(A) A tax is 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 village and not for resale, at the rate of 4% of the gross receipts therefrom; and
(2) Persons engaged in the business of distributing, supplying, furnishing or selling water for use or consumption within the village and not for resale, at the rate of 4% of the gross receipts therefrom.
(`92 Code, § 36-2-1)
(B) (1) 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 may not, under the Constitution and statutes of the United States, be made the subject of taxation by the state or any political subdivision thereof; nor shall any person engaged in the business of distributing, supplying, furnishing or selling gas, water or engaged in the business of transmitting messages, be subject to taxation under the provisions of this section for the transactions as are or may become subject to taxation under the provisions of the “Municipal Retailers’ Occupation Tax Act,” authorized by ILCS Chapter 65, Act 5, § 8-11-1, nor shall any tax authorized by this section be imposed upon any person engaged in the business 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.
(2) No tax is imposed by this chapter with respect to all current properties owned and any future properties which may become owned or operated by the village.
(`92 Code, § 36-2-2)
(C) The tax shall be in addition to the payment of money or value of products or services furnished to the municipality 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.
(`92 Code, § 36-2-3)
(D) For the purpose of this section, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
GROSS RECEIPTS.
(a) The consideration received for the transmission of messages, the consideration received for distributing, supplying, furnishing or selling gas for use or consumption and not for resale and the consideration received for distributing, supplying, furnishing and the consideration received for distributing, supplying, furnishing or selling water for use or consumption and not for resale, except for that consideration received from the village.
(b) The consideration 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 service, product or commodity supplied, the cost of materials used, labor or service costs 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 the state, or a receiver, trustee, conservator or other representative appointed by order of any court.
TRANSMITTING MESSAGES. In addition to the usual and popular meaning of PERSON TO PERSON COMMUNICATION, the furnishing, for a consideration, of services or facilities (whether owned or leased), or both, to persons in connection with the transmission of messages where the persons do not, in turn, receive any consideration in connection therewith, but shall not include the furnishing of services or facilities to persons for the transmission of messages to the extent that any services or facilities for the transmission of messages are furnished for a consideration, by persons to other persons for the transmission of messages.
(`92 Code, § 36-2-4)
(E) (1) Each taxpayer shall make a return to the Village Treasurer for the months of October, November and December, stating:
(a) His or her name;
(b) His or her principal place of business;
(c) His or her gross receipts during those months upon the basis of which the tax is imposed;
(d) Amount of tax; and
(e) Such other reasonable and related information as the corporate authorities may require.
(2) On or before the last day of every third month thereafter, each taxpayer shall make a like return to the Village Treasurer for a corresponding three-month period.
(3) The taxpayer making the return herein provided for shall, at the time of making the return, pay to the Village Treasurer the amount of tax herein imposed; provided that, in connection with any return, the taxpayer may, if he or she so elects, report and pay an amount based upon his or her 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 the billings and the taxable gross receipts.
(`92 Code, § 36-2-5)
(F) (1) 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 the 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 years prior to the filing of a claim therefor shall be so credited.
(2) No action to recover any amount of tax due under the provisions of this section shall be commenced more than three years after the due date of the amount.
(`92 Code, § 36-2-6) (Ord. 98-32, passed 10-21-98; Am. Ord. 2015-30, passed 8-19-15) Penalty, see § 35.99
Statutory reference:
Utility taxes generally, see ILCS Chapter 65, Act 5, § 8-11-2