§ 35.100  TAX IMPOSED.
   A tax is imposed on all persons engaged in the following occupations or privileges:
   (A)   Persons engaged in the business of distributing, supplying, furnishing or selling gas for use or consumption within the corporate limits of the city and not for resale, at the rate of 5% of the gross receipts therefrom;
   (B)   (1)   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 using an alternative rate promulgated pursuant to ILCS Ch. 65, Act 5, § 8-11-2(3):
         (a)   For the first 2,000 kilowatt-hours used or consumed a month: $0.4951 per kilowatt- hour;
         (b)   For the next 48,000 kilowatt-hours used or consumed a month: $0.4078 per kilowatt- hour;
         (c)   For the next 50,000 kilowatt-hours used or consumed a month: $0.3301 per kilowatt- hour;
         (d)   For the next 400,000 kilowatt- hours used or consumed a month: $0.2335 per kilowatt-hour;
         (e)   For the next 500,000 kilowatt- hours used or consumed a month: $0.1854 per kilowatt-hour;
         (f)   For the next 2,000,000 kilowatt- hours used or consumed a month: $0.3816 per kilowatt-hour;
         (g)   For the next 2,000,000 kilowatt- hours used or consumed a month: $0.3706 per kilowatt-hour;
         (h)   For the next 5,000,000 kilowatt- hours used or consumed a month: $0.3696 per kilowatt-hour;
         (i)   For the next 10,000,000 kilowatt- hours used or consumed a month: $0.3586 per kilowatt-hour; and
         (j)   For all electricity used or consumed in excess of 20,000,000 kilowatt-hours in a month: $0.3476 per kilowatt-hour.
      (2)   The tax rates set forth in division (B)(1) above will be used at least through 12-31-2008, are proportional and do not exceed the revenue that could have been collected during 1997 using the rates enumerated in ILCS Ch. 65, Act 5, § 8-11-2.
   (C)   Pursuant to ILCS Ch. 65, Act 5, § 8-11-2, the rates set forth in division (A) above shall be effective:
      (1)   Upon approval by the State Commerce Commission for residential customers;
      (2)   For non-residential customers on the date of the first bill issued pursuant to ILCS Ch. 220, Act 5, § 16-104, but in no case later than the last bill issued to that customer before 12-31-2000; or
      (3)   The date of the first bill issued pursuant to ILCS Ch. 220, Act 5, § 16-104, for non-residential customers.
   (D)   Until such time as division (B) above becomes applicable for non-residential customers pursuant to division (C) above, persons engaged in the business of distributing, supplying, furnishing or selling electricity for use or consumption within corporate limits of the city, and not for resale, at a rate not to exceed 5% of the gross receipts therefrom for non-residential customers.
(1999 Code, § 35.85)  (Ord. 3093, passed 2-19-2002)