A. Collection Of Tax: The person maintaining a place of business in the state of Illinois who delivers the electricity to the purchaser shall collect the tax authorized by this Chapter from the purchaser and shall file a return with, and pay the amount of the tax collected to, the City. This tax constitutes a debt of the purchaser to the person who delivers the electricity to the purchaser and is recoverable at the same time and in the same manner as the original charge for delivering the electricity.
B. Persons delivering electricity may collect the tax from the purchaser by adding the tax to the gross charge for delivering the electricity. Persons delivering electricity also are authorized to add to the gross charge an amount equal to three percent (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 City on the City's request.
C. Any tax required to be collected pursuant to this Chapter and any such tax collected by a person delivering electricity constitutes a debt owed to the City by the person delivering the electricity. With respect to such debt owed to the City, the person delivering electricity may be allowed a credit against such debt to the extent the tax related to deliveries of electricity is not collected because the charges for such electricity are written off as uncollectible; except that if such charges are thereafter collected by the person delivering electricity, then that person must remit the tax to the City. Any partial payment not specifically identified by the purchaser will be deemed to be for the delivery of electricity.
D. Every person who delivers electricity to a purchaser shall on a monthly basis file a return in a form and manner prescribed by the City's Finance Director. The return and accompanying payment shall be due on or before the last day of the month following the month during which the tax is collected or is required to be collected under this Chapter.
E. If the person delivering electricity fails to collect the tax from the purchaser, then the purchaser will be required to pay the tax directly to the City, on or before the last day of the month following the month during which electricity is used or consumed, by filing a tax return in the form and manner that the City Finance Director will prescribe.
(Ord. 22-12, 2-22-2022; amd. Ord. 22-21, 3-21-2022)