For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
GROSS RECEIPTS.
The consideration received for the transmission of messages, the consideration received for distributing, supplying, furnishing or selling gas, for use or consumption and not for resale, and the consideration received for distributing, supplying, furnishing or selling electricity for use or consumption and not for resale, and the consideration received for distributing, supplying, furnishing or selling water for use of consumption and not for resale, and for all services rendered in connection therewith valued in money, whether received in money or otherwise, including cash, credit, services and property of every kind and material and for all services rendered therewith, and shall be determined without any deduction on account of the cost of transmitting such messages, without any deduction on account of the cost of the service, product or commodity supplied, the cost of materials used, labor or service cost, or any other expenses whatsoever. For utility bills issued on or after May 1, 1998, and for receipts from those utility bills,
GROSS RECEIPTS
does not include:
(1) Amounts added to customer’s bills under § 9-222 of the Public Utilities Act , 220 ILCS 5/9-222; or
(2) Amounts added to customer’s bills by taxpayers who are not subject to rate regulation by the State Commerce Commission for the purpose of recovering any of the tax liabilities described in § 9-222 of the Public Utilities Act, 220 ILCS 5/9-222.
PERSON.
Any natural, individual, firm, trust, estate, partnership, association, joint stock company, joint adventure, corporation, limited liability company, municipal corporation, estate or any of its political subdivisions, any state university created by statute, or a receiver, trustee, conservator or other representative appointed by order of the court.
PERSON MAINTAINING A PLACE OR BUSINESS IN THIS STATE.
Any person having or maintaining within this state, directly or by a subsidiary or other affiliate, in office, generation, facility, distribution facility, transmission facility, sales office or other place of business, or any employee, agent or other representative operating within the state under the authority of the person or its subsidiary or other affiliate, irrespective of whether such place of business or agent or other representative is located in this state permanently or temporarily, or whether such person, subsidiary or other affiliate is licensed or qualified to do business in the state.
PUBLIC UTILITY.
Shall have the meaning ascribed to it in § 3-105 of the Public Utilities Act, 220 ILCS 5/3-105, and shall include telecommunications carriers as defined in § 13-202 of that Act, 220 ILCS 5/13-202. In the case of persons engaged in the business of transmitting messages through the use of mobile equipment, such as cellular phones and paging systems, the gross receipts from the business shall be deemed to originate within the corporate limits of a municipality only if the address to which the bills for the service are sent is within those corporate limits. If, however, that address is not located within a municipality that imposes a tax under this section, then: if the party responsible for the bill is not an individual, the gross receipts from the business shall be deemed to originate within the corporate limits of the municipality where that party’s principal place of business in this state is located; and if the party responsible for the bill is an individual, the gross receipts from the business shall be deemed to originate within the corporate limits of the municipality where that party’s principal residence in this state is located.
PURCHASE AT RETAIL.
Any acquisition of electricity by a purchaser for purposes of use or consumption, and not for resale, but shall not include the use of electricity by a public utility, as defined in § 8-11-2 of the Illinois Municipal Code (65 ILCS 5/8-11-2), directly in generation, production, transmission, delivery or sale of electricity.
PURCHASER.
Any person who uses or consumes, within the corporate limits of the village, electricity acquired in purchase at retail.
VILLAGE.
The Village of Mazon.
(Ord. 2000-14, passed 8-21-2000)