A tax is imposed on all persons engaged in the following occupations or privileges:
(A) Persons engaged in the business of transmitting messages by means of electricity, at the rate of 5% of the gross receipts from the business originating within the corporate limits of the city.
(B) 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.
(C) 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 5% of the gross receipts therefrom.
(D) The tax imposed under this section shall not apply with respect to gross receipts pertaining to bills for the distribution, supply, furnishing or sale of electricity where the use or consumption of the electricity is subject to the tax imposed under § 95.20.
(E) 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: 0.558 cents per kilowatt-hour.
(2) For the next 48,000 kilowatt-hours used or consumed in a month: 0.383 cents per kilowatt-hour.
(3) For the first 50,000 kilowatt-hours used or consumed in a month: 0.299 cents per kilowatt-hour.
(4) For the first 400,000 kilowatt-hours used or consumed in a month: 0.299 cents per kilowatt-hour.
(5) For the first 500,000 kilowatt-hours used or consumed in a month: 0.297 cents per kilowatt-hour.
(6) For the next 2,000,000 kilowatt-hours used or consumed in a month: 0.296 cents per kilowatt-hour.
(7) For the next 2,000,000 kilowatt-hours used or consumed in a month: 0.270 cents per kilowatt-hour.
(8) For the next 5,000,000 kilowatt-hours used or consumed in a month: 0.250 cents per kilowatt-hour.
(9) For the next 10,000,000 kilowatt-hours used or consumed in a month: 0.230 cents per kilowatt-hour.
(10) For all electricity used or consumed in excess of 20,000,000 kilowatt-hours in a month: 0.210 cents per kilowatt-hour.
(F) The tax is in addition to all taxes, fees and other revenue measures imposed by the city, the state or any other political subdivision of the state.
(G) Every tax collector, and every taxpayer required to pay the tax imposed by this section, 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 chapter. The books and records shall be subject to and available for inspection at all times during business hours of the day.
(H) The tax 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 issuance occurs sooner.
(Ord. O-43-74, passed 11-5-74; Am. Ord. O-32-98, passed 8-4-98)