A. A tax is imposed on all persons engaged in the following occupations or privileges:
1. Persons engaged in the business of distributing, supplying, furnishing or selling gas 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. 95-3-1, 3-7-1995)
2. Persons engaged in the 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 gross sales; provided, however, the tax imposed under this Section shall not apply with respect to the gross receipts pertaining to bills for distribution, supply, furnishing or sale of electricity where the use or consumption of the electricity is subject to the tax imposed under Section 3-1-6 of this Chapter. (Ord. 99-5-10, 5-18-1999, eff. 8-1-1999)
B. The taxes enumerated in this Section shall be in addition to the payment of money, or value of products or services furnished to the Village by the taxpayer as compensation for the use of its streets, alleys or other public places or installation and maintenance therein or thereunder of poles, wires, pipes or other equipment used in the operation of the taxpayer's business. (Ord. 95-3-1, 3-7-1995)
C. No tax authorized by this Section is imposed with respect to any transaction in interstate commerce or otherwise to the extent to which the business may not, under the Constitution and statutes of the United States, be made the subject of 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 be subject to the 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 65 Illinois Compiled Statutes 5/8-11-1 of the Illinois Municipal Code, as amended. (Ord. 95-3-1, 3-7-1995)
D. For the purpose of the taxes enumerated in this Section, the following definitions shall apply:
GROSS RECEIPTS: The consideration received for the transmission of messages, the consideration received for distributing, supplying, furnishing or selling gas for use or consumption and not for resale, and the consideration received for distributing, supplying, furnishing or selling electricity 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 transmitting such 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, "gross receipts" shall not include any amounts added to a purchaser's bill because of a charge made pursuant to: the tax imposed by this Section; or additional charges added to a purchaser's bill pursuant to section 9-222 of the Public Utilities Act.
PERSON: Any natural individual, firm, trust, estate, partnership, association, joint stock company, joint adventure, corporation, municipal corporation or political subdivision of the State of Illinois, or a receiver, trustee, conservator or other representative appointed by order of any court.
E. 1. On or before August 31, 1995, the taxpayers described in subsection A of this Section, shall make a return to the Village Treasurer for the month of July 1995. Said return shall state the following: name; principal place of business; gross receipts during those months upon which the basis of the tax is imposed; amount of tax; such other reasonable and related information as the corporate authorities may require. On or before the last day of every month thereafter, each taxpayer shall make a like return to the Village Treasurer for a corresponding one month period. The tax provided for herein shall be based on "gross receipts", as herein defined, actually paid to the taxpayer for services billed on or after July 1, 1995. (Ord. 95-3-1, 3-7-1995; amd. Ord. 95-6-7, 6-20-1995)
2. The taxpayer making the return herein provided for shall, at the time of making such return, pay to the Village 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 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 difference between such billings and the taxable gross receipts. (Ord. 95-3-1, 3-7-1995)
3. 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. If a taxpayer under this subsection is unable to use a credit authorized by this subsection solely because the tax imposed by this Section has been replaced by the tax imposed under Section 3-1-6 of this Chapter, then the taxpayer may apply such credit against any tax due under Section 3-1-6 of this Chapter. (Ord. 99-5-10, 5-18-1999, eff. 8-1-1999)
4. No action to recover any amount of tax due under the provisions of this Section shall commence more than three (3) years after the due date of such amount.
F. 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 and, upon conviction thereof, shall be fined not less than two hundred dollars ($200.00) nor more than five hundred dollars ($500.00), and in addition shall be liable in a civil action for the amount of tax due, attorney fees incurred by the Village, plus interest and costs. (Ord. 95-3-1, 3-7-1995)