No tax is imposed by this subchapter 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 or electricity, or using or consuming electricity acquired in a purchase at retail, be subject to taxation under the provisions of this subchapter for such 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 imposed under this subchapter be imposed upon any person engaged in a business or upon any privilege unless the tax is imposed in like manner and at the same rate upon all persons engaged in the businesses of the same class in the village, whether privately or municipally owned or operated, or exercising the same privilege within the village. Pursuant to ILCS Ch. 65, Act 5, § 8-11-2(f), (1) distributing, supplying, furnishing or selling gas to school districts or units of local government within the corporate limits of the village is exempt from the gross receipts tax imposed under § 37.02 of this subchapter: and (2) any school district or unit of local government within the corporate limits of the village is exempt from the electricity use or consumption tax imposed under § 37.03 of this subchapter.
(Ord. 1998-31, passed 5-4-98; Am. Ord. 1999-32, passed 5-17-99; Am. Ord. 2011-21, passed 4-18-11)