(A) Recitals. The facts and statements contained in the preamble to the ordinance set forth in this section are found to be true and correct and are hereby adopted as part of this section.
(B) Adoption of method of collecting taxes for the privilege of using electricity. The municipal code of the village shall be amended by the addition of this section.
(C) Tax imposed.
(1) A tax is imposed on all persons engaged in the following occupations or privileges: the privilege of using or consuming electricity acquired in a purchase at retail and used or consumed within the corporate limits of the municipality 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: $0.0033 per kilowatt-hour;
2. For the next 48,000 kilowatt-hours used or consumed in a month: $0.0022 per kilowatt-hour;
3. For the next 50,000 kilowatt-hours used or consumed in a month: $0.0020 per kilowatt-hour;
4. For the next 400,000 kilowatt-hours used or consumed in a month: $0.0019 per kilowatt-hour;
5. For the next 500,000 kilowatt-hours used or consumed in a month: $0.0019 per kilowatt-hour; and
6. For the next 2,000,000 kilowatt-hours used or consumed in a month: $0.0017 per kilowatt-hour.
(2) Pursuant to 65 ILCS 5/8-11-2, the rates set forth in division (C)(1) above shall be effective:
(a) On August 1, 1999 for residential customers; and
(b) On the earlier of:
1. The last bill issued prior to December 31, 2000; or
2. The date of the first bill issued pursuant to 220 ILCS 5/16-104 for non-residential customers.
(3) Pursuant to 65 ILCS 5/8-11-2, § 37.25 shall specifically remain in effect:
(a) For receipts attributable to residential customers, until July 31, 1999; and
(b) For receipts attributable to non-residential customers, the earlier of:
1. Through the last bill issued prior to November 30, 2000; or
2. The date of the first bill issued to such non-residential customer, pursuant to 220 ILCS 5/16-104.
(4) The provisions of this section shall not be effective until August 1, 1999.
(D) Exceptions. 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 United States statutes, be made the subject of taxation by this state or any political subdivision thereof; nor shall any persons engaged in the business of distributing, supplying, furnishing or selling or transmitting gas, water or electricity or engaged in the business of transmitting messages or using or consuming electricity acquired in a purchase at retail be subject to taxation under the provisions of this chapter for those transactions that are or may become subject to taxation under the provisions of the Municipal Retailers’ Occupation Tax Act, as authorized by 65 ILCS 5/8-11-1; nor shall any tax authorized by this chapter be imposed upon any person engaged in a business or on any privilege unless the tax is imposed in like manner and at the same rate upon all persons engaged in businesses of the same class in the municipality, whether privately or municipally owned or operated or exercising the same privilege within the municipality.
(E) Additional taxes. Such tax shall be in addition to other taxes levied upon the taxpayer or its business.
(F) Collection.
(1) The tax authorized by this chapter shall be collected from the purchaser by the person maintaining a place of business in this state who delivers the electricity to the purchaser. This tax shall constitute a debt of the purchaser to the person who delivers the electricity to the purchaser and, if unpaid, is recoverable in the same manner as the original charge for delivering the electricity. Any tax required to be collected pursuant to this chapter and any such tax collected by a person delivering electricity shall constitute a debt owed to the municipality by such person delivering the electricity.
(2) Persons delivering electricity shall collect the tax from the purchaser by adding such tax to the gross charge for delivering the electricity. Persons delivering electricity shall also be authorized to add to such gross charge an amount equal to 3% of the tax to reimburse the person delivering electricity for the expense incurred in keeping records, billing customers, preparing and filing returns, remitting the tax and supplying data to the municipality upon request. If the person delivering electricity fails to collect the tax from the purchaser, then the purchaser shall be required to pay the tax directly to the municipality in the manner prescribed by the municipality. Persons delivering electricity who file returns pursuant to this section shall, at the time of filing such return, pay the municipality the amount of the tax collected pursuant to this chapter.
(3) Returns, which shall contain not less than the information required as provided in divisions (G)(1)(a) through (G)(1)(e) below, shall be filed with the Village Treasurer on or before the last day of March, June, September and December of each year for the three-month period ending on the last day of the immediately preceding month.
(G) Reports to municipality.
(1) On or before the last day of March, June, September and December of each year, each taxpayer who has not paid the tax imposed by this chapter to a person delivering electricity, as set forth in division (F) above, and who is not otherwise exempted from paying such tax shall make a return to the Village Treasurer for the three-month period ending on the last day of the immediately preceding month stating:
(a) His or her name;
(b) His or her principal place of business;
(c) His or her gross receipts and/or kilowatt-hour usage during the month upon the basis of which the tax is imposed;
(d) Amount of tax; or
(e) Such other reasonable and related information as the corporate authorities may require.
(2) The taxpayer making the return herein provided for shall, at the time of making such return, pay to the village the amount of tax herein imposed; provided that in connection with any return, the taxpayer may, if he or she so elects, report and pay an amount based upon his or her total billings of business subject to the tax during the period for which the return 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.
(H) Credit for over-payment.
(1) If it shall appear that an amount of tax has been paid which was not due under the provisions of this chapter, whether as the result of a mistake of fact or an error of law, then such amount shall be credited against any tax due, or to become due, under this chapter from the taxpayer who made the erroneous payment; provided that no amounts erroneously paid more than three years prior to the filing of a claim therefor shall be so credited.
(2) No action to recover any amount of tax due under the provisions of this chapter shall be commenced more than three years after the due date of such amount.
(I) Effect. In the event that Public Act 90-561 is declared unconstitutional, or if division (C) above is voided by court action, the provisions of § 37.25 shall remain in effect in all respects as if it had never been amended by this section and any amounts paid to the village by any person delivering electricity pursuant to this amendatory section shall be deemed to have been paid pursuant to the municipal utility tax as it existed prior to the passage of this amendatory section.
(Prior Code, § 36.27) (Ord. 99-04-03, passed 4-12-1999) Penalty, see § 36.99