A. Tax Imposed. Except as otherwise provided by this chapter, a tax is imposed on the privilege of using or consuming gas in the Village that is purchased in a sale at retail at the rate of five cents ($0.05) per therm.
B. Applicability of Municipal Gas Use Tax. The ultimate incidence of and liability for payment of the tax is on the retail purchaser, and nothing in this chapter shall be construed to impose a tax on the occupation of distributing, supplying, furnishing, selling or transporting gas.
C. Payment of Municipal Gas Use Tax.
1. The retail purchaser shall pay the tax, measured by therms of gas delivered to the retail purchaser's premises, to the public utility designated to collect the tax pursuant to Section 4.23.040 of this chapter on or before the payment due date of the public utility's bill first reflecting the tax, or directly to the Village on or before the fifteenth day of the second month following the month in which the gas is delivered to the retail purchaser if no public utility has been designated to collect the tax pursuant to Section 4.23.040 or if the gas is delivered by a person other than a public utility so designated.
2. A person who purchases gas for resale and therefore does not pay the tax imposed by this chapter with respect to the use or consumption of the gas, but who later uses or consumes part or all of the gas, shall pay the tax directly to the Village Treasurer on or before the fifteenth day of the second month following the month in which the gas is used or consumed.
D. Limitation of Municipal Gas Use Tax.
1. Nothing in this Chapter shall be construed to impose a tax upon any person, business or activity which, under the constitutions of the United States or State of Illinois, may not be made the subject of taxation by the Village.
2. To prevent multiple taxation, the use of gas in the Village by a retail purchaser shall be exempt from the tax imposed by this chapter if the gross receipts from the sale at retail of such gas to the retail purchaser are properly subject to a tax imposed upon the seller of such gas pursuant to the Village's Gas Distribution Occupation Tax, as provided in Chapter 4.22 of this Code. (Ord. MC-3-2014 § 2, 2014)