A. Definitions: For the purposes of this Section, the following definitions shall apply:
GROSS RECEIPTS: The consideration received for the transmission of messages, or for distributing, supplying, furnishing or selling gas, electricity, or water for use or consumption and not for resale, as the case may be; 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 said 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. The term "gross receipts" shall not include any charges added to customers' bills pursuant to the provisions of section 5/9-221 or 5/9-222 of the Illinois Public Utilities Act 1 or any other separately stated charge added to customers' bills in respect of any tax or other governmental imposition.
PERSON: Any natural individual, firm, trust, estate, partnership, association, joint stock company, joint adventure, corporation, municipal corporation or political subdivision of this State, or a receiver, trustee, conservator or other representative appointed by order of any court.
TRANSMITTING MESSAGES: In addition to the usual and popular meaning of person-to-person communication, shall include the furnishing, for a consideration, of services or facilities (whether owned or leased) or both, to persons in connection with the transmission of messages where such persons do not, in turn, receive any consideration in connection therewith, but shall not include such furnishing of services or facilities to persons for the transmission of messages to the extent that any such services or facilities for the transmission of messages are furnished for a consideration, by such persons to other persons, for the transmission of messages. (Ord. 89-07, 3-21-1989; amd. Ord. 90-21, 8-28-1990)
B. Tax Imposed: A tax is imposed on all persons engaged in the following occupations or privileges:
1. Persons engaged in the business of transmitting messages by means of electricity, at the rate of five percent (5%) of the gross receipts from such business originating within the corporate limits of Seneca.
2. Persons engaged in the business of distributing, supplying, furnishing, or selling gas for use or consumption within the corporate limits of Seneca, and not for resale, at the rate of five percent (5%) of the gross receipts therefrom.
3. Persons engaged in the business of distributing, supplying, furnishing, or selling electricity for use or consumption within the corporate limits of Seneca, and not for resale, at the rate of five percent (5%) of the gross receipts therefrom. (Ord. 92-15, 6-2-1992) 2
Such tax shall be in addition to the payment of money, or value of products or services furnished to this Municipality by the taxpayer as compensation for the use of its streets, alleys, or other public places, or installation and maintenance therein, thereon, thereunder, of poles, wires, pipes or other equipment used in the operation of the taxpayer's business.
C. Exemption From Tax: No tax is imposed by this Section with respect to any transaction in interstate commerce or otherwise to the extent to which such 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 persons engaged in the business of distributing, supplying, furnishing or selling gas, water or electricity, or engaged in the business of transmitting messages be subject to 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.
D. Tax Returns: On or before May 31, 1989, each taxpayer shall make a return to the Village Clerk for the month of April 1989, stating:
1. His name.
2. His principal place of business.
3. His gross receipts during those months upon the basis of which the tax is imposed.
4. Amount of tax.
5. 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 Clerk for the immediately preceding month.
E. Payment Of Tax: The taxpayer making the return herein provided for shall, at the time of making such return, pay to the Village Clerk 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 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 differences between such billings and the taxable gross receipts.
F. Tax Credits: 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 or act 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.
G. Limit On Collection Of Tax: No action to recover any amount of tax due under the provisions of this Section shall be commenced more than three (3) years after the due date of such amount.
H. Effect Of Tax 3 : This Section shall take effect after publication and the tax provided for herein shall be based on the "gross receipts", as herein defined, actually paid to the taxpayer for services billed on or after April 1, 1989.
I. Violation: 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 one hundred dollars ($100.00) nor more than five hundred dollars ($500.00) and in addition shall be liable in a civil action for the amount of tax due. (Ord. 89-07, 3-21-1989)
Notes
| 1 | 1. 220 ILCS 5/1-101 et seq. |
| 2 | 1. Amending Ordinance 92-15 shall be effective as to gross receipts actually paid to the taxpayer for services billed on or after July 1, 1992; provided, however, that any amounts due or payable for any tax periods ending prior to July 1, 1992, are nevertheless to remain payable as if the amendatory Ordinance 92-15 had not been adopted. |
| 3 | 1. See footnote at subsection A of this Section, definition of "gross receipts". |