(A) A tax is imposed on all persons engaged in the following occupations of privileges: persons engaged in the business of distributing, supplying, furnishing or selling electricity for use of consumption within the corporate limits of the village, and not for resale, at the rate of 5% of the gross receipts therefrom.
(B) No tax is imposed by this subchapter with respect to any transaction in interstate commerce or otherwise to the extent to which the business 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 gas, water or electricity, or engaged in the business of transmitting messages be subject to taxation under the provisions of this subchapter for those transactions that are or may become subject to taxation under the provisions of the Municipal Retailers’ Occupation Tax Act authorized by § 8-11-1 of the Illinois Municipal Code (65 ILCS 5/); nor shall any tax authorized by this subchapter be imposed upon any person engaged in a business unless the tax is imposed in like manner and at the same rate upon all persons engaged in business of the same class within the village, whether privately or municipally owned or operated.
(C) 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 taxpayer’s business.
(Ord. 2000-8, passed 6-5-2000)