(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 shall be taxed 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: 0.61 cents per kilowatt-hour;
(b) For the next 48,000 kilowatt-hours used or consumed in a month: 0.40 cents per kilowatt-hour;
(c) For the next 50,000 kilowatt-hours used or consumed in a month: 0.36 cents per kilowatt-hour;
(d) For the next 400,000 kilowatt-hours used or consumed in a month: 0.35 cents per kilowatt-hour;
(e) For the next 500,000 kilowatt-hours used or consumed in a month: 0.34 cents per kilowatt-hour;
(f) For the next 2,000,000 kilowatt-hours used or consumed in a month: 0.32 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: 0.31 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 all electricity used or consumed in excess of 20,000,000 kilowatt-hours in a month: 0.30 cents per kilowatt-hour.
(2) The tax rates set forth in the preceding table will take effect on March 1, 2016.
(B) Exceptions
(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 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 as 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.
(2) The City of Mattoon, Illinois, an Illinois municipal corporation, and any account of the City of Mattoon, Illinois are hereby exempt from the taxes imposed by this section.
(C) Additional taxes. Such tax shall be in addition to other taxes levied upon the taxpayer or its business.
(D) 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 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 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. On or before the last day of each month, persons delivering electricity shall make a return to the city for the preceding month and shall, at the time of filing such return, pay the municipality the amount of the tax collected pursuant to this section.
(E) Reports to municipality.
(1) On or before the last day of each month, each taxpayer who has not paid the tax imposed by this section to a person delivering electricity as set forth in division (D) of this section and who is not otherwise exempted from paying such tax shall make a return to the City Treasurer for the preceding month stating:
(a) His or her name;
(b) His or her principal place of business;
(c) His or her gross receipts and/or kilowatt-hour usage during the month upon the basis of which the tax is imposed;
(d) Amount of tax;
(e) Such other reasonable and related information as the corporate authorities may require.
(2) The taxpayer making the return herein provided for shall, at the time of making such return, pay to the city, 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 such billings, and the taxable gross receipts.
(F) Credit for overpayment. 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 such 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. No action to recover any amount of tax due under the provisions of this section shall be commenced more than two years after the due date of such amount.
(G) In the event that Public Act 90-561 is declared unconstitutional, or if the provisions provided herein created by this section are voided by court action, the provisions of Ordinance No. 98-4958 (commonly known as the Gross Receipts Utility Tax - see §§ 36.20 through 36.26 of this chapter) shall remain in effect in all respects as if it had never been amended by this subchapter, and any amounts paid to the city by any person delivering electricity pursuant to this subchapter shall be deemed to have been paid pursuant to the Gross Receipts Utility Tax as it existed prior to the passage of this subchapter.
(Ord. 99-4989, passed 6-1-1999; Am. Ord. 2015-5382, passed 12-15-2015; Am. Ord. 2016-5384, passed 1-19-2016)