A. Definitions: For the purpose of this section and the imposing of the municipal utilities tax, the following definitions or meanings shall apply:
GROSS RECEIPTS: The consideration received for distributing, supplying, furnishing or selling gas, electricity or water for use or consumption and not for resale, 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 the service, product or commodity supplied, the cost of materials used, labor or service cost, or any other expenses whatsoever.
"Gross receipts" shall not include receipts received from the village or the sale to the village of any utility products or services.
PERSON: Any natural individual, firm, trust, estate, partnership, association, joint stock company, joint venture, corporation, municipal corporation or political subdivision of this state, or a receiver, trustee, guardian or other representative appointed by order of any court.
TAXPAYER: A person who, individually or through his agents, employees or permittees, engages in the act or privilege of distributing, supplying, furnishing, or selling gas or electricity and who incurs a tax liability under this section. (Ord. 10-05, 4-20-2010)
B. Tax Imposed: In accordance with the provisions of 65 Illinois Compiled Statutes 5/8-11-2, a tax is imposed upon all persons engaged in the following occupations or privileges in the village: (Ord. 87-07A, 8-26-1987)
1. Persons engaged in the business of distributing, supplying, furnishing or selling gas for use or consumption within the corporate limits of the village, and not for resale, at the rate of five percent (5%) of the gross receipts therefrom;
2. Persons engaged in the business of distributing, supplying, furnishing or selling electricity for use or consumption, within the corporate limits of the village, and not for resale, at the rate of five percent (5%) of the gross receipts therefrom 2 ;
3. Persons engaged in the business of distributing, supplying, furnishing or selling water for use or consumption within the corporation limits of the village, and not for resale, at the rate of five percent (5%) of the gross receipts therefrom. (Ord. 87-07A, 8-26-1987; amd. Ord. 02-15, 9-3-2002, eff. 1-1-2003)
C. Exemptions:
1. No tax is imposed by this section with respect to any transaction in interstate commerce or otherwise to the extent to which such business may not, under the constitution and statutes of the United States, be made subject to taxation by the state of Illinois or any political subdivision thereof; nor shall any person engaged in the business of distributing, supplying, furnishing or selling gas, water or electricity be subject to taxation under the provisions of this section for such transactions as are or may become subject to taxation under the provisions of the "municipal retailers' occupation tax act", being 65 Illinois Compiled Statutes 5/8-11-1; nor shall any tax authorized by this section be imposed on any person engaged in a business unless such tax is imposed in a 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.
2. The tax imposed under this section shall not apply with respect to gross receipts pertaining to bills for the distribution, supply, furnishing or sale of electricity where the use or consumption of the electricity is subject to the tax imposed under section 3-4-2 of this chapter. (Ord. 10-05, 4-20-2010)
D. Tax Additional To Other Charges: The tax imposed by this section shall be in addition to the payment of money, or value of products or services furnished to the village 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. (Ord. 87-07A, 8-26-1987)
E. Return By Taxpayer: On or before the sixtieth day following the close of each quarter of a calendar year, each taxpayer shall prepare and transmit to the village clerk a quarterly report covering such three (3) month period, stating the following:
1. Name of taxpayer;
2. Principal place of business of taxpayer;
3. Gross receipts of taxpayer during the three (3) month period covered by the report or return upon which the tax imposed hereunder is based;
4. Amount of tax;
5. Such other reasonable and related information as the village clerk may require.
The taxpayer making the return shall, at the time of transmitting such return to the village clerk, pay to the village clerk the amount of tax imposed hereunder; provided, that in connection with any return, the taxpayer may, at the taxpayer's election, report and pay an amount based upon the 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 bills and the taxable gross receipts. (Ord. 87-07A, 8-26-1987; amd. 1998 Code)
F. Overpayment: 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 any credit or refund of such tax shall be made only in accordance with the provisions of subsection 3-4-3G of this chapter.
G. Penalty: Any taxpayer who fails to make a return as herein required, or who makes a fraudulent return, or who wilfully violates any other provision of this section, shall, upon conviction thereof, be punished by a fine as provided in section 1-4-1 of this code for each such offense, and in addition thereto, may be liable in a civil action for the amount of the tax due, plus interest and penalties as provided in subsection 3-4-3K of this chapter.
H. Action To Recover Tax: The statute of limitations for filing any action to recover any amount of tax due under the provisions of this section shall be in accordance with subsection 3-4-3N of this chapter. (Ord. 01-01, 1-2-2001)
Notes
| 1 | 1. 65 ILCS 5/8-11-2. |
| 2 | 1. See section 3-4-2 of this chapter. |