§ 37.07 REMITTANCE AND RETURN OF TAX ON USE OF ELECTRICIY.

   (A)   Every tax collector shall on a monthly basis file a return to the Director of Administrative Services for the Village of South Elgin stating:

      (1)   Name;

      (2)   Principal place of business;

      (3)   Kilowatt-hour usage during the prior month upon the basis of which the tax is imposed;

      (4)   Amount of tax; and

      (5)   Such other reasonable and related information as the corporate authorities may require.

   (B)   The return and accompanying remittance shall be due on or before the last day of the month following the month during which the tax is collected or is required to be collected under this subchapter.

   (C)   If the person delivering electricity fails to collect the tax from the purchaser or is excused from collecting the tax under this subchapter, then the purchaser shall file a return in a form prescribed by the Village Treasurer and pay the tax directly to the village on or before the last day of the month following the month during which the electricity is used or consumed.

(Ord. 2003-27, 5-5-03; Am. Ord. 2016-57, passed 11-7-16) Penalty, see § 37.99