CHAPTER 24
MUNICIPAL NATURAL GAS USE TAX 1

SECTION:

3-24-1: Short Title

3-24-2: Definitions

3-24-3: Tax

3-24-4: Collection Of Tax By Public Utility

3-24-5: Books And Records

3-24-6: Penalty

3-24-7: Exemption

3-24-8: Severability

 

Notes

1	1. The tax provided for in this chapter shall be based on gas use for which delivery is billed on or after May 1, 2013.

3-24-1: SHORT TITLE:

The tax imposed by this chapter shall be known as the MUNICIPAL GAS USE TAX and is imposed in addition to all other taxes imposed by the city of Warrenville, the state of Illinois, or any other municipal corporation or political subdivision thereof. (Ord. 2675, 10-3-2011)

3-24-2: DEFINITIONS:

For the purpose of this chapter, the following definitions shall apply:

PERSON: Any individual, firm, trust, estate, partnership, association, joint stock company, joint venture, corporation, limited liability company, municipal corporation or political subdivision of this state, or a receiver, trustee, conservator or other representative appointed by order of any court.

PUBLIC UTILITIES ACT: The public utilities act as amended 1 .

PUBLIC UTILITY: As defined in section 3-105 of the public utilities act.

RETAIL PURCHASER: Any person who purchases gas in a sale at retail.

SALE AT RETAIL: Any sale of gas by a retailer to a person for use or consumption, and not for resale. For this purpose, the term "retailer" means any person engaged in the business of distributing, supplying, furnishing or selling gas. (Ord. 2675, 10-3-2011)

 

Notes

1	2. 220 ILCS 5/1-101 et seq.