(A) (1) A tax is imposed on all persons engaged in the following occupations or privileges:
(a) Persons engaged in the business of distributing, supplying, furnishing or selling gas for a use or consumption within the corporate limits of the village, and not for resale, at the rate of 5% of the gross receipts therefrom; and
(b) Persons engaged in the business of distributing, supplying, furnishing or selling electricity for use or consumption within the corporate limits of the village, and not for resale, at the rate of 5% of the gross receipts therefrom.
(2) The tax imposed under this Section shall not apply with respect to gross receipts pertaining to bills for the distribution, supply, furnishing or sale of electricity for either use or consumption of the electricity subject to the tax imposed under division (A)(4) below.
(3) If a taxpayer under this section is unable to use a credit authorized by this section solely because the tax imposed by this section has been replaced by the tax imposed under division (A)(4) below, then the taxpayer may apply such credit against any tax due under division (A)(4) below.
(4) Pursuant to § 8-11-2 of the Illinois Municipal Code (ILCS Ch. 65, Act 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 village at the following rates, calculated on a monthly basis for each purchaser:
(a) For the first 2,000 kilowatt-hours used or consumed in a month: $0.582 per kilowatt- hour;
(b) For the next 48,000 kilowatt-hours used or consumed in a month: $0.428 per kilowatt- hour;
(c) For the next 50,000 kilowatt-hours used or consumed in a month: $0.270 per kilowatt- hour;
(d) For the next 400,000 kilowatt- hours used or consumed in a month: $0.265 per kilowatt-hour;
(e) For the next 500,000 kilowatt- hours used or consumed in a month: $0.240 per kilowatt-hour;
(f) For the next 2,000,000 kilowatt- hours used or consumed in a month: $0.200 per kilowatt-hour;
(g) For the next 2,000,000 kilowatt- hours used or consumed in a month: $0.170 per kilowatt-hour;
(h) For the next 5,000,000 kilowatt- hours used or consumed in a month: $0.140 per kilowatt-hour;
(i) For the next 10,000,000 kilowatt- hours used or consumed in a month: $0.110 per kilowatt-hour; and
(j) For all electricity used or consumed in excess of 20,000,000 kilowatt-hours in a month: $0.80 per kilowatt-hour:
1. The tax is in addition to all taxes, fees and other revenue measures imposed by the village, the state or any other political subdivision of the state;
2. 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; and
3. 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 9-1-1998; and with respect to the use or consumption of electricity by non-residential customers beginning with the first bill issued to such customers for delivery services in accordance with § 16-104 of the Public Utilities Act (ILCS Ch. 220, Act 5, § 16-104), or the first bill issued to such customers on or after 1-1-2001, whichever issuance occurs sooner.
(5) Subject to the provisions of division (A)(6) below regarding the delivery of electricity to resellers, the tax imposed under this amendment shall be collected from purchasers by the person maintaining a place of business in the 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.
(a) Any tax required to be collected by this amendment, and any tax in fact collected, 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 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.
(b) 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 they collect to reimburse them for their expenses incurred in keeping records, billing customers, preparing and filling returns, remitting the tax and supplying data to the village upon request. For purposes of this amendment, any partial payment of a billed amount not specifically identified by the purchaser shall be deemed to be for the delivery of electricity.
(6) (a) Every tax collector shall on a monthly basis file a return in a form prescribed by the Village Clerk. 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 division (A)(4) above.
(b) If the person delivering electricity fails to collect the tax from the purchaser or is excused from collecting the tax under division (A)(3) above, then the purchaser shall file a return in a form prescribed by the Village Clerk and pay the tax directly to the Village Clerk on or before the last day of the month following the month during which the electricity is used or consumed.
(7) Electricity that is delivered to a person in the village 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 Village Clerk and furnishes that number to the person who delivers the electricity, and certifies to that person that the sale is either entirely or partially non-taxable as a sale for resale.
(a) If a person who receives electricity in the village claims to be an authorized reseller of electricity, that person shall apply to the Village Clerk for a resale number. The applicant shall state facts showing why it is not liable for the tax imposed by this amendment on any purchases of electricity and shall furnish such additional information as the Village Clerk may reasonably require.
(b) Upon approval of the application, the Village Clerk shall assign a resale number to the applicant and shall certify the number to the applicant.
(c) The corporate authorities may cancel the resale number of any person if the person fails to pay any tax payable under this amendment 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.
(d) 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 amendment directly to the village pursuant to division (A)(6) above on the amount of electricity that the reseller uses or consumes, and shall collect the tax pursuant to division (A)(4) above and remit the tax pursuant to division (A)(6) above 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 the 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 Village Clerk the total amount of electricity delivered to the reseller, and such other information that the Village Clerk may reasonably require.
(8) Every tax collector, and every taxpayer required to pay the tax imposed by this section shall keep accurate books and records of its business or activity, including contemporaneous books and records denoting the transactions that give rise, or may have given rise, to any tax liability under this section. The books and records shall be subject to and available for inspection at all times during business hours of the day.
(9) Notwithstanding any other provision in this section in order to permit sound fiscal planning and budgeting by the village, no person shall be entitled to a refund of, or credit for, a tax imposed under this section 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 Village Clerk.
(B) No tax is imposed by this section with respect to any transaction in interstate commerce or otherwise to the extent to which the business may not, under the construction and statutes of the United States, be made the subject of taxation by the state or any political subdivision thereof; nor shall any persons engaged in the business of distributing, supplying, furnishing or selling gas or electricity be subject to taxation under the provisions of this section for those transactions that are or may become subject to taxation under the provisions of the Municipal Retailers’ Occupation Tax Act authorized by ILCS Ch. 65, Act 5, § 8-11-1; nor shall any tax authorized by this section be imposed upon any person engaged in a business 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.
(C) Such tax shall be in addition to the payment of money, or value of products or services furnished to this municipality by the tax payer 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.
(a) The consideration received for distributing, supplying, furnishing or selling gas, for use or consumption and not for resale, and the consideration received for distributing, supplying, furnishing or selling electricity for use or consumption and not for resale, 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.
(b) For utility bills issued on or after 5-1-1997, but before 5-1-1998, and for receipts from those utility bills, GROSS RECEIPTS does not include two-thirds of:
1. Amounts added to customers’ bills under § 9-222 of the Public Utilities Act, being ILCS Ch. 220, Act 5, § 9-222; or
2. Amount added to customers’ bills by taxpayers who axe not subject to rate regulation by the State Commerce Commission for the purpose of recovering any of the tax liabilities described in § 9-222 of the Public Utilities Act, being ILCS Ch. 220, Act 5, § 9-222.
(c) For utility bills issued on or after 5-1-1998, and for receipts from those utility bills, GROSS RECEIPTS does not include:
1. Amounts added to customers’ bills under § 9-222 of the Public Utilities Act, being ILCS Ch. 220, Act 5, § 9-222; or
2. Amounts added to customers’ bills by taxpayers who are not subject to rate regulation by the State Commerce Commission for the purpose of recovering any of the tax liabilities described in § 9-222 of the Public Utilities Act, being ILCS Ch. 220, Act 5, § 9-222.
PERSON. Any natural individual, firm, trust, estate, partnership, association, joint stock company, joint adventure, corporation, municipal corporation or political subdivision of the state, or a receiver, trustee, guardian or other representative appointed by order of any court.
PERSON MAINTAINING A PLACE OF BUSINESS IN THE STATE. Any person having or maintaining within the 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 the state operating under the authority of the person or subsidiaries or other affiliate, irrespective of whether such place of business or agent or other representative is located in the state permanently or temporarily or whether such person, subsidiary or other affiliate who is licensed or qualified to do business in the state.
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, as defined in § 8-11-2 of the Illinois Municipal Code (ILCS Ch. 65, Act 5, § 8-11-2), directly in the generation, production, transmission, delivery or sale of electricity.
PURCHASER. Any person who uses or consumes within the corporate limits of the village, electricity acquired in a purchase at retail.
TAX COLLECTOR. The person delivering electricity to the purchaser.
(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 4-1-1998.
(F) (1) On or before 8-31-1998, each taxpayer shall make a return to the Village Treasurer for the months of April, May and June, 1998, 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 third month thereafter, each taxpayer shall make a like return to the Village Treasurer for a corresponding three-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 difference between such 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 amount 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 such amount.
(I) Any taxpayer who fails to make a return, or who makes a fraudulent return, or who wilfully violates any other provision or this section is guilty of a misdemeanor and, upon conviction thereof, shall be fined not less than $100, nor more than $500, and in addition shall be liable in a civil action for the amount of tax due.
(Ord. 98-O-01, passed 1-22-1998; Ord. 98-O-16, passed 6-11-1998)