A. Definitions: For the purposes of this section, the following definitions shall apply:
GROSS RECEIPTS: The consideration received 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 the service, product or commodity supplied, the costs of materials used, labor or service cost, or any other expenses whatsoever. "Gross receipts" shall not include receipts received from the village of Shannon for the sale to the village of any of the utility products or service mentioned above.
PERSON: Any natural individual, firm, trust, estate, partnership, association, joint stock company, joint venture, corporation, municipal corporation or political subdivision of this state, or a receiver, trustee, conservator or other representative appointed by order of any court. (Ord. 202, 7-7-1987; amd. Ord. 295, 9-3-2002)
B. Imposition Of Tax; Rate 1 : 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 two percent (2%) of the gross receipts therefrom.
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 the gross receipts therefrom.
3. Persons engaged in the business of distributing, supplying, furnishing, or selling water for use or consumption within the corporate limits of the village, and not for resale, at the rate of two percent (2%) of the gross receipts therefrom. (Ord. 202, 7-7-1987; amd. Ord. 267, 7-7-1998; Ord. 295, 9-3-2002)
C. Exemptions: 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 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 section 8-11-1 of the Illinois municipal code, approved May 29, 1961, as amended. (Ord. 202, 7-7-1987; amd. Ord. 295, 9-3-2002)
D. Tax Is Additional: The tax 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, and other public places, or installation and maintenance therein, thereon or thereunder of poles, wires, pipes or other equipment used in the operation of the taxpayer's business.
E. Tax Remittance And Return:
1. On or before January 31, 1988, each taxpayer shall make a return to the village treasurer for the months of October, November, and December 1987, stating:
a. His name;
b. His principal place of business;
c. His gross receipts during those months upon the basis of which the tax is imposed;
d. Amount of tax;
e. Such other reasonable and related information as the corporate authorities may require.
On or before the last day of every third month thereafter, each taxpayer shall make a like return to the village treasurer for a corresponding three (3) month period.
2. The taxpayer making the return herein provided shall, at the time of making such return, pay to the village treasurer 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. Credits For Erroneous Payments: 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.
G. Statute Of Limitations: 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. (Ord. 202, 7-7-1987)
H. Penalties: 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 seven hundred fifty dollars ($750.00) and, in addition, shall be liable in a civil action for the amount of tax due. (Ord. 202, 7-7-1987; amd. 2011 Code)
Notes
| 1 | 1. The tax shall be based on the "gross receipts", as defined in subsection A of this section, actually paid to the taxpayer for the services billed on or after October 1, 1987. |