A. Every tax collector shall on a monthly basis file a return with the Village Clerk. The return shall contain the information prescribed by Exhibit A of this Section, and shall be accompanied by a check in the amount of the tax due. The return may be in a format convenient to the tax collector, so long as it contains all required information. The return and accompanying remittance shall be due on or before the last day of the month following the month during which the tax is collected or is required to be collected.
B. If the person delivering electricity fails to collect the tax from the purchaser, then the purchaser shall file a return in a form containing the information specified in Exhibit A of this Section and pay the tax directly to the Village Clerk on or before the last day of the month following the month during which the electricity is used or consumed.
EXHIBIT A
CONTENTS OF ELECTRICITY TAX RETURN
Each return made by a taxpayer shall contain, as a minimum, the following information:
(A) The name of the taxpayer, and if the taxpayer is not a natural person, the name of the officer or employee preparing the tax return.
(B) The address, phone number and fax number of the taxpayer's principal place of business.
(C) The taxpayer's kilowatt-hour usage, or kilowatt-hours sold at retail if the taxpayer is a tax collector, during the tax period.
(D) The period of time for which the return is made.
(E) The amount of tax due.
(Ord. 99-3, 2-22-1999)