§ 36.21 IMPOSITION OF UTILITY TAX.

   A tax is imposed on all persons engaged in the following occupations or privileges:

   (A)   Persons engaged in the business of distributing, supplying, furnishing, or selling gas for use or consumption within the corporate limits of the city, and not for resale, at the rate of 5% of the gross receipts therefrom.

   (B)   Persons engaged in the business of distributing, supplying, furnishing, or selling water for use or consumption within the corporate limits of the city, and not for resale, at the rate of 5% of the gross receipts therefrom.

(‘68 Code, § 34.01) (66-4054, passed - - ; Am. Ord. 81-4417, passed 7-21-1981; Am. Ord. 4771, passed 3-19-1994; Am. Ord. 96-4846, passed 4-16-1996; Am. Ord. 98-4958, passed 7-21-1998; Am. Ord. 2002-5135, passed 8-20-2002; Am. Ord. 2016-5384, passed 1-19-2016) Penalty, see § 36.99

Cross-reference:

   Electricity tax, see § 36.07

§ 36.22 GAS AND WATER TAX EXCEPTIONS.

   (A)   No tax is imposed by this subchapter with respect to any transaction in interstate commerce or otherwise to the extent to which such business may not, under the Constitution and statutes of the United States, be made subject to taxation by this state or any political subdivision thereof; nor shall any persons engaged in the business of distributing, supplying, furnishing or selling gas, water or electricity, or engaged in the business of transmitting messages be subject to taxation under the provisions of this subchapter for such transactions as are or may become subject to taxation under the provisions of the Municipal Retailers' Occupation Tax Act authorized by ILCS Ch. 65, Act 5, § 8-11-1.3.

   (B)   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.

(‘68 Code, § 34.02) (66-4054, passed - - ; Am. Ord. 81-4417, passed 7-21-1981; Am. Ord. 4771, passed 3-19-1994; Am. Ord. 96-4846, passed 4-16-1996; Am. Ord. 98-4958, passed 7-21-1998; Am. Ord. 2015-5382, passed 12-15-2015; Am. Ord. 2016-5384, passed 1-19-2016)

§ 36.23 OTHER PAYMENTS TO CITY.

   Such tax shall be in addition to the payment of money, or value of products or services furnished to this 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.

('68 Code, § 34.03) (Ord. 66-4054, passed - - ; Am. Ord. 81-4417, passed 7-21-1981; Am. Ord. 4771, passed 3-19-1994; Am. Ord. 96-4846, passed 4-16-1996; Am. Ord. 98-4958, passed 7-21-1998)

§ 36.24 REPORT OF RECEIPTS.

   This subchapter shall take effect after publication and the tax provided for herein shall be based on the gross receipts, as herein defined, actually paid to the taxpayer for services billed on or after September 1.

('68 Code, § 34.05) (Ord. 66-4054, passed - - ; Am. Ord. 81-4417, passed 7-21-1981; Am. Ord. 4771, passed 3-19-1994; Am. Ord. 96-4846, passed 4-16-1996; Am. Ord. 98-4958, passed 7-21-1998)

§ 36.25 PAYMENT OF TAX.

   (A)   On or before the last day of October, each taxpayer shall make a return to the City Treasurer for the month of September, stating:

      (1)   His or her name;

      (2)   His or her principal place of business;

      (3)   His or her gross receipts during those months upon the basis of which the tax is imposed;

      (4)   Amount of tax;

      (5)   Such other reasonable and related information as the corporate authorities may require.

   (B)   On or before the last day of every third month thereafter, each taxpayer shall make a like return to the City Treasurer for a corresponding three-month period.

   (C)   The taxpayer making the return herein provided for shall, at the time of making such return, pay to the City 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 such billings and the taxable gross receipts.

('68 Code, § 34.06) (Ord. 66-4054, passed - - ; Am. Ord. 81-4417, passed 7-21-1981; Am. Ord. 4771, passed 3-19-1994; Am. Ord. 96-4846, passed 4-16-1996; Am. Ord. 98-4958, passed 7-21-1998)

§ 36.26 OVERPAYMENTS.

   (A)   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.

   (B)   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.

('68 Code, § 34.07) (Ord. 66-4054, passed - - ; Am. Ord. 81-4417, passed 7-21-1981; Am. Ord. 4771, passed 3-19-1994; Am. Ord. 96-4846, passed 4-16-1996; Am. Ord. 98-4958, passed 7-21-1998)

TAX ON GROSS RENTAL RECEIPTS FROM RENTING OF HOTEL OR MOTEL ROOMS