(A) Tax Imposed: A tax is imposed effective with respect to bills issued on or after June 1, 2008, on the privilege of using and consuming electricity acquired in a purchase at retail and used or consumed within the corporate limits of the village of Lisle at the following rates calculated on a monthly basis for each purchaser:
1. For the first two thousand (2,000) kilowatt hours used or consumed in a month: 0.540 cent per kilowatt hour;
2. For the next forty eight thousand (48,000) kilowatt hours used or consumed in a month: 0.354 cent per kilowatt hour;
3. For the next fifty thousand (50,000) kilowatt hours used or consumed in a month: 0.319 cent per kilowatt hour;
4. For the next four hundred thousand (400,000) kilowatt hours used or consumed in a month: 0.310 cent per kilowatt hour;
5. For the next five hundred thousand (500,000) kilowatt hours used or consumed in a month: 0.301 cent per kilowatt hour;
6. For the next two million (2,000,000) kilowatt hours used or consumed in a month: 0.283 cent per kilowatt hour;
7. For the next two million (2,000,000) kilowatt hours used or consumed in a month: 0.279 cent per kilowatt hour;
8. For the next five million (5,000,000) kilowatt hours used or consumed in a month: 0.275 cent per kilowatt hour;
9. For the next ten million (10,000,000) kilowatt hours used or consumed in a month: 0.270 cent per kilowatt hour;
10. For all electricity used or consumed in excess of twenty million (20,000,000) kilowatt hours in a month: 0.266 cent per kilowatt hour. (Ord. 2008-4194, 4-21-2008, eff. retroactive to 3-17-2008)
(B) Coordination Of Tax:
1. The tax imposed by this section is in addition to all taxes, fees and other revenue measures imposed by the village, the state of Illinois or any other political subdivision of the state.
2. Notwithstanding any other provision of this section, the tax imposed by this section shall not be imposed if and to the extent that imposition or collection of the tax would violate the constitution or statutes of the United States or the constitution of the state of Illinois.
3. The tax imposed by this section shall not be imposed upon transactions involving the distributing, supplying, furnishing, or selling of electricity to the village.
(C) Collection Of Tax:
1. Subject to the provisions of this section regarding the delivery of electricity to resellers, the tax imposed under this section shall be collected from purchasers by the person maintaining a place of business in this state who delivers electricity to such purchasers. This tax shall constitute a debt of the purchaser to the person who delivers the electricity to the purchaser and is recoverable at the same time and in the same manner as the original charge for delivering the electricity.
2. Any tax required to be collected by this section, and any tax in fact, collected, shall constitute a debt owed to the village by the 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.
3. Persons delivering electricity shall collect 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 three percent (3%) of the tax they collect to reimburse them for their expenses incurred in keeping records, billing customers, preparing and filing returns, remitting the tax and supplying data to the village upon request. For purposes of this section, any partial payment of a billed amount not specifically identified by the purchaser shall be deemed to be for the delivery of electricity.
(D) Tax Remittance And Return:
1. Every tax collector shall on a monthly basis file a return in a form prescribed by the village finance director. The return and accompanying remittance shall be due on or before the last day of the month following the month during which the tax is collected or is required to be collected under this section.
2. If the person delivering electricity fails to collect the tax from the purchaser or is excused from collecting the tax under this section, then the purchaser shall file a return in a form prescribed by the village finance director and pay the tax directly to the village finance director on or before the last day of the month following the month during which the electricity is used or consumed.
(E) Resales Of Electricity:
1. Electricity that is delivered to a person in this village shall be considered to be for use and consumption by that person unless the person receiving the electricity has an active resale number issued by the village finance director and furnishes that number to the person who delivers the electricity, and certifies to that person that the sale is either entirely or partially nontaxable as a sale for resale.
2. If a person who receives electricity in the village claims to be an authorized reseller of electricity, that person shall apply to the village finance director for a resale number. The applicant shall state facts showing why it is not liable for the tax imposed by this section on any purchases of electricity and shall furnish such additional information as the village finance director may reasonably require.
3. Upon approval of the application, the village finance director shall assign a resale number to the applicant and shall certify the number to the applicant.
4. The village finance director may cancel the resale number of any person if the person fails to pay any tax payable under this section for electricity used or consumed by the person, or if the number: a) was obtained through misrepresentation, or b) is no longer necessary because the person has discontinued making resales.
5. (a) If a reseller has acquired electricity partly for use or consumption and partly for resale, the reseller shall pay the tax imposed by this section directly to the village finance director on the amount of electricity that the reseller uses or consumes, and shall collect the tax pursuant to this section and remit the tax on the amount of electricity delivered by the reseller to a purchaser.
(b) Any person who delivers electricity to a reseller having an active resale number and complying with all other conditions of this section shall be excused from collecting and remitting the tax on any portion of the electricity delivered to the reseller, provided that the person reports to the village finance director the total amount of electricity delivered to the reseller, and such other information that the village finance director may reasonably require.
(F) Books And Records For Electric Utility Tax: Every tax collector, and every taxpayer required to pay the electric utility tax, shall keep accurate books and records of its business or activity, including contemporaneous books and records denoting the transactions that gave rise, or may have given rise, to any tax liability under this section. The books and records shall be subject to and available for inspection by the village during normal business hours.
(G) Credits And Refunds For Electric Utility Tax: Notwithstanding any other provision of this section, in order to permit sound fiscal planning and budgeting by the village, no person shall be entitled to a refund of, or credit for, a tax imposed under this section unless the person files a claim for refund or credit within one year after the date on which the tax was paid or remitted to the village finance director.
(H) Penalty: Any taxpayer who fails to make a return, or who makes a fraudulent return, or who wilfully violates any other provision of this section shall be guilty of a misdemeanor and, upon conviction thereof, shall be fined not less than one hundred dollars ($100.00) nor more than seven hundred fifty dollars ($750.00) and in addition shall be liable in a civil action for the amount of tax due.
(I) Definitions: The terms used in this section shall have the same meanings ascribed to them as those terms are defined in 65 Illinois Compiled Statutes 5/8-11-2 and other applicable provisions of the Illinois municipal code. (Ord. 2008-4189, 3-17-2008)