A. Definitions: When used in this Section, the following words and terms shall have the meanings ascribed to them as follows:
GROSS RECEIPTS: The consideration received for the transmission of messages or for distributing, supplying, furnishing or selling natural gas or electricity for use or consumption and not for resale, as the case may be, except that consideration received from the City, 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 to persons for the transmission of messages to the extent that any such 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: A tax is imposed on all persons engaged in the following occupations or privileges:
1. Persons engaged in the business of transmitting messages by means of electricity at the rate of three percent (3%) of the gross receipts from such business originating within the corporate limits of Taylorville.
2. Persons engaged in the business of distributing, supplying, furnishing or selling natural gas for use or consumption within the corporate limits of Taylorville, and not for resale, at the rate of three percent (3%) of the gross receipts therefrom.
3. Persons engaged in the business of distributing, supplying, furnishing or selling electricity for use or consumption within the corporate limits of Taylorville, and not for resale, at the rate of three percent (3%) of the gross receipts therefrom.
4.
a. 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; $0.366 cents per kilowatt-hour;
(2) For the next 48,000 kilowatt-hours used or consumed in a month; $0.24 cents per kilowatt-hour;
(3) For the next 50,000 kilowatt-hours used or consumed in a month; $0.216 cents per kilowatt-hour;
(4) For the next 400,000 kilowatt-hours used or consumed in a month; $0.21 cents per kilowatt-hour;
(5) For the next 500,000 kilowatt-hours used or consumed in a month; $0.204 cents per kilowatt-hour;
(6) For the next 2,000,000 kilowatt-hours used or consumed in a month; $0.192 cents per kilowatt-hour;
(7) For the next 2,000,000 kilowatt-hours used or consumed in a month; $0.189 cents per kilowatt-hour;
(8) For the next 5,000,000 kilowatt-hours used or consumed in a month; $0.186 cents per kilowatt-hour;
(9) For the next 10,000,000 kilowatt-hours used or consumed in a month; $0.183 cents per kilowatt hour; and
(10) For all electricity used or consumed in excess of 20,000,000 kilowatt-hours in a month; $0.18 cents per kilowatt-hour.
The tax rates set forth in the preceding table shall be used effective January 1, 2009, and they shall remain in effect until such time as amended.
b. (Rep. by Ord. 3402, 10-20-2008, eff. 1-1-2009)
c. (Rep. by Ord. 3402, 10-20-2008, eff. 1-1-2009)
d. The tax authorized herein 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 Section and any such tax collected by a person delivering electricity shall constitute a debt owed to the Municipality by such person delivering the electricity. 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 three percent (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 subsection shall, at the time of filing such return, pay the Municipality the amount of the tax collected pursuant to this Section.
C. Exceptions: None of the taxes authorized by this Section 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; 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 Section for those transactions that are or may become subject to taxation under the provisions of the "Municipal Retailers' Occupation Tax Act 1 " authorized by Section 8-11-1 of the Illinois Municipal Code, nor shall any tax authorized by this Section 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.
D. Additional Taxes: Such tax shall be in addition to other taxes levied upon the taxpayer or its business; and 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 taxpayer's business.
E. Tax Return Required: On or before December 31, 1989, each taxpayer shall make a return to the City Treasurer for the months of September, October and November 1989, stating:
1. His name.
2. His principal place of business.
3. His gross receipts and/or kilowatt-hour usage during the month upon the basis of which the tax is imposed.
4. Amount of tax.
5. Such other reasonable and related information as the Corporate Authorities may require.
On or before the last day of every month thereafter, commencing January 1, 1990, each taxpayer shall make a like return to the City Treasurer for each one month period until September 30, 1998. Commencing October 1, 1998, each taxpayer shall make a like return to the City Treasurer at the time set forth below which corresponds to such taxpayer's total annual taxes accrued and payable to the City ("annual" shall mean and include the period commencing January 1 and ending December 31 of each year):
Annual Taxes Accrued | Return Due Date Each Calendar Year |
$0.01 to $0.99 | No return until tax liability exceeds $0.99 |
$1.00 to $99.99 | Annually (January 30 for previous January through December) |
$100.00 to $299.99 | Semiannual (July 30 for January through June; and January 30 for July through December) |
$300.00 to $1,199.99 | Quarterly (April 30 for January through March; July 30 for April through June; October 30 for July through September; January 30 for October through December) |
$1,200.00 and over | Monthly (on last day of each month for previous month) |
F. Payment Of Tax: The taxpayer making the return herein provided for shall, at the time of making such return, pay to the City Treasurer the amount of tax herein imposed.
G. Tax Credits: If it shall appear that an amount of tax has been paid which was not due under the provisions of this Section, 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 Section from the taxpayer who made the erroneous payment; provided, that no amounts erroneously paid more than three (3) years prior to the filing of a claim therefor shall be so credited.
H. Violation Of Provisions; Penalty: Any taxpayer who fails to make a return, or who makes a fraudulent return, or who wilfully violates any other provision of this Section is guilty of a misdemeanor and, upon conviction thereof, shall be fined not less than one hundred dollars ($100.00) nor more than seven hundred fifty dollars ($750.00) and in addition, shall be liable in a civil action for the amount of tax due, plus statutory interest.
I. Statute Of Limitations: No action to recover any amount of tax due under the provisions of this Section shall be commenced more than three (3) years after the due date of such amount.
J. Division Of Municipal Utility Taxes: The Municipal Utility Taxes collected shall be deposited in the City's Street Maintenance Fund and allocated therein and expended as follows:
1. One-fifth (1/5) to a Common Street Maintenance Account Fund up to a maximum of three hundred thousand dollars ($300,000.00); and one-fifth (1/5) to Ward 1; and one-fifth (1/5) to Ward 2; and one-fifth (1/5) to Ward 3; and one-fifth (1/5) to Ward 4.
2. At any time the balance in the Common Street Maintenance Account Fund is three hundred thousand dollars ($300,000.00), then any Municipal Utility Taxes shall be then equally divided and allocated as follows: one-fourth (1/4) to Ward 1; and one-fourth (1/4) to Ward 2; and one-fourth (1/4) to Ward 3; and one-fourth (1/4) to Ward 4.
3. All monies to be expended from the Common Street Maintenance Fund for any proposed project from time to time must first be presented, debated and voted on at a Street and Sewer Committee meeting. If such vote results in a positive recommendation, then such proposed project and proposed expenditure of funds from the Common Street Maintenance Fund shall be presented to the City Council for consideration and vote; provided, however, no expenditure of funds from the Common Street Maintenance Fund may be approved unless it is for emergency purposes and such approval received a minimum of six (6) affirmative votes from the aldermen then in office declaring and identifying such emergency. (Ord. 2345, 8-21-1989; amd. 1993 Code; Ord. 2872, 9-8-1998; Ord. 2909, 4-19-1999; Ord. 3402, 10-20-2008, eff. 1-1-2009; Ord. 3858, 8-20-2018; Ord. 4065, 9-20-2021)
Notes
| 1 | 1. 35 ILCS 120/1 et seq. |