(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 or electricity 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, excluding any utility tax imposed by the state and shall be determined without any deduction on account of the cost of transmitting the messages without any deduction on account of the cost of the service, product or commodity supplies, 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.
(1986 Code, § 19-81)
(B) Tax imposed. A tax is imposed on all persons engaged in the following occupations or privileges:
(1) In the occupation of distributing, supplying, furnishing or selling gas for use or consumption within the corporate limits of the city, and not for resale, at the rate of 3% of the gross receipts therefrom; and
(2) (a) Through July 31, 1998, in the occupation of distributing, supplying, furnishing or selling electricity for use or consumption within the corporate limits of the city, and for resale, at the rate of 3% of the gross receipts therefrom.
(b) 1. From August 1, 1998, and thereafter, persons engaged in the privilege of using or consuming electricity acquired in a purchase at retail and used or consumed within the corporate limits of the city at the following rates, calculated on a monthly basis for each purchaser.
Kilowatt Hours (kWh)Used or Consumed | Tax Per kWh |
Kilowatt Hours (kWh)Used or Consumed | Tax Per kWh |
0 - 2,000 | 0.3099 |
2,001 - 50,000 | 0.2187 |
50,001 - 100,000 | 0.1883 |
100,001 - 500,000 | 0.1796 |
500,001 - 1,000,000 | 0.1600 |
1,000,001 - 3,000,000 | 0.1500 |
3,000,001 - 5,000,000 | 0.1400 |
5,000,001 - 10,000,000 | 0.1300 |
10,000,001 - 20,000,000 | 0.1200 |
20,000,001 thereafter | 0.1100 |
2. Pursuant to ILCS Ch. 65, Act 5, § 8-11-2, the rates set forth in division (B)(2)(a) of this section shall be effective: (a) on August 1, 1998, for residential customers; and (b) for nonresidential customers on the date of the first bill issued pursuant to ILCS Ch. 220, Act 5, § 16-104, but in no case later than the last bill issued to that customer before December 31, 2000.
3. The provisions of this division (B)(2)(b) shall not be effective until August 1, 1998.
(1986 Code, § 19-82)
(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 person 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” authorized by ILCS Ch. 65, Act 5, § 8-11-1; 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.
(1986 Code, § 19-83)
(D) Collection. The tax authorized by this section 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 tax collected by a person delivering electricity shall constitute a debt owed to the municipality by the person delivering the electricity. Persons delivering electricity shall collect the tax from the purchaser by adding the tax to the gross charge for delivering the electricity, and taxes so collected shall be remitted to the municipality monthly. Persons delivering electricity shall also be authorized to add to the 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 pay the tax monthly, 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 the return, pay the municipality the amount of the tax collected pursuant to this section.
(1986 Code, § 19-84)
(E) Tax return and payment; reports to the municipality.
(1) On or before the last day of each month, each taxpayer shall make a return to the city for the preceding month stating.
(a) Taxpayer’s name;
(b) Taxpayer’s principal place of business;
(c) Taxpayer’s gross usage during those months upon the basis of which the tax is imposed;
(d) Amount of tax; and
(e) Such other reasonable and related information as the corporate authorities may require.
(2) On or before the last day of every month thereafter, each taxpayer shall make a like return to the city treasurer for a corresponding one month period.
(3) The taxpayer making the return herein provided for shall, at the time of making such return, pay to the city, 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.
(1986 Code, § 19-85)
(F) Erroneous payments. 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 years prior to the filing of a claim therefor shall be so credited.
(1986 Code, § 19-86)
(G) Action to recover tax due. No action to recover any amount of tax due under the provisions of this section shall be commenced more than three years after the due date of such amount.
(1986 Code, § 19-87)
(H) Penalties. 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 as set forth in § 36.999.
(1986 Code, § 19-88)
(I) Effective date of tax. 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 August 1, 1998.
(1986 Code, § 19-89)
(J) Legislative intent. The tax rates set forth in this section shall be used at least through December 31, 2008, and do not exceed the revenue that could have been collected during 1997 using the rates enumerated in ILCS Ch. 65, Act 5, § 8-11-2 as modified by Public Act 90-561.
(1986 Code, § 19-90) (Ord. 1991-28, passed 12-2-1991; Ord. 1992-10, passed 4-6-1992; Ord. 1994-08, passed 5-2-1994 Ord. 1999-01, passed 1-4-1999) Penalty, see § 36.999
Statutory reference:
Similar provisions, see ILCS Ch. 65, Act 5, § 8-11-2