(a) Each person required by Section 885.03 to collect the tax imposed pursuant to Section 885.02(a) shall file a return with the Village on the last day of the month following each month during which the tax imposed by Section 885.02(a) is collected or is required to be collected under this chapter. The return shall state:
(1) The person's name.
(2) The address of the person's principal place of business in the State of Illinois, or the person's residence, if the person filing the return is a natural person.
(3) The month for which the return is being filed
(4) The total number of kilowatt-hours of electricity used or consumed in each of the categories set forth in Section 885.02(a), inclusive, for which the person was required to collect payment of the tax imposed by Section 885.02(a) from purchasers during the month covered by the return, and if different, the total number of kilowatt-hours of electricity used or consumed in each of the categories set forth in Section 885.02(a) for which the person in fact collected payment from purchasers of the tax imposed by Section 885.02(a).
(5) The amount of the tax imposed by Section 885.02(a) which was collected and the amount of the tax being remitted to the Village with the return.
(6) Such other reasonable and related information as the Village may require.
(b) Each person filing a return provided for in this section shall, at the time the return is filed, remit and pay over to the Village the amount of the tax imposed pursuant to Section 885.02(a) which such person collected during the month for which the return is being filed. Such person shall also remit and pay over to the Village, at the time the return is filed, any other amounts of the tax imposed pursuant to Section 885.02(a) which, as of the end of the month for which the return is being filed, otherwise constituted a debt owed to the Village by the person pursuant to Section 885.03(b).
(c) The Village Manager may prescribe the form of the return or authorize the use of a form for the return required to be filed by this section.
(d) If the person delivering electricity to a purchaser fails to collect the tax imposed pursuant to Section 885.02(a) from the purchaser, the purchaser shall file a purchaser's tax return with the Village containing the information set forth in paragraphs (a)(1), (2) and (3) hereof. The purchaser's tax return shall also state the amount of electricity used or consumed during the month for which the return is being filed according to the categories set forth in Section 885.02(a), inclusive, and the amount of the tax imposed on the electricity used or consumed by the purchaser during the month for which the return is being filed. Payment of the amount of the tax imposed shall be made to the Village at the time the purchaser's tax return is filed. The purchaser's tax return shall be filed no later than the last day of the month following the month for which the return is being made.
(Ord. 992. Passed 9-14-98.)