(A) Pursuant to § 8-11-2 of the Illinois Municipal Code, ILCS Ch. 65, Act 5, § 8-11-2, and any and all other applicable authority, a tax is imposed upon the privilege of using or consuming electricity acquired in a purchase at retail and used or consumed within the corporate limits of the village at the following rates, calculated on a monthly basis for each purchaser:
(1) For the first 2,000 kilowatt-hours used or consumed in a month: 0.315 cents per kilowatt-hour;
(2) For the next 48,000 kilowatt-hours used or consumed in a month: 0.207 cents per kilowatt-hour;
(3) For the next 50,000 kilowatt-hours used or consumed in a month: 0.186 cents per kilowatt-hour;
(4) For the next 400,000 kilowatt-hours used or consumed in a month: 0.180 cents per kilowatt-hour;
(5) For the next 500,000 kilowatt-hours used or consumed in a month: 0.174 cents per kilowatt- hour;
(6) For the next 2,000,000 kilowatt-hours used or consumed in a month: 0.165 cents per kilowatt-hour;
(7) For the next 2,000,000 kilowatt-hours used or consumed in a month: 0.162 cents per kilowatt-hour;
(8) For the next 5,000,000 kilowatt-hours used or consumed in a month: 0.159 cents per kilowatt-hour;
(9) For the next 10,000,000 kilowatt-hours used or consumed in a month: 0.156 cents per kilowatt-hour; and
(10) For all electricity used or consumed in excess of 20,000,000 kilowatt-hours in a month: 0.153 cents per kilowatt-hour.
(B) The rates set forth in division (A) shall be effective on all electricity used or consumed in a purchase at retail on or after July 1, 2011.
(C) The tax is in addition to all taxes, fees and other revenue measures levied upon the taxpayer or its business by the village, the state or any other political subdivision.
(D) None of the taxes authorized by this chapter 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 this state or any political subdivision thereof.
(Ord. 1999-32, passed 5-17-99; Am. Ord. 2011-20, passed 4-18-11)