Every person maintaining a place of business in this State who delivers electricity to a purchaser in accordance with the chapter 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 Section 7-23-2 and Section 7-23-3 of this chapter.
If the person delivering electricity fails to collect the tax from the purchaser or is excused from collecting the tax under Section 7-23-5, 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 following the month during which the electricity is used or consumed.
(Ord. 5811, 6-5-23)