(A) Definitions. The following words, terms and phrases, when used in this division, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:
PERSON. Any natural individual, firm, trust, estate, partnership, association, joint stock company, joint venture, corporation, limited liability company, municipal corporation, the state or any of its political subdivisions, any state university created by statute, or a receiver, trustee, conservator or other representative appointed by order of any court.
PERSON MAINTAINING A PLACE OF BUSINESS IN THIS STATE. Any person having or maintaining within this state, directly or by a subsidiary or other affiliate, an office, generation facility, distribution facility, transmission facility, sales office or other place of business, or any employee, agent, or other
representative operating within this state under the authority of the person or its subsidiary or other affiliate, irrespective of whether such place of business or agent or other representative is located in this state permanently or temporarily, or whether such person, subsidiary or other affiliate is licenses or qualified to do business in this state.
PURCHASE AT RETAIL. Any acquisition of electricity by a purchaser for purposes of use or consumption, and not for resale, but shall not include the use of electricity by a public utility, as defined in Section 8-11-12 of the Illinois Municipal Code (ILCS Ch. 65, Act 5, § 8-11-12), directly in the generation, production, transmission, delivery or sale of electricity.
PURCHASER. Any person who uses or consumes, within the corporate limits of the village, electricity acquired in a purchase at retail.
TAX COLLECTOR. The person delivering electricity to the purchaser.
VILLAGE. The Village of Orland Hills.
(B) Municipal electric utility tax imposed.
(1) Pursuant to Section 8-11-2 of the Illinois Municipal Code (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 village as the following rates, calculated on a monthly basis for each purchaser:
(a) For the first 20,000 kilowatt-hours used or consumed in a month: 0.582 cents per kilowatt- hour.
(b) For the next 48,000 kilowatt-hours used or consumed in a month: 0.364 cents per kilowatt- hour;
(c) For the next 50,000 kilowatt-hours used or consumed in a month: 0.303 cents per kilowatt- hour;
(d) For the next 400,000 kilowatt-hours used or consume in a month: 0.296 center per kilowatt- hour;
(e) For the next 500,000 kilowatt-hours used or consumed in a month: 0.266 cents per kilowatt- hour;
(f) For the next 2,000,000 kilowatt-hours used or consumed in a month: 0.236 cents per kilowatt- hour;
(g) For the next 2,000,000 kilowatt- hours used or consumed in a month: 0.200 cents per kilowatt-hour;
(h) For the next 5,000,000 kilowatt- hours used or consumed in a month: 0.150 cents per kilowatt-hour;
(i) For the next 10,000,000 kilowatt- hours used or consumed in a month: 0.110 cents per kilowatt-hour;
(j) For all electricity used or consumed in excess of 20,000,000 kilowatt-hours in a month: 0.080 cents per kilowatt-hour.
(2) The tax is in addition to all taxes, fees and other revenue measures imposed by the village, the United States of America, the State of Illinois or any other political subdivision of the State of Illinois.
(3) Notwithstanding any other provision of this Division, the tax shall not be imposed if and to the extent that imposition or collection of the tax would violate the Constitution or statutes of the United States or the Constitution of the State of Illinois.
(4) The tax provided for in Section (a) of Section 20-164 shall be imposed with respect to the use or consumption of electricity by residential customers beginning with the first bill issued on or after September 1, 1998, and with respect to the use or consumption of electricity by nonresidential customers beginning with the first bill issued to such customers for delivery services in accordance with Section 16-104 of the Public Utilities Act (ILCS Ch. 220, Act 5, § 16-104), or the first bill issued to such customers on or after January 1, 2001, whichever occurs sooner.
(D) Collection of municipal electric utility tax.
(1) Subject to the provisions of division (F) regarding the delivery of electricity to resellers, the tax imposed under this division shall be collected from purchasers by the person maintaining a place of business in the State of Illinois who delivers electricity to such purchasers. This tax shall constitute a debt of the purchaser and is recoverable at the same time and in the same manner as the original charge for delivering the electricity.
(2) Any tax required to be collected by this division, and any tax in fact collected, shall constitute a debt owed to the village by the person delivering the electricity, provided, that the person delivering electricity shall be allowed credit for such tax related to deliveries of electricity the charges for which are written off as uncollectible after reasonable charges are thereafter collected, the person delivering the electricity shall be obligated to remit such tax to the village.
(3) Persons delivering electricity shall collect the tax from the purchaser by adding such tax to the gross charge for delivering the electricity. Persons delivering electricity shall also be authorized to add to such gross charge an amount equal to 3.0% of the tax they collect to reimburse them for their expenses incurred in keeping records, billing customers, preparing and filing returns, remitting the tax and supplying data to the village upon request. For purposes of this division, any partial payment of a billed amount, it not specifically identified by the purchaser shall be deemed to be the delivery of electricity.
(E) Tax remittance and return.
(1) Every tax collector shall, on a monthly basis, file a return in a form prescribed by the Village Treasurer. The return and accompanying remittance 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 division.
(2) If the person delivering electricity fails to collect the tax from the purchaser or its excused from collecting the tax under this division, then the purchaser shall file a return in a form prescribed by the Village Treasurer and pay the tax directly to the Village Treasurer on or before the last day of the month during which the electricity is used or consumed.
(F) Resales of electricity.
(1) Electricity that is delivered to a person in this village shall be considered to be for use and consumption by that person unless the person receiving the electricity has an active resale number issued by the Village Treasurer and furnishes that number to the person who delivers the electricity and certifies to that person that the sale is either entirely or partially nontaxable as a sale for resale.
(2) If a person who receives electricity in the village claims to be an authorized reseller of electricity, that person shall apply to the Village Treasurer for a resale number. In such application, the applicant shall state facts showing that it is not liable for the tax imposed by this division on any purchases of electricity and shall furnish such additional information as the Village Treasurer may reasonably require.
(3) Upon approval of the location, the Village Treasurer shall assign a resale number to the applicant and shall certify the number to the applicant.
(4) The Village Treasurer may cancel the resale number of any person if the person fails to pay any tax payable under this section for electricity used or consumed by the person, or if the number (1) was obtained through misrepresentation, or (2) is no longer necessary because the person having obtained the number has discontinued making resales.
(5) If a reseller has acquired electricity partly for use or consumption and partly for resale, the reseller shall pay the tax imposed by this section directly to the Village Treasurer pursuant to subsection (2) of division (E) on the amount of electricity that the reseller uses or consumes and shall collect the tax pursuant to division (D) and remit the tax pursuant to subsection (1) of division (E) on the amount of electricity delivered by the reseller to a purchaser.
(6) Any person who delivers electricity to a reseller having an active resale number and complying with all other conditions of this section shall be excused from collecting and remitting the tax on any portion of the electricity delivered to the reseller, provided that the person reports to the Village Treasurer the total amount of electricity delivered to the reseller and such other information that the Village Treasurer may reasonably require.
(G) Books and records. Every tax collector and every tax payer required to pay the tax imposed by this division shall keep accurate books and records of its business or activity, including contemporaneous books and records denoting the transactions that gave rise, or may have given rise, to any tax liability under this division. The books and records shall be subject to and available for inspection by the village at all times during business hours of the day.
(H) Credits and refunds. Notwithstanding any other provision of the Code of Ordinances, in order to permit sound fiscal planning and budgeting by the village, no person shall be entitled to a refund of, or a credit for, a tax imposed under this division unless that person files a written claims for refund or credit no later than one year after the date on which the tax was paid or remitted to the Village Treasurer.
(Ord. 98-23, passed 8-19-98)