§ 38.140  TAX IMPOSED.
   (A)   A tax is imposed on all persons engaged in the following occupations or privileges.
      (1)   The privilege of using or consuming electricity acquired in a purchase at retail and used or consumed within the corporate limits of the municipality, at the rates set forth in Appendix A of this chapter, calculated on a monthly basis for each purchaser.
      (2)   Pursuant to ILCS Chapter 65, Act 5, § 8-11-2, the rates set forth in Appendix A of this chapter shall be effective:
         (a)   On August 1, 1999 for residential customers; and
         (b)   On the earlier of:
            1.   The last bill issued prior to December 31, 2000; or
            2.   The date of the first bill issued pursuant to ILCS Chapter 220, Act 5, § 16-104, for nonresidential customers.
      (3)   Pursuant to ILCS Chapter 65, Act 5, § 8-11-2, Ord. 1979-31 of the city, or §§ 38.120et seq. of this code (commonly known as the utility tax ordinance on gross receipts), shall specifically remain in effect:
         (a)   For receipts attributable to residential customers, until July 31, 1999; and
         (b)   For receipts attributable to nonresidential customers, the earlier of:
            1.   Through the last bill issued prior to December 31, 2000; or
            2.   The date of the first bill issued to that nonresidential customer pursuant to ILCS Chapter 220, Act 5, §§ 16-101 et seq.
   (B)   This subchapter shall not be effective until August 1, 1999.
(1969 Code, § 24-74)  (Ord. 1999-10, passed 4-12-1999)