UTILITIES are defined as:
(A) All persons, corporations, partnerships and all other entities 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.
(B) All persons, corporations, partnerships and all other entities engaged in the business of distributing, supplying, furnishing, or selling electricity for use or consumption within the corporate limits of the city, and not for resale.
(C) (1) Tax imposed. A tax is imposed on all persons engaged in the following occupations or privileges:
(a) The privilege of using or consuming electricity acquired in a purchase at retail and used or consumed within the corporate limits of the municipality 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; .61 cents per kilowatt-hour;
2. For the next 48,000 kilowatt-hours used or consumed in a month; .04 cents per kilowatt-hour;
3. For the next 50,000 kilowatt-hours used or consumed in a month; .36 cents per kilowatt-hour;
4. For the next 400,000 kilowatt-hours used or consumed in a month; .35 cents per kilowatt-hour;
5. For the next 500,000 kilowatt-hours used or consumed in a month; .34 cents per kilowatt-hour;
6. For the next 2,000,000 kilowatt-hours used or consumed in a month; .32 cents per kilowatt-hour;
7. For the next 2,000,000 kilowatt-hours used or consumed in a month; .315 cents per kilowatt-hour;
8. For the next 5,000,000 kilowatt-hours used or consumed in a month; .31 cents per kilowatt-hour;
9. For the next 10,000,000 kilowatt-hours used or consumed in a month; .305 cents per kilowatt-hour;
10. For all electricity used or consumed in excess of 20,000,000 kilowatt-hours in a month; .30 cents per kilowatt-hour.
(b) The tax rates set forth in the preceding table are proportional to the rates enumerated in ILCS Ch. 65, Act 5, § 8-11-2 (as modified by Public Act 90-561).
(c) The provisions of this section shall not be effective until April 1, 2010.
(2) 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 gas, water, or electricity, or engaged in the business of transmitting messages, or 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 the “Municipal Retailers' Occupation Tax Act” authorized by ILCS Ch. 65, Act 5, § 8-11-1; 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 municipality, whether privately or municipally owned or operated, or exercising the same privilege within the municipality.
(3) Additional taxes. Such tax shall be in addition to other taxes levied upon the taxpayer or its business.
(4) Collection. 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. Persons delivering electricity shall collect the 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 charges an amount equal to 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. Person delivering electricity who file returns pursuant to this division (C) shall, at the time of filing such return, pay the municipality the amount of the tax collected pursuant to this section.
(5) Reports of municipality.
(a) On or before the last day of each month, each taxpayer 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/or 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 corporate authorities may require.
(b) The taxpayer making the return herein provided for shall, at the time of making such return, pay to the City of Marseilles, 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.
(6) Credit for over-payment.
(a) If it shall appear that an amount of tax has been paid which was not due under the provisions of this subchapter, 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 subchapter from the taxpayer who made the erroneous payment; provided that no amounts erroneously paid more than three years prior to the filing of a claim therefor shall be so credited.
(b) No action to recover any amount of tax due under the provisions of this subchapter shall be commenced more than three years after the due date of such amount.
(7) Penalty. Any taxpayer who fails to make a return, or who makes a fraudulent return, or who willfully violates any other provision of this subchapter is guilty of a misdemeanor and, upon conviction thereof, shall be subject to a fine according to the Uniform Fine Schedule in § 10.99 and, in addition, shall be liable in a civil action for the amount of tax due. (See ILCS Ch. 65, Act 5, § 8-11-2).
(Ord. 627, passed 9-2-81; Am. Ord. 866, passed 5-15-96; Am. Ord. 940, passed 7-15-98; Am. Ord. 978, passed 8-18-99; Am. Ord. 1082, passed 9-18-02; Am. Ord. 1092, passed 1-15-03; Am. Ord. 1326, passed 2-20-08; Am. Ord. 1403, passed 2-3-10)