(A) Imposition. A tax is imposed on all persons engaged in the following occupations or privileges:
(1) Persons engaged in the business of transmitting messages by means of electricity, at the rate of 3.5% of the gross receipts from such business originating within the corporate limits of the city.
(2) Persons engaged in the business of distributing, supplying, furnishing, or selling gas for use or consumption within the corporate limits of the city and not for resale, at the rate of 3.5% of the gross receipts therefrom.
(3) Persons engaged in the business of distributing, supplying, furnishing, or selling electricity for use or consumption within the corporate limits of the city and not for resale, at the rate of 3.5% of the gross receipts therefrom.
(4) Persons engaged in the business of distributing, supplying, furnishing, or selling water for use or consumption within the corporate limits of the city and not for resale, at the rate of 3.5% of the gross receipts therefrom.
(Ord. 1026, passed 6-7-1982; Am. Ord. 1313, passed 2-17-1992)
(B) Exemptions. No tax is imposed by this section with respect to any transaction in interstate commerce or otherwise to the extent to which such business may not, under the constitution and statues of the United States, be made subject to taxation by this state or any political subdivision thereof; nor shall any persons engaged in the business of distributing, supplying, furnishing or selling gas, water or electricity, or engaged in the business of transmitting messages 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 Municipal Retailers’ Occupation Tax Act authorized by ILCS Ch. 65, Act 5, § 8-11-1.
(C) Tax additional to use fee. Such tax shall be in addition to the payment of money, or value of products or services furnished to this municipality by the taxpayer as compensation for the use of its streets, alleys, or other public places, or installation and maintenance therein, thereon or hereunder of poles, wires, pipes or other equipment used in the operation of the taxpayers’ business.
(D) Definitions. For the purpose of this section the following definitions shall apply unless the context clearly indicates or requires a different meaning.
(1) GROSS RECEIPTS. The consideration received for the transmission of messages, or for distributing, supplying, furnishing or selling gas, electricity, or water 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, excluding any utility tax imposed by the State of Illinois and shall be determined without any deduction on account of the cost of transmitting said messages without any deduction on account of the cost of the service, product or commodity supplies, the cost of materials used, labor or service cost, or any other expenses whatsoever.
(2) PERSON. Any natural individual, firm, trust, estate, partnership, association, joint stock company, joint adventure, corporation, municipal corporation or political subdivision of this state, or a receiver, trustee, conservator or other representative appointed by order of any court.
(3) TRANSMITTING MESSAGES. In addition to the usual and popular meaning of person to person communication, shall include the furnishing, for a consideration, of services or facilities (whether owned or leased), or both, to persons in connection with the transmission of messages where such persons do not, in turn, receive any consideration in connection therewith, but shall not include such furnishing of services or facilities to persons for the transmission of messages to the extent that any such services or facilities for the transmission of messages are furnished for a consideration, by such persons to other persons, for the transmission of messages.
(E) Effective date. 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 the 1st day of July, 1982.
(F) Returns.
(1) On or before the last day of October, 1982, each taxpayer shall make a return to the City Treasurer for the month of July, August and September, 1982, 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;
(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 City Treasurer for a corresponding 3-months’ period.
(3) The taxpayer making the return herein provided for shall, at the time of making such return, pay to the City 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 differences between such billings and the taxable gross receipts.
(G) Credit for tax paid but not due. 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 amounts erroneously paid more than 3 years prior to the filing of a claim therefor shall be so credited.
(H) Limitation on recovery action. No action to recover any amount of tax due under the provisions of this section shall be commenced more than 3 years after the due date of such amount.
(I) Electricity tax.
(1) Tax imposed.
(a) A tax is imposed on all persons engaged in the following occupations or privileges: The privilege of using or consuming electricity acquired in a purchase at retail and used or consumed within the corporate limits of the municipality 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; 0.4221 cents per kilowatt-hour;
2. For the next 48,000 kilowatt-hours used or consumed in a month; 0.2768 cents per kilowatt-hour;
3. For the next 50,000 kilowatt-hours used or consumed in a month; 0.2491 cents per kilowatt-hour;
4. For the next 400,000 kilowatt-hours used or consumed in a month; 0.2422 cents per kilowatt-hour;
5. For the next 500,000 kilowatt-hours used or consumed in a month; 0.2353 cents per kilowatt-hour;
6. For the next 2,000,000 kilowatt-hours used or consumed in a month; 0.2214 cents per kilowatt-hour;
7. For the next 2,000,000 kilowatt-hours used or consumed in a month; 0.2180 cents per kilowatt-hour;
8. For the next 5,000,000 kilowatt-hours used or consumed in a month; 0.2145 cents per kilowatt-hour;
9. For the next 10,000,000 kilowatt-hours used or consumed in a month; 0.2110 cents per kilowatt-hour;
10. For all electricity used or consumed in excess of 20,000,000 kilowatt-hours in a month; 0.2076 cents per kilowatt-hour.
The tax rates set forth in the preceding table are proportional to the rates enumerated in ILCS Ch. 65, Act. 5, § 8-11-2 (as modified by Public Act 90-561), and do exceed the revenue that could have been collected during 1997, using the rates enumerated in ILCS Ch. 65, Act. 5, § 8-11-2 (as modified by Public Act 90-561).
(b) Pursuant to ILCS Ch. 65, Act. 5, § 8-11-2, the rates set forth in division (a) above shall be effective:
1. On August 1, 1998 for residential customers; and
2. On the earlier of the last bill issued prior to December 31, 2000, or the date of the first bill issued pursuant to ILCS Ch. 220, Act. 5, § 16-104, for nonresidential customers.
(2) Exceptions. None of the taxes authorized by this division (I) may be imposed with respect to any transaction in interstate commerce or otherwise to the extent to which the business or privilege may not, under the Constitution and statutes of the United States, be made the subject of taxation by this state or any political subdivision thereof; nor shall any persons engaged in the business of distributing, supplying, furnishing, or selling or transmitting gas, water, or electricity, or engaged in the business of transmitting messages, or using or consuming electricity acquired in a purchase at retail, be subject to taxation under the provisions of this division for those transactions that are or may become subject to taxation under the provisions of the Municipal Retailers’ Occupation Tax Act authorized by § 8-11-1; nor shall any tax authorized by this division be imposed upon any person engaged in a business or on any 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 municipality, whether privately or municipally owned or operated, or exercising the same privilege within the municipality.
(3) Additional taxes. Such tax shall be in addition to other taxes levied upon the taxpayer or its business.
(4) Collection. The tax authorized by this division (I) shall be collected from the purchaser by the person maintaining a place of business in this State who delivers the electricity to the purchaser. This tax shall constitute a debt of the purchaser to the person who delivers the electricity to the purchaser and if unpaid, is recoverable in the same manner as the original charge for delivering the electricity. Any tax required to be collected pursuant to this division and any such tax collected by a person delivering electricity shall constitute a debt owed to the municipality by such person delivering the electricity. 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 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 municipality upon request. If the person delivering electricity fails to collect the tax from the purchaser, then the purchaser shall be required to pay the tax directly to the municipality in the manner prescribed by the municipality. Persons delivering electricity who file returns pursuant to this division (4) shall, at the time of filing such return, pay the municipality the amount of the tax collected pursuant to this division (I).
(5) Reports to municipality.
(a) On or before the last day of each month, each taxpayer shall make a return to the City for the preceding month stating:
1. His or her name;
2. His or her principal place of business;
3. His or her gross receipts and/or kilowatt-hour usage during the month upon the basis of which the tax is imposed;
4. Amount of tax;
5. Such other reasonable and related information as the corporate authorities may require.
(b) The taxpayer making the return herein provided for shall, at the time of making such return, pay the city 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 billing 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 differences between such billings, and the taxable gross receipts.
(6) Credit for over-payment. If it shall appear that an amount of tax has been paid which was not due under the provisions of this division (I), 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 division from the taxpayer who made the erroneous payment; provided that no amounts erroneously paid more than 3 years prior to the filing of a claim therefore shall be so credited. No action to recover any amount of tax due under the provisions of this division shall be commenced more than 3 years after the due date of such amount.
(Ord. 1026, passed 6-7-1982; Am. Ord. 1037, passed 11-22-1982; Am. Ord. 1426, passed 7-6-1993; Am. Ord. 1640, passed 6-29-1998)