more often than once each month;
         (c)   The public utility will be entitled to withhold from tax collections a service fee equal to 3% of the amounts collected and timely remitted to the City Collector;
         (d)   The public utility shall not be liable to the city for any tax not actually collected from a retail purchaser; and
         (e)   Such additional terms as the parties may agree upon.
      (2)   A public utility designated to collect the tax imposed by this section from its customers shall bill each customer for the tax on all gas delivered to the customer unless the customer’s use or consumption is exempt from the tax pursuant to a duly passed and authorized ordinance of the city, and the public utility has received written notification from the city that the customer is exempt from the tax.
   (E)   Books and records. Every taxpayer shall keep accurate books and records, including original source documents and books of entry, denoting the activities or transactions that gave rise, or may have given rise to any tax liability or exemption under this section. All such books and records shall, at all times during business hours, be subject to and available for inspection by the city.
(Ord. 2006-36, passed 7-20-2006)
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