(A) A tax is imposed on all persons engaged in the following occupations or privileges:
(1) The privilege of using or consuming electricity acquired in a purchase at retail and used or consumed within the corporate limits of the village at the following rates, calculated on a monthly basis for each purchaser:
(a) First 2,000 KWH: .4440 cents per KWH.
(b) Next 48,000 KWH: .2912 cents per KWH.
(c) Next 50,000 KWH: .2621 cents per KWH.
(d) Next 400,000 KWH: .2548 cents per KWH.
(e) Next 500,000 KWH: .2475 cents per KWH.
(f) Next 2,000,000 KWH: .2329 cents per KWH.
(g) Next 2,000,000 KWH: .2293 cents per KWH.
(h) Next 5,000,000 KWH: .2257 cents per KWH.
(i) Next 10,000,000 KWH: .2220 cents per KWH.
(j) Over 20,000,000 KWH: .2184 cents per KWH.
(2) The tax rates set forth in the preceding table will be used at least through December 31, 2008, are proportional to the rates enumerated in ILCS Chapter 65, Act 5, § 8-11-2, as modified by Public Act 90-561, and do not exceed the revenue that could have been collected during 1997 using the rates enumerated in ILCS Chapter 65, Act 5, § 8-11-2, as modified by Public Act 90-561.
(`92 Code, § 36-4-1)
(B) Pursuant to ILCS Chapter 65, Act 5, § 8-11-2, the rates set forth in division (A) above shall be effective:
(1) On August 1, 1998, for residential customers;
(2) For non-residential customers on the date of the first bill issued pursuant to ILCS Chapter 220, Act 5, § 16-104, but in no case later than the last bill issued to that customer before December 31, 2000; and
(3) The provisions of division (A)(1) above shall not be effective until August 1, 1999.
(`92 Code, § 36-4-2)
(C) (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 or privileges 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 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 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 a business or on any privilege unless the tax is imposed in like manner and at the same rate upon all persons engaged in business of the same class in the village, whether privately- or municipally-owned or operated or exercising the same privilege within the village.
(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, § 36-4-3)
(D) The tax shall be in addition to other taxes levied upon the taxpayer or its business.
(`92 Code, § 36-4-4)
(E) (1) The tax authorized by this section shall be collected from the purchaser by the person maintaining a place of business in the 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.
(2) Any tax required to be collected pursuant to this section and any tax collected by a person delivering electricity shall constitute a debt owed to the village by the person delivering the electricity.
(3) Persons delivering electricity shall collect the tax from the purchaser by adding the tax to the gross charge for delivering the electricity. Persons delivering electricity shall also be authorized to add to the gross charge an amount equal to 4% 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 village upon request.
(4) 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 village in the manner prescribed by the village.
(5) Persons delivering electricity who file returns pursuant to this division (E) shall, at the time of filing the return, pay the village the amount of the tax collected pursuant to this section.
(`92 Code, § 36-4-5)
(F) (1) For purchasers from whom the person delivering electricity does not collect the tax as prescribed hereby, the taxpayer shall make a return to the Village Treasurer for the months of July, August and September, stating:
(a) His or her name;
(b) His or her principal place of business;
(c) His or her gross usage 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, 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, § 36-4-6)
(G) (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, § 36-4-7) (Ord. 99-14, passed 5-19-99; Am. Ord. 2015-30, passed 8-19-15)
Statutory reference:
Electric utility tax generally, see ILCS Chapter 65, Act 5, § 8-11-2