TITLE 2
BUSINESS AND LICENSE REGULATIONS
CHAPTER 1
OCCUPATION TAXES
SECTION:
2-1-1: Municipal Utility Tax
2-1-2: Definitions
2-1-3: Tax Imposed
2-1-4: Continuance Of Tax Imposed Pursuant To Section 2-1-1 Of This Chapter
2-1-5: Collection Of Tax
2-1-6: Tax Remittance And Return
2-1-7: Resales
2-1-8: Books And Records
2-1-9: Credits And Refunds
2-1-10: Penalties
2-1-1: MUNICIPAL UTILITY TAX:
   A.   Definitions: For the purposes of this section the following definitions shall apply:
   GROSS RECEIPTS: The consideration received for the distributing, supplying, furnishing or selling electricity for use or consumption and not for resale, as the case may be; 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 the service, product or commodity supplied, the cost of materials used, labor or service cost or any other expense whatsoever.
   PERSON: Any natural individual, firm, trust, estate, partnership, association, joint stock company, joint adventure, corporation or political subdivision of this state or a receiver, trustee, conservator or other representative appointed by order of any court.
   B.   Tax Imposed: A tax is imposed on all persons engaged in the privilege, occupation or business of distributing, supplying, furnishing or selling electricity for use or consumption within the corporate limits of the village and not for resale, at the rate of five percent (5%) of the gross receipts therefrom. (Ord. 94-2, 1-10-1994, eff. 5-1-1994; amd. 1994 Code)
   C.   Exemptions: No tax is imposed by this section 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 United States, be made subject to taxation by this state or any political subdivision thereof. Any utility accounts of the village of Pawnee shall be exempt from the taxes imposed pursuant to this chapter. (Ord. 15-16, 12-14-2015)
   D.   Additional Costs: Such 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.
   E.   Basis: The tax provided for herein shall be based on the "gross receipts", as herein defined, actually paid to the taxpayer for services billed on or after May 1, 1994.
   F.   Returns: On or before the last day of August 1994, each taxpayer shall make a return to the village treasurer for the months of May, June and July 1994 stating:
      1.   Its name;
      2.   Its principal place of business;
      3.   Its gross receipts during those months upon the basis of which the tax is imposed;
      4.   Amount of tax;
      5.   Such other reasonable and related information as the corporate authorities may require.
On or before the last day of every third month thereafter, each taxpayer shall make a like return to the Village Treasurer for a corresponding three (3) month period.
   G.   Payment Of Tax: The taxpayer making the return herein provided for shall, at the time of making such return, pay to the Village Treasurer the amount of tax herein imposed; provided, that in connection with any return, the taxpayer may, if he so elects, report and pay an amount based upon the total billings of the 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 such billings and the taxable gross receipts.
   H.   Tax Credits For Errors: If it shall appear that an amount of tax has been paid which was not due under the provisions of this Section, whether as the result of a mistake of fact or an error of law, then such amount shall be credited against any tax due or to become due, under this Section, from the taxpayer who made the erroneous payment; provided, that no amounts erroneously paid more than three (3) years prior to the filing of a claim therefor shall be so credited.
   I.   Violation And Penalties: Any taxpayer who fails to make a return or who makes a fraudulent return or who wilfully violates any other provision of this Section is guilty of a misdemeanor subject to penalty as provided in Section 1-4-1 of this Code and, in addition, shall be liable in a civil action for the amount of tax due. (Ord. 94-2, 1-10-1994, eff. 5-1-1994; amd. 1994 Code)
2-1-2: DEFINITIONS:
As used in this Chapter, unless the context otherwise requires:
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 licensed 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 8-11-2 of the Illinois Municipal Code 1 , 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.
TAXPAYER: A person paying the tax imposed by this Chapter; a taxpayer may be either a purchaser or a tax collector. (Ord. 99-3, 2-22-1999)

 

Notes

1
1. 65 ILCS 5/8-11-2.
2-1-3: TAX IMPOSED:
   A.   Pursuant to section 8-11-2 of the Illinois Municipal Code 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 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; 0.00432 dollars per kilowatt-hour;
      2.   For the next 48,000 kilowatt-hours used or consumed in a month; 0.00284 dollars per kilowatt-hour;
      3.   For the next 50,000 kilowatt-hours used or consumed in a month; 0.00255 dollars per kilowatt-hour;
      4.   For the next 400,000 kilowatt-hours used or consumed in a month; 0.00248 dollars per kilowatt-hour;
      5.   For the next 500,000 kilowatt-hours used or consumed in a month; 0.00241 dollars per kilowatt-hour;
      6.   For the next 2,000,000 kilowatt-hours used or consumed in a month; 0.00227 dollars per kilowatt-hour;
      7.   For the next 2,000,000 kilowatt-hours used or consumed in a month; 0.00223 dollars per kilowatt-hour;
      8.   For the next 5,000,000 kilowatt-hours used or consumed in a month; 0.00220 dollars per kilowatt-hour;
      9.   For the next 10,000,000 kilowatt-hours used or consumed in a month; 0.00216 dollars per kilowatt-hour; and
      10.   For all electricity used or consumed in excess of 20,000,000 kilowatt-hours in a month; 0.00213 dollars per kilowatt-hour.
   B.   The tax is in addition to all taxes, fees and other revenue measures imposed by the Village, the State or any other political subdivision of the State.
   C.   Notwithstanding any other provision of this Chapter, 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.
   D.   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 May 1, 1999; 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, 220 Illinois Compiled Statutes 5/16-104, (which takes effect on September 30, 1999) or the first bill issued to such customers on or after January 1, 2001, whichever issuance occurs sooner. (Ord. 99-3, 4-12-1999)

 

Notes

2
2. 65 ILCS 5/8-11-2.
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