Pursuant to § 8-11-2 of the Illinois Municipal Code (65 ILCS 5/8-11-2) and any and all other applicable authority, a tax is hereby imposed upon any and all of the following acts or privileges.
(A) Persons exercising the privilege of using or consuming gas acquired in a purchase at retail and used or consumed within the corporate limits of the village at the rate of 5% of the gross receipts therefrom for all such gas.
(B) Persons exercising 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 rates not to exceed the following, calculated on a monthly basis for each purchaser:
(1) For the first 2,000 kilowatt-hours used or consumed in a month: $0.408 per kilowatt-hour;
(2) For the next 43,000 kilowatt-hours used or consumed in a month: $0.267 per kilowatt-hour;
(3) For the next 50,000 kilowatt-hours used or consumed in a month: $0.241 per kilowatt-hour;
(4) For the next 400,000 kilowatt-hours used or consumed in a month: $0.234 per kilowatt-hour;
(5) For the next 500,000 kilowatt-hours used or consumed in a month: $0.227 per kilowatt-hour;
(6) For the next 2,000,000 kilowatt-hours used or consumed in a month: $0.214 per kilowatt-hour;
(7) For the next 2,000,000 kilowatt-hours used or consumed in a month: $0.211 per kilowatt-hour;
(8) For the next 5,000,000 kilowatt-hours used or consumed in a month: $0.207 per kilowatt-hour;
(9) For the next 10,000,000 kilowatt-hours used or consumed in a month: $0.204 per kilowatt-hour;
(10) For all electricity used or consumed in excess of 20,000,000 kilowatt-hours in a month: $0.201 per kilowatt-hour;
(C) The tax rates set forth in division (B) above will be used at least through 12-31-2008, are proportional to the rates enumerated in 65 ILCS 5/8-11-2 (as modified by Public Act No. 90-561) and do not exceed the revenue that could have been collected during 1997 using the rates enumerated in 65 ILCS 5/8-11-2 (as modified by Public Act No. 90-561).
(D) Pursuant to 65 ILCS 5/8-11-2, the rates set forth in division (B) above shall be effective upon approval by the State Commerce Commission.
(E) The tax is in addition to all taxes, fees and other revenue measures imposed by the village, the state or any other political subdivision of the state.
(F) The tax imposed by this subchapter is not imposed on such act or privilege to the extent such act or privilege may not, under the Constitution and statues of the United States, be made the subject of taxation by the municipality.
(G) The tax shall be imposed with respect to the use or consumption of electricity and gas by residential and non-residential customers beginning with the first bill issued by the person maintaining a place of business in the state who delivers electricity or gas after said tax has been incorporated into their charges, but no later than 8-1-2005.
(Prior Code, § 3-602) (Ord. 1462, passed 7-17-2006; Ord. 1463, passed 8-7-2006)