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(A) Tax imposed. A tax is imposed on all persons engaged in the following occupations or privileges: The privilege of using or consuming electricity/gas acquired in a purchase at retail and used or consumed within the corporate limits of the municipality at the following rate, calculated on a monthly basis for each purchaser: 5% of the gross receipts for electricity/gas.
(1) 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 the 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 engaged in the business of transmitting messages, or using or consuming electricity/gas 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 ILCS Ch. 65, Act 5, § 8-11-1; nor shall any tax authorized by this section be imposed upon any person engaged in a business or on 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 municipality, whether privately or municipally owned or operated, or exercising the same privilege within the municipality.
(2) Any account(s) of the Village of Shiloh shall be exempt from the taxes imposed by this section.
(C) Additional taxes. The tax shall be in addition to other taxes levied upon the taxpayer or its business.
(1) The tax authorized by this section shall be collected from the purchaser by the person maintaining a place of business in the state who delivers the electricity/gas to the purchaser. This tax shall constitute a debt of the purchaser to the person who delivers the electricity/gas to the purchaser and if unpaid, is recoverable in the same manner as the original charge for delivering the electricity/gas. Any tax required to be collected pursuant to this section and any such tax collected by a person delivering electricity/gas shall constitute a debt owed to the municipality by such person delivering the electricity/gas. Persons delivering electricity/gas shall collect the tax from the purchaser by adding such tax to the gross charge for delivering the electricity/gas.
(2) Persons delivering electricity/gas shall also be authorized to add to the gross charge an amount equal to 3% of the tax to reimburse the person delivering electricity/gas for the expense incurred in keeping records, billing customers, preparing and filing returns, remitting the tax and supplying data to the municipality upon request. If the person delivering electricity/gas fails to collect the tax from the purchaser, then the purchaser shall be required to pay the tax directly to the municipality in the manner prescribed by the municipality. Persons delivering electricity/gas who file returns pursuant to this paragraph shall, at the time of filing the return, pay the municipality the amount of the tax collected pursuant to this section.
(3) Persons delivering electricity/gas shall provide the village an updated list of the purchasers of electricity/gas within the village on a quarterly basis commencing 9-1-1998.
(4) Revenues generated from this utility tax are to be allocated for street lights and acquisition or improvement of the park(s) by the village.
(E) Reports to municipality.
(1) On or before the last day of each month, the persons delivering electricity/gas shall make a return to the village for the preceding month stating:
(a) His or her name;
(b) His or her principal place of business;
(c) His or her gross receipts and/or kilowatt-hour/therms usage during the month upon the basis of which the tax is imposed;
(d) Amount of tax; and
(e) Such other reasonable and related information as the corporate authorities may require.
(2) The persons delivering electricity/gas making the return herein provided for shall, at the time of making the return, pay to the village, the amount of tax herein imposed: provided that, in connection with any return, the persons delivering electricity/gas may, if he or she so elects, report and pay an amount based upon his or her 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 the billings and the taxable gross receipts.
(F) Credit for over-payment.
(1) 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 the amount shall be credited against any tax due, or to become due, under this section from the persons delivering electricity/gas who made the erroneous payment; provided that no amounts erroneously paid more than three years prior to the filing of a claim therefor shall be so credited.
(2) No action to recover any amount of tax due under the provisions of this section shall be commenced more than three years after the due date of the amount.
(Ord. 2016-01-04D, passed 1-4-2016)
Similar provisions, see ILCS Ch. 65, Act 5, § 8-11-2