No tax is imposed by this section with respect to any transaction in interstate commerce or otherwise to the extent to which such privilege 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, transmitting or selling electricity or using or consuming electricity acquired in a purchase at retail be subject to taxation under the provisions of this chapter for such transactions as are or may become subject to taxation under the provisions of the "municipal retailers' occupation tax act 1 " authorized by 65 Illinois Compiled Statutes 5/8-11-1. No tax is imposed by this chapter upon any privilege unless the tax is imposed in like manner and at the same rate upon all persons exercising the same privilege within the village. (Ord. 4-99, 6-1-1999, eff. 8-1-1999; amd. 2003 Code)
Notes
| 1 | 1. 35 ILCS 120/1 et seq. |