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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)