(A) Pursuant to ILCS Ch. 65, Act 5, § 8-11-2 and any and all other applicable authority, a tax is imposed upon the privilege of using or consuming electricity acquired in a purchase at retail and used or consumed within the corporate limits of the city at the following rates, calculated on a monthly basis for each purchaser:
(1) For the first 2,000 kilowatt-hours used or consumed in a month: 0.536 cents per kilowatt- hour;
(2) For the next 48,000 kilowatt-hours used or consumed in a month: 0.351 cents per kilowatt-hour;
(3) For the next 50,000 kilowatt-hours used or consumed in a month: 0.316 cents per kilowatt-hour;
(4) For the next 400,000 kilowatt-hours used or consumed in a month: 0.307 cents per kilowatt-hour;
(5) For the next 500,000 kilowatt-hours used or consumed in a month: 0.298 cents per kilowatt-hour;
(6) For the next 2,000,000 kilowatt-hours used or consumed in a month: 0.281 cents per kilowatt-hour;
(7) For the next 2,000,000 kilowatt-hours used or consumed in a month: 0.277 cents per kilowatt-hour;
(8) For the next 5,000,000 kilowatt-hours used or consumed in a month: 0.272 cents per kilowatt-hour;
(9) For the next 10,000,000 kilowatt-hours used or consumed in a month: 0.268 cents per kilowatt-hour; and
(10) For all electricity used or consumed in excess of 20,000,000 kilowatt-hours in a month: 0.263 cents per kilowatt-hour.
(B) The tax is addition to all taxes, fees and other revenue measures imposed by the city, the State of Illinois or any other political subdivision of the state.
(C) Notwithstanding any other provision of this chapter, the tax shall not be imposed with respect to any transaction in interstate commerce or otherwise to the extent to which the business or privilege may not, under the Constitution or statutes of the United States be made the subject of taxation by the state or any political subdivision thereof; nor shall any persons engaged in the business of distributing, supplying, furnishing, selling, or transmitting electricity, or using or consuming electricity acquired in a purchase at retail, be subject to the tax for those transactions that are or may become subject to taxation under the provisions of the tax imposed in § 35.50 of this chapter.
(Ord. 99-12, passed 7-27-99; Am. Ord. 05-48, passed 4-11-06)