§ 36.052 TAX IMPOSED UPON THE CONSUMPTION OF ELECTRICITY.
   (A)   Pursuant to ILCS Ch. 65, Act 5, § 8-11-2 and any and all other applicable authority, a tax is imposed upon the privilege of using or consuming electricity acquired in a purchase at retail and used or consumed within the corporate limits of the Village at the following rates, calculated on a monthly basis for each purchaser:
      (1)   For residential customers, at the following rates:
         (a)   For the first 2,000 kilowatt-hours used or consumed in a month: $0.577 cents per kilowatt-hour;
         (b)   For the next 48,000 kilowatt-hours used or consumed in a month: $0.430 cents per kilowatt-hour;
         (c)   For the next 50,000 kilowatt-hours used or consumed in a month: $0.345 cents per kilowatt-hour;
         (d)   For the next 400,000 kilowatt- hours used or consumed in a month: $0.333 cents per kilowatt hour;
         (e)   For the next 500,000 kilowatt- hours used or consumed in a month: $0.259 cents per kilowatt-hour;
         (f)   For the next 2,000,000 kilowatt- hours used or consumed in a month: $0.200 cents per kilowatt-hour;
         (g)   For the next 2,000,000 kilowatt- hours used or consumed in a month: $0.170 cents per kilowatt-hour;
         (h)   For the next 5,000,000 kilowatt- hours used or consumed in a month: $0.140 cents per kilowatt-hour;
         (i)   For the next 10,000,000 kilowatt- hours used or consumed in a month: $0.110 cents per kilowatt-hour; and
         (j)   For all electricity used or consumed in excess of 20,000,000 kilowatt-hours in a month: $0.080 cents per kilowatt-hour.
      (2)   For non-residential customers, at the rate of 5% of the gross receipts therefrom, until the earlier to occur of:
         (a)   The last bill for electric service issued prior to December 31, 2000; or
         (b)   The date of the first bill for electric service issued to such nonresidential customer pursuant to ILCS Ch. 220, Act 5, § 16-104; after which time the rates set forth in paragraph (A)(1) above shall apply to such non-residential customers.
   (B)   The tax is in addition to all taxes, fees and other revenue measures imposed by the Village, the state or any other political subdivision of the state.
   (C)   Notwithstanding any other provision of this subchapter, the tax shall not be imposed if and to the extent that imposition or collection of the tax would violate the Constitution or Statutes of the United States or the Constitution of the State of Illinois.
   (D)   The tax shall be imposed with respect to the use or consumption of electricity by residential customers beginning with the first bill issued on or after September 1, 1998 and with respect to the use or consumption of electricity by nonresidential customers beginning with the first bill issued to such customers for delivery services in accordance with § 16-104 of the Public Utilities Act (ILCS Ch. 220, Act 5, § 16- 104), or the first bill issued to such customers on or after January 1, 2001, whichever issuance occurs sooner.
(Ord. 98-2127, passed 7-28-98)