For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
ACT. Section 8-11-2 of the Illinois Municipal Code (ILCS Ch. 65, Act 5, § 8-11-2).
CORPORATE AUTHORITIES. The President and Board of Trustees of the village.
GROSS RECEIPTS. The consideration received for distributing, supplying, furnishing or selling gas or electricity 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 cost, or any other expense whatsoever. For the purposes of this subchapter, GROSS RECEIPTS shall not include charges added to customer’s bills in respect of other taxes under § 9-222 of the Public Utilities Act (ILCS Ch. 220, Act 5, § 9-222), as supplemented and amended.
PERSON. Any natural individual, firm, trust, estate, partnership, association, joint stock company, joint adventure, corporation, municipal corporation or political subdivision of the state, or a receiver, trustee, conservator or other representative appointed by order of any court.
PERSON MAINTAINING A PLACE OF BUSINESS IN THIS STATE OF ILLINOIS. Any person having or maintaining within the state, directly or by a subsidiary or other affiliate, an office, generation facility, distribution facility, transmission facility, sales office or other place of business, or any employee, agent or representative operating within the state under the authority of the person or its subsidiary or other affiliate, irrespective of whether the place of business or agent or other representative is located in the state permanently or temporarily, or whether the person, subsidiary or other affiliate is licensed or qualified to do business in the state.
PURCHASE AT RETAIL. Any acquisition of electricity by a purchaser for purposes of use or consumption, and not for resale, but shall not include the use of electricity by a public utility (as defined in § 3-105 of the Public Utilities Act (ILCS Ch. 220, Act 5, § 3-105), including alternative retail electric suppliers as defined in § 16-102 thereof (ILCS Ch. 220, Act 5, § 16-102) directly in the generation, production, transmission, delivery or sale of electricity.
PURCHASER. Any person who uses or consumes, within the corporate limits of the village, electricity acquired in a purchase at retail.
TAXPAYER. A person that individually, or through its agents, employees or permittees, engages in any act, occupation or privilege specified in § 32.03(A)(1) and (A)(2)(a) and who incurs a tax liability under this subchapter.
VILLAGE. The Village of Mahomet, Champaign County, Illinois.
(Ord. 98-7-1, passed 7-28-1998)