A. On or before the last day of each month, each person maintaining a place of business who delivers electricity to the purchaser shall make a return to the village clerk for the prior month stating:
1. His name.
2. His principal place of business.
3. His gross receipts and/or kilowatt-hour usage during the month upon the basis of which the tax is imposed and an explanation of the calculations used to determine the amount collected from the purchasers.
4. Amount of tax.
5. Such other reasonable and related information as the municipal authorities may require.
B. On or before the last day of every month thereafter, each taxpayer shall make a like return to the village clerk for the corresponding prior one month period.
C. The tax authorized by this chapter shall be collected from the purchaser by the person maintaining a place of business in the 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 chapter and any such tax collected by a person delivering electricity shall constitute a debt owed to the village by such person delivering the electricity; provided, that the person delivering electricity shall be allowed credit for such tax related to deliveries of electricity, the charges for which are written off as uncollectible, and provided further, that if such charges are thereafter collected, the delivering supplier shall be obligated to remit such tax. For purposes of this subsection, any partial payment not specifically identified by the purchaser shall be deemed to be for the delivery of electricity. Persons delivering electricity shall collect the tax from the purchaser by adding such tax to the gross charge for delivering the electricity, in the manner prescribed by the village. Persons delivering electricity shall also be authorized to add to such gross charge an amount equal to three percent (3%) of the tax to reimburse the person delivering electricity for the expenses incurred in keeping records, billing customers, preparing and filing returns, remitting the tax and supplying data to the village 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 village in the manner prescribed by the village. Persons delivering electricity who file returns pursuant to this subsection shall, at the time of filing such return, pay the village the amount of the tax collected pursuant to this chapter. (Ord. 4-99, 6-1-1999, eff. 8-1-1999)