A. Establishment Of Tax: A tax at the rates specified pursuant to title 13, chapter 1, "Fee Schedule", of this Code is hereby established and levied by the Village on all persons engaged in the privilege of using or consuming electricity acquired in a purchase at retail and used or consumed within the corporate limits of the Village, calculated on a monthly basis for each purchaser. (Ord. 2014-4-968, 4-21-2014; amd. Ord. 2018-12-279, 12-3-2018)
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 using or consuming electricity acquired in a purchase at retail and used or consumed 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. Tax 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. Definition: For the purposes of this section, the following definition applies:
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: Any amount of taxes due and payable for any tax levied for any tax period prior to the effective date of this section will remain due and payable in the manner provided at such time for such taxes regardless of the provisions of this section. The tax provided for in subsection A of this section will be imposed with respect to the use or consumption of electricity, beginning with the first bill issued to customers on or after May 1, 2014, with an increase scheduled for November 1, 2014.
F. 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.
G. Collection Of Tax: The person maintaining a place of business in the State of Illinois who delivers the electricity to the purchaser shall collect the tax authorized by subsection A of this section from the purchaser and shall file a return with, and pay the amount of the tax collected to, the Village. This tax constitutes 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. Any tax required to be collected pursuant to subsection A of this section and any such tax collected by a person delivering electricity constitutes a debt owed to the Village by the person delivering the electricity. With respect to such debt owed to the Village, the person delivering electricity may be allowed a credit against such debt to the extent the tax related to deliveries of electricity is not collected because the charges for such electricity are written off as uncollectible; except that if such charges are thereafter collected by the person delivering electricity, then that person must remit the tax to the Village. Any partial payment not specifically identified by the purchase will be deemed to be for the delivery of electricity. Persons delivering electricity may collect the tax from the purchaser by adding the tax to the gross charge for delivering the electricity. Persons delivering electricity also are authorized to add to the gross charge an amount equal to three percent (3%) of the tax to reimburse the person delivering electricity for the expense incurred in keeping records, billing customers, preparing and filing returns, remitting the tax, and supplying data to the Village on the Village's request. If the person delivering electricity fails to collect the tax from the purchaser, then the purchaser will be required to pay the tax directly to the Village by filing a tax return in the form and manner that the Village will prescribe. The person delivering electricity who files returns pursuant to this section must pay the Village, at the time of filing such return, the amount of the tax collected pursuant to subsection A of this section.
H. Books And Records: The person maintaining the place of business in the State of Illinois who collects the tax authorized by subsection A of this section from the purchaser is required to keep accurate books and records of its business or activity, including contemporaneous books and records denoting the transactions that gave rise, or may have given rise, to any tax liability under this section. The books and records are subject to and available for inspection by the Village at reasonable times during normal business hours. (Ord. 2014-4-968, 4-21-2014)
I. Violations; Penalty: Any person that fails to make a return required of that person by this section, or that makes a fraudulent return, or that wilfully violates any other provision of this section is guilty of a misdemeanor and on conviction 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 and may be subject to the penalties provided in section 3-1-20 of this title. (Ord. 2014-4-968, 4-21-2014; amd. Ord. 2018-12-279, 12-3-2018)