A. Definitions:
GROSS RECEIPTS: The consideration received for distributing, supplying, furnishing or selling gas or water 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 expenses whatsoever.
PERSON: Any natural individual, firm, trust, estate, partnership, association, joint stock company, joint adventure, corporation, municipal corporation or political subdivision of this state, or a receiver, trustee, conservator or other representative appointed by order of any court.
B. Tax Imposed: A tax is hereby imposed on all persons engaged in the following occupations or privileges:
1. Persons engaged in the business of distributing, supplying, furnishing or selling gas for use or consumption within the corporate limits of the city, and not for resale, at the rate of five percent (5%) of the gross receipts therefrom.
2. Persons engaged in the business of distributing, supplying, furnishing or selling water for use or consumption within the corporate limits of the city, and not for resale, at the rate of five percent (5%) of the gross receipts therefrom.
The tax imposed under this section shall not apply with respect to gross receipts pertaining to bills for the distribution, supply, furnishing or sale of electricity where the use or consumption of the electricity is subject to the tax imposed under section 3-1-6 of this chapter.
C. Exceptions: No tax is imposed by this section with respect to any transaction in interstate commerce, or otherwise, to the extent to which such business may not, under the constitution and statutes of the United States, be made subject to taxation by this state or any political subdivision thereof; nor shall any persons engaged in the business of distributing, supplying, furnishing or selling gas or water be subject to taxation under the provisions of this section for such transactions as are or may become subject to taxation under the provisions of the "municipal retailers' occupation tax act" authorized by section 8-11-1 of the Illinois municipal code, approved August 15, 1941, as amended.
D. Additional Money: Such tax shall be in addition to the payment of money, or value of products or services furnished to the city 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 taxpayers' business.
E. Effective Date: This section shall take effect after publication, and the tax provided for herein shall be based on the "gross receipts" as herein defined, actually paid to the taxpayer for services billed on or after April 1, 1959.
F. Tax Returns: On or before August 31, 1959, each taxpayer shall make a return to the city treasurer for the months of April, May and June, 1959, stating:
1. His name;
2. His principal place of business;
3. His gross receipts during those months upon the basis of which the tax is imposed;
4. Amount of tax;
5. Such other reasonable and related information as the corporate authorities may require.
On or before the last day of every third month thereafter, each taxpayer shall make a like return to the city treasurer for a corresponding three (3) month period.
The taxpayer making the return herein provided for shall, at the time of making such return, pay to the city treasurer, the amount of tax herein imposed; provided that, in connection with any return the taxpayer 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.
G. Erroneous Payments: 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 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 be so credited. (Ord. 647, 9-23-2002, eff. 1-1-2003)