A. Definitions: As used in this section, the following terms shall have the indicated meanings unless the context clearly indicates that a different meaning is intended:
PURCHASER: Any person who uses or consumes within the corporate limits of the City electricity acquired for purposes of use or consumption and not for resale.
TAX COLLECTOR: Any person delivering electricity to a purchaser. (Ord. 561, 6-28-1999)
B. Tax Imposed: A tax is imposed on all persons engaged in the occupation or privilege of using or consuming electricity acquired in a purchase at retail and used or consumed within the corporate limits of the City at the following rates, calculated on a monthly basis for each purchaser:
1. For the first 2,000 kilowatt hours used or consumed in a month; 0.61 cents per kilowatt hour;
2. For the next 48,000 kilowatt hours used or consumed in a month; 0.40 cents per kilowatt hour;
3. For the next 50,000 kilowatt hours used or consumed in a month; 0.36 cents per kilowatt hour;
4. For the next 400,000 kilowatt hours used or consumed in a month; 0.35 cents per kilowatt hour;
5. For the next 500,000 kilowatt hours used or consumed in a month; 0.34 cents per kilowatt hour;
6. For the next 2,000,000 kilowatt hours used or consumed in a month; 0.32 cents per kilowatt hour;
7. For the next 2,000,000 kilowatt hours used or consumed in a month; 0.315 cents per kilowatt hour;
8. For the next 5,000,000 kilowatt hours used or consumed in a month; 0.31 cents per kilowatt hour;
9. For the next 10,000,000 kilowatt hours used or consumed in a month; 0.305 cents per kilowatt hour; and
10. For all electricity used or consumed in excess of 20,000,000 kilowatt hours in a month; 0.30 cents per kilowatt hour.
The rates set forth in this section shall become effective on January 1, 2018. Ameren Illinois, the entity responsible for delivery of electricity within the City, shall commence collection of the tax at the new rate on the effective dates. (Ord. 871, 12-11-2017)
C. Exceptions: None of the taxes authorized by this section may be imposed with respect to any transaction in interstate commerce or otherwise to the extent to which the business or privilege may not, under the Constitution and Statutes of the United States, be made the subject of taxation by this State or any political subdivision thereof; nor shall any persons engaged in the business of distributing, supplying, furnishing, or selling or transmitting electricity, or engaged in the business of using or consuming electricity acquired in a purchase at retail, be subject to taxation under the provisions of this section for those transactions that are or may become subject to taxation under the provisions of any "Municipal Retailers' Occupation Tax Act" authorized under the laws of this State; nor shall any tax authorized by this section be imposed upon any person engaged in a business or on any privilege unless the tax is imposed in like manner and at the same rate upon all persons engaged in businesses of the same class in the City, whether privately or municipally owned or operated, or exercising the same privilege within the City.
D. Additional Taxes: Such tax shall be in addition to other taxes levied upon the taxpayer or its business.
E. Collection: The tax authorized by this section shall be collected from the purchaser by the tax collector 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 tax collector 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 tax collector shall constitute a debt owed to the City by the tax collector. Tax collectors shall collect the tax from the purchaser by adding such tax to the gross charge for delivering the electricity. Tax collectors shall also be authorized to add to such gross charge an amount equal to three percent (3%) of the tax to reimburse the tax collector for the expense incurred in keeping records, billing customers, preparing and filing returns, remitting the tax and supplying data to the City upon request. If the tax collector fails to collect the tax from the purchaser, then the purchaser shall be required to pay the tax directly to the City in the manner prescribed by the City. The tax collector who files returns pursuant to this subsection shall, at the time of filing such return, pay the City the amount of the tax collected pursuant to this section.
F. Reports To Municipality: On or before the last day of each month, each tax collector shall make a return to the City for the preceding month stating:
1. His name.
2. His principal place of business.
3. His gross receipts and kilowatt hour usage during the month upon the basis of which the tax is imposed.
4. Amount of tax.
5. Such other reasonable and related information as the City Council may require.
The tax collector making the return herein provided for shall, at the time of making such return, pay to the City, 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.
G. Credit For Overpayment: 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 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 be so credited.
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.
H. Penalty: Any tax collector who fails to make a return, or who makes a fraudulent return, or who wilfully violates any other provision of this section is guilty of a misdemeanor and, upon conviction thereof, shall be fined not less than one hundred dollars ($100.00) nor more than two hundred dollars ($200.00) for each offense. Each day that any violation continues shall constitute a separate offense. In addition, the tax collector shall be liable in a civil action for the amount of tax due together with cost of collection including reasonable attorney fees 1 . (Ord. 561, 6-28-1999)
Notes
| 1 | 1. 65 ILCS 5/8-11-2. |