(A) Short title. The tax imposed by this section shall be known as the "Municipal Natural Gas Use Tax" and is imposed in addition to all other taxes imposed by the City of LaSalle, the State of Illinois, or any other municipal corporation or political subdivision thereof.
(B) Definitions. For the purpose of this section, the following definitions shall apply:
PERSON. Any individual, firm, trust, estate, partnership, association, joint stock company, joint venture, corporation, limited liability company, municipal corporation or political subdivision of this state, or a receiver, trustee, conservator or other representative appointed by order of any court.
PUBLIC UTILITY. A public utility as defined in Section 3-105 of the Public Utilities Act.
PUBLIC UTILITIES ACT. The Public Utilities Act as amended, (ILCS Ch. 220, Act 5, §§ 1-101 et seq.).
RETAIL PURCHASER. Any person who purchases natural gas in a sale at retail.
SALE AT RETAIL. Any sale of natural 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 distributing, supplying, furnishing or selling natural gas.
(C) Tax.
(1) Except as otherwise provided by this section, a tax is imposed on the privilege of using or consuming natural gas in the City of LaSalle that is purchased in a Sale at Retail at the rate of five cent(s) ($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 natural gas.
(3) The retail purchaser shall pay the tax, measured by therms of natural gas delivered to the retail purchaser's premises, to the public utility designated to collect the tax pursuant to division (D) of this section on or before the payment due date of the public utility's bill first reflecting the tax, or directly to the City of LaSalle Treasurer on or before the fifteenth day of the second month following the month in which the natural gas is delivered to the retail purchaser if no public utility has been designated to collect the tax pursuant to division (D) or if the natural gas is delivered by a person other than a public utility so designated.
(4) Nothing in this section shall be construed to impose a tax upon any person, business or activity which, under the constitutions of the United States or State of Illinois, may not be made the subject of taxation by the City of LaSalle.
(5) A person who purchases natural gas for resale and therefore does not pay the tax imposed by this section with respect to the use or consumption of the natural gas, but who later uses or consumes part or all of the natural gas, shall pay the tax directly to the City of LaSalle Treasurer on or before the fifteenth day of the second month following the month in which the natural gas is used or consumed.
(6) The tax shall apply to natural gas for which the delivery to the retail purchaser is billed by a public utility on or after September 1, 2016.
(7) To prevent multiple taxation, the use of natural gas in the City of LaSalle 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 natural gas to the retail purchaser are properly subject to a tax imposed upon the seller of such natural gas pursuant to the city's municipal utility tax, as amended from time to time [§ 34.54] authorized pursuant to Section 8-11-2 of the Illinois Municipal Code (ILCS Ch. 65, Act 5, § 8-11-2).
(D) Collection of tax by public utility. The Mayor, City of LaSalle Treasurer, and City of LaSalle Finance Director/Comptroller are each authorized to enter into a contract for collection of the tax imposed by this section with any public utility providing natural gas service in the city. The contract shall include and substantially conform with the following provisions:
(1) The public utility will collect the tax from retail purchasers as an independent contractor;
(2) The public utility will remit collected taxes to the City of LaSalle Treasurer no more often than once each month;
(3) 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 of LaSalle Treasurer;
(4) The public utility shall not be responsible to the city for any tax not actually collected from a retail purchaser; and
(5) Such additional terms as the parties may agree upon.
(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. 2644, passed 7-5-2016)