§ 33.05  MUNICIPAL FRANCHISE UTILITY TAX (WATER RECEIPTS).
   (A)   Necessity. There is a continuing increase in cost of services rendered to its citizens.
   (B)   Effective date. This section shall be effective and shall apply to all billings after 1-1-2002.
   (C)   Fee schedule.
      (1)   See the Fee Schedule in § 34.01.
      (2)   The following bulk users are identified herein. Additional ones may be known to the Company and shall be assessed accordingly.
 
Valley View Mobile Home Park
100 Julius Drive
Shiloh, IL 62269
250 units
Shiloh Mobile Home Park
109 South High Street
Shiloh, IL 62269
35 units
Lake Suzanne Mobile Home Park
301 North Main Street
Shiloh, IL 62269
111 Units
 
      (3)   The rate to be subject to change from time to time as the village determines necessary.
   (D)   Collection. 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 water to the purchaser. This tax shall constitute a debt of the purchaser to the person who delivers the water to the purchaser and if unpaid, is recoverable in the same manner as the original charge for delivering the water. Any tax required to be collected pursuant to this section and any such tax collected by a person delivering water shall constitute a debt owed to the municipality by the person delivering water. Persons delivering water shall collect the tax from the purchaser by adding the tax to the gross charge for delivering the water. Persons delivering water shall also be authorized to add to the gross charge an amount equal to 3% of the tax to reimburse the person delivering water for the expense incurred in keeping records, billing customers, preparing and filing returns, remitting tax, supplying data to the village upon request and any other costs associated with this tax. If the person delivering water 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 water who file returns pursuant to this division shall, at the time of filing the return, pay the municipality the amount of the tax collected pursuant to this section. Persons delivering water shall provide the village an updated list of the purchasers of water within the village on a quarterly basis commencing 1-11-2002.
   (E)   Reports to municipality.
      (1)   On or before the last day of each month, the persons delivering water shall make a return to the village for the preceding month stating:
         (a)   Name;
         (b)   Principal place of business;
         (c)   Gross receipts 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 water 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 water 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. 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 water 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. 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.
Statutory reference:
   Similar provisions, see ILCS Ch. 65, Act 5, § 8-11-2