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§ 37.168 ADDITIONAL TAXES.
   Such tax shall be in addition to other taxes levied upon the taxpayer or its business.
(2000 Code, § 37.138) (Ord. 1908, passed 4-28-2003; Ord. 1917, passed 6-2-2003; Ord. 1919, passed 6-16-2003)
§ 37.169 COLLECTION.
   The tax authorized by this subchapter shall be collected from the purchaser by the person maintaining a place of business in this state who delivers the electricity to the purchaser. Any tax required to be collected by this chapter, and any tax in fact collected, shall constitute a debt owed to the village by the person delivering the electricity, provided that the person delivering electricity shall be allowed credit for such tax related to deliveries of electricity the charges for which are written off as uncollectible, and provided further that if such charges are thereafter collected, the delivering supplier shall be obligated to remit such tax. 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 charge 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 date 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. Persons delivering electricity who file returns pursuant to this subchapter shall, at the time of filing such return, pay the municipality the amount of the tax collected pursuant to this subchapter.
(2000 Code, § 37.139) (Ord. 1908, passed 4-28-2003; Ord. 1917, passed 6-2-2003; Ord. 1919, passed 6-16-2003)
§ 37.170 REPORTS TO MUNICIPALITY.
   (A)   On or before the last day of each month, each taxpayer shall make a return to the village for the preceding month stating:
      (1)   His or her name;
      (2)   His or her principal place of business;
      (3)   His or her gross receipts and/or kilowatt-hour usage during the month upon the basis of which the tax is imposed;
      (4)   Amount of tax; and
      (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 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 for later payments based upon any differences between such billings, and the taxable gross receipts.
(2000 Code, § 37.140) (Ord. 1908, passed 4-28-2003; Ord. 1917, passed 6-2-2003; Ord. 1919, passed 6-16-2003)
§ 37.171 MISTAKE OR ERROR/CREDIT.
   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.
(2000 Code, § 37.141) (Ord. 1908, passed 4-28-2003; Ord. 1917, passed 6-2-2003; Ord. 1919, passed 6-16-2003)
§ 37.172 RECOVERY LIMIT.
   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.
(2000 Code, § 37.142) (Ord. 1908, passed 4-28-2003; Ord. 1917, passed 6-2-2003; Ord. 1919, passed 6-16-2003)
§ 37.173 VIOLATION OR FRAUD.
   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.
(2000 Code, § 37.143) (Ord. 1908, passed 4-28-2003; Ord. 1917, passed 6-2-2003; Ord. 1919, passed 6-16-2003) Penalty, see § 37.999
§ 37.174 NOTICE TO UTILITY COMPANIES.
   The Village Clerk is hereby directed to send a certified copy of this subchapter to each utility company affected by this subchapter.
(2000 Code, § 37.144) (Ord. 1908, passed 4-28-2003; Ord. 1917, passed 6-2-2003; Ord. 1919, passed 6-16-2003)
MUNICIPAL TELECOMMUNICATIONS TAX
§ 37.185 SIMPLIFIED MUNICIPAL TELECOMMUNICATIONS TAX.
   (A)   A simplified municipal telecommunications tax is hereby imposed upon the act or privilege of originating in the municipality or receiving in the municipality intrastate or interstate telecommunications by a person under the provisions of the Simplified Municipal Telecommunications Tax Act, 35 ILCS 636/5-1, at a rate of 6% of the gross charges for such telecommunications purchased at retail from a retailer.
   (B)   (1)   The tax hereby imposed shall be collected and enforced by the Department of Revenue of the state.
      (2)   The State Department of Revenue shall have full power to administer and enforce the provisions of this subchapter.
   (C)   (1)   This subchapter shall be in full force and effect from and after its passage and approval and publication in pamphlet form as required by law, provided, however, that this section shall take effect for all gross charges billed by telecommunications retailers on and after July 1, 2004.
      (2)   The Village Clerk is hereby directed to file a certified copy of this subchapter with the State Department of Revenue prior to March 31, 2004.
(2000 Code, § 37.145) (Ord. 1909, passed 4-28-2003; Ord. 1967, passed 3-22-2004)
MUNICIPAL CANNABIS RETAILERS' OCCUPATION TAX
§ 37.220 TAX IMPOSED.
   (A)   A tax is hereby imposed in accordance with the provisions of the Illinois Municipal Code upon all persons engaged in the business of selling cannabis at retail in the village, at the rate of three percent of the gross receipts from the sales made in the course of that business.
   (B)   This tax does not apply to cannabis purchased under the Compassionate Use of Medical Cannabis Program Act.
   (C)   This tax is in addition to all other taxes and fees imposed by the Village of Matteson and State of Illinois.
(Ord. 4399, passed 10-21-2019)
§ 37.221 TAX COLLECTION.
   (A)   The tax imposed by this subchapter and all civil penalties that may be assessed as an incident of the tax shall be collected and enforced by the Illinois Department of Revenue.
   (B)   Persons subject to any tax imposed under this section may reimburse themselves for their seller's tax liability hereunder by separately stating that tax as an additional charge, which charge may be stated in combination, in a single amount, with any state tax that sellers are required to collect.
(Ord. 4399, passed 10-21-2019)
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