A tax is imposed on all persons engaged in the following occupations or privileges:
(A) (1) 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:
(a) For the first 2,000 kilowatt-hours used or consumed in a month: 0.610 cents per kilowatt-hour;
(b) For the next 48,000 kilowatt-hours used or consumed in a month: 0.400 cents per kilowatt-hour;
(c) For the next 50,000 kilowatt-hours used or consumed in a month: 0.360 cents per kilowatt-hour;
(d) For the next 400,000 kilowatt-hours used or consumed in a month: 0.350 cents per kilowatt-hour;
(e) For the next 500,000 kilowatt-hours used or consumed in a month: 0.340 cents per kilowatt-hour;
(f) For the next 2,000,000 kilowatt-hours used or consumed in a month: 0.320 cents per kilowatt-hour;
(g) For the next 2,000,000 kilowatt-hours used or consumed in a month: 0.315 cents per kilowatt-hour;
(h) For the next 5,000,000 kilowatt hours used or consumed in a month: 0.310 cents per kilowatt-hour;
(i) For the next 10,000,000 kilowatt hours used or consumed in a month: 0.305 cents per kilowatt-hour;
(j) For the next 20,000,000 kilowatt hours used or consumed in a month: 0.300 cents per kilowatt-hour; and
(k) For all electricity used or consumed in excess of 20,000,000 kilowatt-hours in a month: 0.300 cents per kilowatt-hour.
(2) The tax shall be in addition to all taxes, fees and other revenue measures imposed by the village in the state or any other political subdivision of the state.
(B) Notwithstanding any other provision of this chapter, the tax shall not be imposed if and to the extent that imposition or collection of the tax would violate the Constitution or statutes of the United States or the Constitution of the state; and
(C) The tax shall be imposed with respect to the use or consumption of electricity by residential and nonresidential customers beginning with the first bill issued on or after December 15, 2014.
(2000 Code, § 37.136) (Ord. 1908, passed 4-28-2003; Ord. 1917, passed 6-2-2003; Ord. 1919, passed 6-16-2003; Ord. 4250, passed 12-15-2014) Penalty, see § 37.999