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No tax is imposed by this subchapter with respect to any transaction in interstate commerce or otherwise to the extent to which such business may not, under the Constitution and statutes of the U.S., be made subject to taxation by this state or any political subdivision thereof; nor shall any persons engaged in the business of distributing, supplying, furnishing, or selling gas, electricity, or engaged in the business of transmitting messages, be subject to taxation under the provisions of this subchapter for such transactions as are or may become subject to taxation under the provisions of the Municipal Retailers’ Occupation Tax Act authorized by ILCS Chapter 65, Act 5, § 8-11-1.
(1969 Code, § 24-54) (Ord. 1979-31, passed 10-9-1979)
This tax shall be in addition to the payment of money, or value of products or services furnished to this municipality by the taxpayer as compensation for the use of its streets, alleys, or other public places, or installation and maintenance therein, thereon, or thereunder of poles, wires, pipes, or other equipment used in the operation of the taxpayer’s business.
(1969 Code, § 24-55) (Ord. 1979-31, passed 10-9-1979)
For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
GROSS RECEIPTS. The consideration received for the transmission of messages, or for distributing, supplying, furnishing, or selling gas, electricity, or water for use or consumption and not for resale, as the case may be, except for that consideration received from the city; and for all services rendered in connection therewith valued in money, whether received in money or otherwise, including cash, credit, services, and property of every kind and material and for all services rendered therewith; and shall be determined without any deduction on account of the cost of transmitting the messages without any deduction on account of the cost of the service, product, or commodity supplied, the cost of materials used, labor or service cost, or any other expenses whatsoever.
PERSON. Any natural individual, firm, trust, estate, partnership, association, joint stock company, joint adventure, corporation, municipal corporation, or political subdivision of this state, or a receiver, trustee, conservator, or other representative appointed by order of any court.
TRANSMITTING MESSAGES. In addition to the usual and popular meaning of person to person communication, shall include the furnishing, for a
consideration, of services or facilities (whether owned or leased), or both, to persons in connection with the transmission of messages where those persons do not, in turn, receive any consideration in connection therewith, but shall not include the furnishing of services or facilities to persons for the transmission of messages are furnished for a consideration, by such persons to other persons, for the transmission of messages.
(1969 Code, § 24-56) (Ord. 1979-31, passed 10-9-1979; Am. Ord. 1985-25, passed 8-12-1985)
(A) On or before the last day of December, 1979, each taxpayer shall make a return to the City Treasurer stating:
(1) His or her name;
(2) His or her principal place of business;
(3) His or her gross receipts during those months upon the basis of which the tax is imposed;
(4) The amount of tax; and
(5) Such other reasonable and related information as the corporate authorities may require.
(B) On or before the last day of every month thereafter, each taxpayer shall make a like return to the City Treasurer.
(C) The taxpayer making the return herein provided for shall, at the time of making the return, pay to the City Treasurer the amount of tax herein imposed; provided, that in connection with any return the taxpayer may, if he or she so elects, report and pay an amount based upon his or her total billings of business subject to the tax during the period for which the return is made (exclusive of any amounts previously billed) with prompt adjustments of later payments based upon any differences between those billings and the taxable gross receipts.
(1969 Code, § 24-57) (Ord. 1979-31, passed 10-9-1979) Penalty, see § 38.999
If it shall appear that an amount of tax has been paid which was not due under the provisions of this subchapter, whether as the result of a mistake of fact or an error of law, then that amount shall be credited against any tax due, or to become due, under this subchapter from the taxpayer who made the erroneous payment; provided that no amounts erroneously paid more than 3 years prior to the filing of a claim therefor shall be so credited.
(1969 Code, § 24-58) (Ord. 1979-31, passed 10-9-1979)
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