(A) A tax is imposed on all persons engaged in the business of distributing, supplying, furnishing, or selling gas for use or consumption within the corporate limits of the village, and not for resale, at the rate of 3% of the gross receipts therefrom.
(B) On or before the last day of every month, each taxpayer shall make a return to the Director of Administrative services for the village stating:
(1) Name;
(2) Principal place of business;
(3) Gross receipts 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.
(C) The taxpayer making the return herein provided for shall, at the time of making such return, pay to the Village Treasurer the amount of tax herein imposed. In connection with any report the taxpayer may, if he or she so elects, report and pay an amount based upon his total billings of business subject to the tax during the period for which the report 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.
(D) Any taxpayer who fails to make a return or who makes a fraudulent return, or who willfully violates any other provision of this section is guilty of a misdemeanor and, upon conviction thereof, shall be fined not less than $100 nor more than $750, and in addition shall be liable in a civil action for the amount of tax due.
(Ord. 2003-27, passed 5-5-03; Am. Ord. 2011-21, passed 4-18-11; Am. Ord. 2016-57, passed 11-7-16)