(A) Credit. Effective with respect to gas for which the delivery to the retail purchaser is billed by a public utility on or after June 1, 2010, a retail purchaser that uses or consumes more than 547,000 therms of gas in the village during a month, shall, upon submitting evidence of such use and consumption to the village based upon the retail purchaser's monthly gas bill and payment of the tax with respect to such use and consumption, be entitled to a credit of 3.4 cents ($0.034) per therm, in the form of a refund from the village, for each therm of gas used or consumed in the village during a month, beginning with the first therm used or consumed above 547,000 therms in such month. The village shall administer the credit. If the village enters into a contract for collection of the tax imposed by this section with a public utility providing gas service in the village, the public utility shall have no responsibility to administer the credit or to provide gas usage information to the village related to the credit.
(B) Direct payment. Effective with respect to gas used or consumed from and after June 1, 2010, in lieu of the credit described in division (A) of this section, a retail purchaser that demonstrates to the village that it uses or consumes over 547,000 therms of gas in the village in a month based upon the retail purchaser's monthly gas bill may enter into an agreement with the village to pay the tax directly to the Village Treasurer on a monthly basis at a rate of 3.5 cents ($0.035) per therm for the first 547,000 therms of gas used or consumed in the village in a month and 0.1 cent ($0.001) per therm for each additional therm of gas used or consumed in the village in such month and such terms and conditions (including, without limitation, payment of estimated taxes) as are negotiated between the village and the retail purchaser. The Village President, or such person as is designated by the Village President, is authorized to enter into such an agreement with a retail purchaser. At least 45 days prior to the effective date of any such agreement, the village shall provide notice to the public utility that the retail purchaser is exempt from collection of the tax by the public utility under the contract between the village and the public utility for collection of the tax, if such a contract is then in effect and the public utility shall not be required to provide gas usage information to the village related to the retail purchaser.
(C) Credit provisions as of May 1, 2010. Effective with respect to gas used or consumed from and after May 1, 2010, a retail purchaser that uses or consumes more than 547,000 therms of gas in the village during a month shall, upon submitting evidence of such use and consumption to the village based upon the retail purchaser's monthly gas bill and payment of the tax with respect to such use and consumption, be entitled to a credit of $0.034 per therm, in the form of a refund from the village, for each therm of gas used or consumed in the village in such month, beginning with the first therm used or consumed above 547,000 therms in such month. The village shall administer the credit. If the village enters into or has entered into a contract for the collection of the tax imposed by this subchapter with a public utility providing gas service in the village, the public utility shall have no responsibility to administer the credit or to provide gas usage information to the village related to the credit.
(D) Direct payment provisions as of May 1, 2010. Effective with respect to gas used or consumed from and after May 1, 2010, in lieu of the credit described in division (C) of this section, a retail purchaser that demonstrates to the village that it uses or consumes more than 547,000 therms of gas in the village during a month based on such purchaser's monthly gas bill may enter into an agreement with the village to pay the tax directly to the Village Treasurer on a monthly basis at a rate of $0.035 per therm for the first 547,000 therms used or consumed in the village in a given month and $0.01 per therm for each additional therm of gas used or consumed in the village in such month, and provided, further that any retail purchaser that has entered into an agreement with the village prior to May 1, 2010 under the provisions of division (B) of this section which agreement remains in effect as of May 1, 2010 shall be entitled to amend such agreement to reflect the substance of this division (D). Such agreements or amendments may contain such terms as are negotiated by the village and the retail purchaser (including, without limitation, terms for the payment of estimated taxes). The Village President or his designee shall be entitled to enter into such agreements or amendments. The village shall provide notice to any relevant public utility not less than 45 days prior to the effective date of such an agreement that the retail purchaser is exempt from collection of the tax imposed by this subchapter by the public utility under the provisions of any contract for the collection of such tax between the village and such public utility, and the public utility shall not be required to provide gas usage information to the village related to such retail purchaser.
(Ord. 06-0438, passed 8-16-06; Am. Ord. 10-0842, passed 4-7-10; Am. Ord. 10-0862, passed 5-19-10)