(A) Definitions. For the purpose of this section, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
GROSS RECEIPTS. The consideration received for the transmission of messages or for distributing, supplying, furnishing or selling gas, electricity or water for use or consumption and not for resale, as the case may be, and for all services rendered in connection therewith valued in money, whether received in money or otherwise, including cash, credit, services and property of every kind and material and for all services rendered therewith, and shall be determined without any deduction on account of the cost of transmitting said messages without any deduction on account of the cost of the service, product or commodity supplied; the cost of materials used; labor or service cost; or any other expenses whatsoever.
PERSON. Any natural individual, firm, trust, estate, partnership, association, joint stock company, joint adventure, corporation, municipal corporation or political subdivision of this state or a receiver, trustee, conservator or other representative appointed by order of any court.
TRANSMITTING MESSAGES. In addition to the usual and popular meaning of person-to-person communication, shall include the furnishing, for a consideration, of services or facilities (whether owned or leased), or both, to persons in connection with the transmission of messages where such persons do not, in turn, receive any consideration in connection therewith, but shall not include such furnishing of services or facilities for the transmission of messages are furnished, for a consideration, by such persons to other persons, for the transmission of messages.
(B) Tax imposed. Persons engaged in the business of transmitting messages by means of electricity or radio magnetic waves, or fiber optics, at the rate of 5% of the gross receipts from such business originating within the corporate limits of the village.
(C) Exemptions. 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, finishing or selling gas, water or electricity or engaged in the business of transmitting messages be subject to taxation under the provisions of this chapter for such transactions as are or may become subject to taxation under the provisions of the Municipal Retailers’ Occupation Tax Act, being 35 ILCS 120/1 et seq., authorized by the Illinois Municipal Code, being 65 ILCS 5.
(D) Scope of tax. Such tax shall be in addition to the payment of money, or value of products or services furnished to this municipality by the taxpayer as compensation for the use of its streets, alleys or other public places or installation and maintenance therein, thereon or thereunder of poles, wires, pipes or other equipment used in the operation of the taxpayers’ business.
(E) Effective date. This section shall take effect after publication and the tax provided for herein shall be based on the gross receipts, as herein defined, actually paid to the taxpayer for services billed on or after November 1, 1958.
(Prior Code, § 36.25) (Ord. 98-03-02, passed 3-9-1998)