(A) Pursuant to § 8-11-2 of the Illinois Municipal Code (ILCS Ch. 65, Act 5, § 8-11-2), and any and all other applicable authority, a tax shall be, and hereby is. imposed on all persons engaged in the following occupations or privileges: persons engaged in the business of distributing, supplying, furnishing, or selling water for use or consumption within the corporate limits of the village, and not for resale, at a rate of 3% of the gross receipts therefrom.
(B) This tax is in addition to all other taxes, fees and other revenue measures imposed by the village, the state or any other political subdivisions of the state.
(C) For purposes of this section, GROSS RECEIPTS shall mean the consideration received for distributing, supplying, furnishing or selling water for use or consumption and not for resale, 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 expenses whatsoever. The foregoing notwithstanding, GROSS RECEIPTS shall not include other billed amounts, such as fees, taxes and miscellaneous charges.
(D) Notwithstanding any other provision herein, the tax imposed by this section 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 or Statutes of the State of Illinois.
(E) Any school district or unit of local government lying in whole or in part within the village shall be exempted from the tax imposed.
(F) The tax shall be remitted monthly to the village based on the gross receipts for water service during the prior calendar month.
(G) The failure to timely collect or remit all taxes due pursuant to this section is a violation of this code, and may be subject to the penalties hereunder.
(Ord. 20-18, passed 12-14-20)