A. Definitions: For the purpose of this section, the following definitions shall apply unless the context clearly indicates or requires a different meaning:
EXEMPT PURCHASER: A purchaser who has applied for and received a resale number for the resale of electricity from the village comptroller/manager.
GROSS RECEIPTS: The consideration received for distributing, supplying, furnishing or selling 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 transmitting the messages without any deduction on account of the cost of materials used, labor or service costs or any other expenses.
PERSON: Any natural individual, firm, trust, estate, partnership, association, joint stock company, joint venture, corporation, limited liability company, municipal corporation, the state or any of its political subdivisions, any state university created by statute, or a receiver, trustee, conservator or other representative appointed by order of any court.
PERSON MAINTAINING A PLACE OF BUSINESS IN THIS STATE: Any person having or maintaining within this 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 other representative operating within this state under the authority of the person or its subsidiary or other affiliate, irrespective of whether such place of business or agent or other representative is located in this state permanently or temporarily, or whether such person, subsidiary or other affiliate is licensed or qualified to do business in this 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 section 8-11-2 of the Illinois municipal code 1 , 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, other than an exempt purchaser.
TAX COLLECTOR: The person delivering electricity to the purchaser. (Ord. 1058, 4-20-2010, eff. 7-1-2010)
B. Tax Imposed On The Consumption Of Electricity: The corporate authorities hereby find that the recitals contained in the preamble to the ordinance codified herein are true and correct, and incorporate the recitals into this section by reference.
1. Pursuant to section 8-11-2 of the Illinois municipal code 2 , the rate of tax imposed upon the privilege of using or consuming electricity acquired in a purchase at retail and used or consumed within the corporate limits of the village shall be amended to provide for the following rates, calculated on a monthly basis for each purchaser:
a. For the first two thousand (2,000) kilowatt hours used or consumed in a month: 0.61 cents per kilowatt hour;
b. For the next forty eight thousand (48,000) kilowatt hours used or consumed in a month: 0.40 cents per kilowatt hour;
c. For the next fifty thousand (50,000) kilowatt hours used or consumed in a month: 0.36 cents per kilowatt hour;
d. For the next four hundred thousand (400,000) kilowatt hours used or consumed in a month: 0.35 cents per kilowatt hour;
e. For the next five hundred thousand (500,000) kilowatt hours used or consumed in a month: 0.34 cents per kilowatt hour;
f. For the next two million (2,000,000) kilowatt hours used or consumed in a month: 0.32 cents per kilowatt hour;
g. For the next two million (2,000,000) kilowatt hours used or consumed in a month: 0.315 cents per kilowatt hour;
h. For the next five million (5,000,000) kilowatt hours used or consumed in a month: 0.31 cents per kilowatt hour;
i. For the next ten million (10,000,000) kilowatt hours used or consumed in a month: 0.305 cents per kilowatt hour;
j. For all electricity used or consumed in excess of twenty million (20,000,000) kilowatt hours in a month: 0.30 cents per kilowatt hour.
2. The tax is in addition to all taxes, fees and other revenue measures imposed by the village in the state of Illinois or any other political subdivision of the state. (Ord. 1075, 12-21-2010, eff. 5-1-2011)
3. Notwithstanding any other provision of this section, the tax 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.
C. Tax In Addition To Other Payments: The tax authorized by this section shall be in addition to the payment of money or value of products or services furnished to this village 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.
D. Collection:
1. The tax authorized by this section shall be collected from the purchaser by the person maintaining a place of business in this 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 section and any such tax collected by a person delivering electricity shall constitute a debt owed to the municipality by such person delivering the electricity provided that the person delivering electricity shall be allowed a 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. 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 expense incurred in keeping records, billing customers, preparing and filing returns, remitting the tax and supplying data to the municipality 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 municipality in the manner prescribed by the municipality. Persons delivering electricity who file returns pursuant to this subsection shall, at the time of filing such return, pay the municipality the amount of the tax collected pursuant to this section. In the event a purchaser shall make only a partial payment of any bill supplied to him, her or it by the supplier, any such partial payment not specifically identified by the purchaser to be applied to the tax imposed by this section shall be deemed to be for the delivery of electricity.
2. On or before the last day of August 2010, each tax collector shall make a return to the village treasurer for the month of July 2010, stating:
a. His name;
b. His principal place of business;
c. His kilowatt hours for the month which form the basis of the tax imposed;
d. Amount of tax;
e. Such other reasonable and related information as the corporate authorities may require.
On or before the last day of every month thereafter, each tax collector shall make a like return to the village treasurer for a corresponding one month period.
The tax collector making the return herein provided for shall, at the time of making such return, pay to the village treasurer, the amount of tax herein imposed; provided that in connection with any return the tax collector may, if he so elects, report and pay an amount based upon his 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.
3. 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 or tax collector who made the erroneous payment; provided that no amounts erroneously paid more than three (3) years prior to the filing of a claim therefor shall so be credited.
4. No action to recover any amount of tax due under the provisions of this section shall be commenced more than three (3) years after the due date of such amount. (Ord. 1058, 4-20-2010, eff. 7-1-2010)
Notes
| 1 | 1. 65 ILCS 5/8-11-2. |
| 2 | 2. 65 ILCS 5/8-11-2. |