§ 36.094 EXCEPTIONS.
   (A)   None of the taxes authorized by this subchapter may be imposed with respect to any transaction in interstate commerce or otherwise to the extent to which the business or privileges 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 subchapter for those transactions that are or may become subject to taxation under the provisions of the Municipal Retailers’ Occupation Tax Act as authorized by 65 ILCS 5/8-11-1; nor shall any tax authorized by this subchapter 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 business of the same class in the village, whether privately or village owned or operated, or exercising the same privilege within the village.
(1999 Code, § 36-4-5)
   (B)   The municipal accounts of the village and real estate owned by the village are exempt from this municipal utility tax.
(1999 Code, § 36-4-5A)
(Ord. 99-104, passed 5-11-1999; Ord. 2015-8, passed 8-11-2015)