A tax is imposed on all persons engaged in the following occupations or privileges:
(A) Persons engaged in the business of distributing, supplying, furnishing or selling natural gas for use or consumption within the corporate limits of the Village and not for resale, at the rate of 5% of the gross receipts therefrom.
(B) 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 5% of the gross receipts therefrom. The tax imposed under this section shall not apply with respect to gross receipts pertaining to bills for the distribution, supply, furnishing, or sale of electricity where the use or consumption of the electricity is subject to the tax imposed under § 36.052.
(C) No tax is imposed by this subchapter with respect to any transaction in interstate commerce or otherwise to the extent to which that 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 person engaged in the business of distributing, supplying, furnishing or selling natural gas be subject to taxation under the provisions of this subchapter for those transactions as are or may become subject to taxation under the provisions of the Municipal Retailer's Occupation Tax, authorized by ILCS Ch. 65, Act 5, § 8-11-1, approved May 29, 1961, as amended.
(D) The tax provided for in this subchapter shall be based on the gross receipts, as herein defined, actually paid to the taxpayer for services billed on or after November 1, 1976.
('73 Code, § 31-46) (Ord. 76-1193, passed 8-5-76; Am. Ord. 93-1844, passed 7-27-93; Am. Ord. 98-2127, passed 7-28-98)