A. Definition: For the purpose of this section, the term "gross receipts" shall mean 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 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 costs, or any other expenses whatsoever.
B. Tax Imposed: A tax is hereby 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 city, and not for resale, at the rate of five percent (5%) of the gross receipts therefrom.
C. Exemptions From Tax: 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 statutes of the United States, be made subject to taxation by the state or any political subdivision thereof; nor shall any persons engaged in the business of distributing, supplying, furnishing or selling gas 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 section 8-11-1, of the Illinois municipal code, as amended. (Ord. 236, 5-24-1988; amd. 2008 Code)
D. Scope Of Tax: Such tax shall be in addition to the payment of money or value of products or services furnished to the city by the taxpayer 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. (Ord. 236, 5-24-1988)
E. Effective Date Of Tax: The tax provided herein shall be based on the "gross receipts", as defined in subsection A of this section, actually paid to the taxpayer for services billed on or after September 1, 1988. The tax imposed herein is reimposed from February 28, 1994, until such time as such tax is amended or repealed by further action of the city council. (Ord. 236, 5-24-1988; amd. Ord. 286, 2-22-1994)
F. Filing Dates Of Tax:
1. On or before December 31, 1988, each taxpayer shall make a return to the city treasurer, for the months of September, October, and November 1988, stating:
a. The taxpayer's name.
b. The taxpayer's principal place of business.
c. The gross receipts during those months upon the basis of which the tax is imposed.
d. The amount of the tax. (Ord. 236, 5-24-1988)
e. Such other reasonable and related information as the city council may require. (Ord. 236, 5-24-1988; amd. 2008 Code)
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 three (3) month period.
3. The taxpayer making the return provided for herein 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 such taxpayer so elects, report and pay an amount based upon its 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. Overpayment Of Tax; Refund: 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 for more than three (3) years prior to the filing of a claim therefor shall be so credited. (Ord. 236, 5-24-1988)
H. Penalties: Any taxpayer who fails to make a return, or who makes a fraudulent return, or who wilfully violates any other provisions of this section shall, upon conviction thereof, be fined as provided in section 1-4-1 of this code and, in addition, shall be liable in a civil action for the amount of tax due. (Ord. 236, 5-24-1988; amd. 2008 Code)