A. Imposition Of Tax: A tax is imposed on all persons engaged in the following occupations or privileges:
1. Persons engaged in the business of transmitting messages by means of electricity, at the rate of five percent (5%) of the gross receipts from such business originating within the corporate limits of Prospect Heights.
2. Persons engaged in the business of distributing, supplying, furnishing, or selling gas for use or consumption within the corporate limits of Prospect Heights, and not for resale, at the rate of five percent (5%) of the gross receipts therefrom.
3. Persons engaged in the business of distributing, supplying, furnishing, or selling electricity for use or consumption within the corporate limits of Prospect Heights, and not for resale, at the rate of five percent (5%) of the gross receipts therefrom. (Ord. 0-87-18, 5-4-1987)
B. Authority: 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; nor shall any persons engaged in the business of distributing, supplying, furnishing or selling gas, or electricity, or engaged in the business of transmitting messages be subject to taxation under the provisions of this section for such transactions as are or may become subject to taxation under the provisions of the "municipal retailers' occupation tax act" authorized by section 8-11-1 of the Illinois municipal code, approved July 25, 1961, as amended.
C. Value Added Tax: The tax imposed by this section 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. (Ord. 0-84-18, 8-20-1984, eff. 9-4-1984)
D. Definitions: For the purpose of this section the following definitions shall apply:
ELECTRICITY: Has the same meaning as in section 8-11-2 of the Illinois municipal code of 1961, approved July 21, 1961, as amended.
GROSS RECEIPTS: The consideration received for the transmission of messages, or for distributing, supplying, furnishing or selling gas or 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 transmitting said messages 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; however, the term "gross receipts" shall not include any charges added to customers' bills as payment for this tax or for any charges added to customers' bills pursuant to the provisions of paragraphs (a) and (b) of section 36 of the public utilities act, nor shall the term "gross receipts" include any charges to customers for any other state or federal taxes whatsoever.
PERSON: Any natural individual, firm, trust, estate, partnership, association, joint stock company, joint adventure, corporation, municipal corporation or political subdivision of this state, or receiver trustee, conservator or other representative appointed by order of any court.
TRANSMITTING MESSAGES: In addition to the usual and popular meaning of person to person communication, shall include the furnishing, for a consideration, of services or facilities (whether owned or leased), or both, to persons in connection with the transmission of messages where such persons do not, in turn, receive any consideration in connection therewith, but shall not include such furnishing of services or facilities to persons for the transmission of messages to the extent that any such services or facilities for the transmission of messages are furnished for a consideration by such persons to other persons, for the transmission of messages. (Ord. 0-84-18, 8-20-1984, eff. 9-4-1984; amd. Ord. 0-84-35, 12-3-1984)
E. Effective Date: This section shall be effective as of November 1, 1984, and the tax provided herein shall be based on the "gross receipts", as herein defined, actually paid to the taxpayer for services billed on or after November 1, 1984.
F. Tax Due: On or before the last day of November 1984, each taxpayer shall make a return to the city collector for the month of November 1984, stating:
1. His name.
2. His principal place of business.
3. His 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 each month thereafter, each taxpayer shall make a like return to the city for the corresponding one month period.
The taxpayer making the return herein provided for shall, at the time of making such return, pay to the city, 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 his total billings of business subject to the tax during the period of 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. Provided, however, that in the event that the amount of billing for a month is not ascertainable by the taxpayer, then the tax may be paid based upon an estimate of the month's collection for a period not to exceed two (2) months. For the third month of each quarter, the payment shall be based on actual billings for the quarter, less the payments made for the previous two (2) months.
G. Overpayment Remedy: 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. (Ord. 0-84-18, 8-20-1984, eff. 9-4-1984)
H. Rebate: (Rep. by Ord. 0-02-01, 1-22-2002, eff. 2-2-2002)
I. Double Taxation Not Allowed: The tax imposed pursuant to subsection A1 of this section shall not be imposed during such time as the tax imposed by section 2-2-8 of this chapter is in effect. If section 8-11-17 of the Illinois municipal code is repealed, or becomes ineffective for any reason, subsection A1 of this section, declared ineffective in favor of section 2-2-8 of this chapter, shall be deemed in full force and effect as of the date section 8-11-17 of the Illinois municipal code is repealed or becomes ineffective. (Ord. 0-91-42, 12-16-1991)