A. Imposition Of Tax; Rates:
1. A tax is imposed on all persons engaged in 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:
Number Of Kilowatt Hours Used Or Consumed Per Month | Amount Per Kilowatt Hour |
Number Of Kilowatt Hours Used Or Consumed Per Month | Amount Per Kilowatt Hour |
First 2,000 | $0.5550 |
Next 48,000 | 0.3650 |
Next 50,000 | 0.3280 |
Next 400,000 | 0.3200 |
Next 500,000 | 0.3100 |
Next 2,000,000 | 0.2920 |
Next 2,000,000 | 0.2880 |
Next 5,000,000 | 0.2830 |
Next 10,000,000 | 0.2775 |
All electricity used or consumed in excess of 20,000,000 | 0.2725 |
2. The tax rates set forth in subsection A1 of this section will be used at least through December 31, 2008, are proportional to the rates enumerated in 65 Illinois Compiled Statutes 5/8-11-2 (as modified by public act 90-561), and do not exceed the revenue that could have been collected during 1997 using the rates enumerated in 65 Illinois Compiled Statutes 5/8-11-2 (as modified by public act 90-561).
3. Pursuant to 65 Illinois Compiled Statutes 5/8-11-2, the rates set forth in subsection A1 of this section shall be effective: a) on August 1, 1998, for residential customers; and b) on the earlier of the last bill issued prior to December 31, 2000, or the date of the first bill issued pursuant to 220 Illinois Compiled Statutes 5/16-104 for nonresidential customers. (Ord. 267, 7-7-1987)
B. Exceptions: None of the taxes authorized by this section may be imposed with respect to any transaction in interstate commerce or otherwise to the extent to which the business or privilege may not, under the constitution and statutes of the United States, be made the subject of taxation by this state or any political subdivision thereof, nor shall any persons engaged in the business of distributing, supplying, furnishing, or selling or transmitting gas, water or electricity, or using or consuming electricity acquired in a purchase at retail, be subject to taxation under the provisions of this section for those transactions that 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; nor shall any tax authorized by this section be imposed upon any person engaged in a business or any privilege unless the tax is imposed in like manner and at the same rate upon all persons engaged in businesses of the same class in the village, whether privately or municipally owned or operated, or exercising the same privilege within the village. (Ord. 267, 7-7-1987; amd. Ord. 295, 9-3-2002; 2011 Code)
C. Tax Is Additional: The tax imposed by this section shall be in addition to other taxes levied upon the taxpayer or its business.
D. Collection Of Tax:
1. The tax authorized by this section shall be collected from the purchaser by the person maintaining a place of business in this state who delivers the electricity to the purchaser. (Ord. 267, 7-7-1987)
2. This tax shall constitute a debt of the purchaser to the person who delivers the electricity to the purchaser and, if unpaid, is recoverable in the same manner as the original charge for delivering the electricity. Persons delivering electricity shall collect the tax from the purchaser by adding such tax to the gross charge for delivering the electricity. Persons delivering electricity shall also be authorized to add to such gross charge an amount equal to three percent (3%) of the tax to reimburse the person delivering electricity for the expense incurred in keeping records, billing customers, preparing and filing returns, remitting the tax and supplying data to the village upon request. (Ord. 267, 7-7-1987; amd. 2011 Code)
3. If the person delivering electricity fails to collect the tax from the purchaser, then the purchaser shall be required to pay the tax directly to the village in the manner prescribed by the village. Persons delivering electricity who file returns pursuant to this subsection shall, at the time of filing such return, pay the village the amount of the tax collected pursuant to this section.
E. Tax Remittance And Return:
1. On or before the last day of each month, each taxpayer shall make a return to the village for the preceding month stating:
a. His name.
b. His principal place of business. (Ord. 267, 7-7-1987)
c. His kilowatt hour usage during the month upon the basis of which the tax is imposed. (Ord. 267, 7-7-1987; amd. 2011 Code)
d. Amount of tax.
e. Such other reasonable and related information as the corporate authorities may require.
2. The taxpayer making the return herein provided shall, at the time of making such return, pay to the village 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. 267, 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 1 . (Ord. 267, 7-7-1998; amd. 2011 Code)
Notes
| 1 | 1. 65 ILCS 5/8-11-2. |