A. Establishment Of Tax: 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, and not for resale, at a rate of 2.5 percent of the gross receipts therefrom for the first six (6) months of the tax and at a rate of five percent (5%) of the gross receipts therefrom after the first six (6) months of the tax.
B. Limitations: No tax is imposed by this section with respect to any transaction in interstate commerce or otherwise to the extent to which that business may not be made the subject of taxation by the state of Illinois or this village under the constitution and statutes of the United States. Nor will any persons engaged in the business of distributing, supplying, furnishing, or selling gas within the corporate limits of the village 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 Illinois municipal retailers' occupation tax act.
C. Taxes In Addition To Other Compensation: The tax enumerated in this section is in addition to the payment of money or value of products or services furnished to the village 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.
D. Definitions: For the purposes of this section, the following definitions apply:
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 which are 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; except that "gross receipts" does not include any amounts specifically excluded from the definition of gross receipts in section 8-11-2(d) of the Illinois municipal code, 65 Illinois Compiled Statutes 5/8-11-2(d) or as otherwise required by law.
PERSON: 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. Effective Date Of Tax: The tax provided for in subsection A of this section will be based on the "gross receipts", as herein defined, actually paid to the person engaged in the business of distributing, supplying, furnishing, or selling gas for services billed on or after May 1, 2014, with an increase scheduled for November 1, 2014.
F. Returns: On or before May 1, 2014, each person engaged in the business of distributing, supplying, furnishing, or selling gas must make a return to the Village Treasurer for the month of April 2014, stating:
1. The person's name;
2. The person's principal place of business;
3. The person's gross receipts during those months on the basis of which the tax is imposed;
4. The amount of tax; and
5. Such other reasonable and related information as the Board of Trustees may require.
On or before the last day of every month thereafter, each person engaged in the business of distributing, supplying, furnishing, or selling gas must make a similar return to the Village Treasurer for a corresponding one month period.
The person making a return pursuant to this subsection F must pay, at the time of making that return, the Village Treasurer the amount of tax herein imposed; except that in connection with any return the person, if the person so elects, may report and pay an amount based on the person's 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 on any differences between such billings and the taxable gross receipts.
G. Credits For Overpayment; Limitation: If it appears that an amount of tax has been paid that was not due under the provisions of this section, whether as a result of a mistake of fact or an error of law, then that amount will be credited against any tax due, or to become due, under this section from the person who made the erroneous payment on a filing of a claim for a credit by that person with the Village, except that no amount erroneously paid will be credited if that amount was paid more than three (3) years prior to the filing of a claim for a credit.
No action to recover any amount of tax due under the provisions of this section may be commenced more than three (3) years after the due date of that amount. (Ord. 2014-4-968, 4-21-2014)
H. Violations; Penalty: Any person that fails to make a return, or that makes a fraudulent return, or that wilfully violates any other provision of this section is guilty of a misdemeanor and, on conviction thereof, may be fined pursuant to title 13, chapter 1, "Fee Schedule", of this Code, and in addition may be liable in a civil action for the amount of tax due. (Ord. 2014-4-968, 4-21-2014; amd. Ord. 2018-12-279, 12-3-2018)