3-2-4: MUNICIPAL UTILITY TAX:
   A.   Definitions: For the purposes of this section, the following definitions shall apply: (Ord. O-13-90, 3-5-1990)
GROSS RECEIPTS: The consideration received for the transmission of messages or the consideration received for distributing, supplying, furnishing or selling gas or electricity for use or consumption and not for resale, as the case may be, and for all services rendered in connection therewith valued in money, whether received in money or otherwise, including cash, credit, service 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 said 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.
"Gross receipts" shall not include any charges added to customers' bills pursuant to the provisions of 220 Illinois Compiled Statutes 5/9-221 or 5/9-222 of the "Illinois public utilities act" or any other separately stated charge added to customers' bills in respect to any tax or other governmental imposition and shall not include receipts from any sale to a customer if the taxpayer is prohibited by federal or state constitution, treaty, convention, statute or court decision from recovering the related tax liability from such customer.
PERSON: Any natural individual, firm, trust, estate, partnership, association, joint stock company, joint adventure, corporation, municipal corporation or political subdivision of the state or a receiver, trustee, conservator or other representative appointed by order of any court.
TRANSMITTING MESSAGES: In addition to the usual and popular meaning of person to person communication, includes the furnishing, for a consideration, of services or facilities (whether owned or leased) or both to persons in connection with the transmission of messages where such persons do not, in turn, receive any consideration in connection therewith but shall not include such furnishings of services or facilities to persons for the transmission of messages to the extent that any such services or facilities for the transmission of messages are furnished for a consideration by such persons to other persons for the transmission of messages. (Ord. O-13-90, 3-5-1990; amd. Ord. O-16-90, 3-19-1990; 1992 Code)
   B.   Tax Imposed: A tax is imposed on all persons engaged in the following occupations or privileges: (Ord. O-04-98, 1-26-1998)
      1.   Persons engaged in the business of transmitting messages by means of electricity, cellular airwaves or other similar transmitting methods at the rate of six percent (6%) of the gross receipts from such business originating within the corporate limits of the city. (Ord. O-04-98, 1-26-1998; amd. Ord. O-04-2004, 1-5-2004)
         a.   The rate of the simplified municipal telecommunications tax is imposed under the provisions of sections 5025 and 5030 of the simplified municipal telecommunications tax act, PA 92-0526. (Ord. O-04-2004, 1-5-2004)
      2.   Reserved. (Ord. O-36-2005, 12-19-2005)
      3.   Persons engaged in the business of distributing, supplying, furnishing or selling electricity for use or consumption within the corporate limits of the city and not for resale, at the rate of five percent (5%) of the gross receipts therefrom. (Ord. O-04-98, 1-26-1998)
   C.   Exemptions From Tax: No tax is imposed by this section 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 electricity or engaged in the business of transmitting messages be subject to taxation under the provisions of this section for such transactions as are or may become subject to taxation under the provisions of the municipal retailers' occupation tax act 1 authorized by section 5/8-11-1 of the Illinois municipal code. (Ord. O-13-90, 3-5-1990; amd. Ord. O-36-2005, 12-19-2005)
   D.   Tax Returns: On or before May 31, 1990, each taxpayer shall make a return to the city clerk for the month of April 1990, stating:
      1.   His name;
      2.   His principal place of business;
      3.   His 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.
On or before the last day of every month thereafter, each taxpayer shall make a like return to the city collector for a corresponding one month period.
The taxpayer making the return herein provided for shall, at the time of making such return, pay to the city collector, the amount of tax herein imposed; provided, that in connection with any return, the taxpayer may, if he so elects, report and pay an amount based upon his total billing 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.
   E.   Credits For Overpayments: If it shall appear that an amount of tax has been paid which was not due under the provisions of this section, 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 section from the taxpayer who made the erroneous payment; provided, that no amounts erroneously paid more than three (3) years prior to the filing of a claim therefor shall be so credited.
   F.   Delinquent Taxes; Limit On Collection: No action to recover any amount of tax due under the provisions of this section shall be commenced more than three (3) years after the due date of such amount. (Ord. O-13-90, 3-5-1990)
   G.   Penalty: Any taxpayer who fails to make a return or who makes a fraudulent return or who wilfully violates any other provision of this section is guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than five hundred dollars ($500.00) and, in addition, shall be liable in a civil action for the amount of tax due. (Ord. O-13-90, 3-5-1990; amd. 1992 Code)

 

Notes

1
1. 35 ILCS 120/1 et seq.