§ 51.01  TAXATION GENERALLY.
   (A)   Definitions. Terms, whether capitalized or not, used in this section are defined pursuant to 65 ILCS 5/8-1l-2(d).
   (B)   Imposition of taxes. In addition to all taxes, fees and other revenue measures imposed by the village, state or any other political subdivision of the state, a tax is imposed on all persons engaged in the following occupations or privileges:
      (1)   Persons 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 5% of the gross receipts therefrom; and
      (2)   The privilege of using or consuming electricity acquired in a purchase at retail and used or consumed within the corporate limits of the village at rates not to exceed the following maximum rates, calculated on a monthly basis for each purchaser:
         (a)   For the first 2,000 kilowatt hours used or consumed in a month: $0.61 per kilowatt hour;
         (b)   For the next 48,000 kilowatt hours used or consumed in a month: $0.40 per kilowatt hour;
         (c)   For the next 50,000 kilowatt hours used or consumed in a month: $0.36 per kilowatt hour;
         (d)   For the next 400,000 kilowatt hours used or consumed in a month: $0.35 per kilowatt hour;
         (e)   For the next 500,000 kilowatt hours used or consumed in a month: $0.34 per kilowatt hour;
         (f)   For the next 2,000,000 kilowatt hours used or consumed in a month: $0.32 per kilowatt hour;
         (g)   For the next 2,000,000 kilowatt hours used or consumed in a month: $0.315 per kilowatt hour;
         (h)   For the next 5,000,000 kilowatt hours used or consumed in a month: $0.31 per kilowatt hour;
         (i)   For the next 10,000,000 kilowatt hours used or consumed in a month: $0.305 per kilowatt hour; and
         (j)   For all electricity used or consumed in excess of 20,000,000 kilowatt hours in a month: $0.30 per kilowatt hour.
   (C)   Exemptions. 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 or any political subdivision thereof, nor shall any person engaged in the business of distributing, supplying, furnishing or selling gas or electricity become subject to taxation under the provisions of the Non-Home Rule Municipal Retailers Tax (65 ILCS 5/8-11-1.3).
   (D)   Application. Such tax 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 taxpayers’ business.
   (E)   Collection. The tax imposed by division (B)(2) above shall be collected from the purchaser by the person maintaining a place of business in the state who delivers the electricity to the purchaser. The tax shall constitute a debt of the purchaser to the person who delivers the electricity to the purchaser. If the tax is unpaid, it 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; provided that, the person delivering electricity shall be allowed credit for such tax related to deliveries of electricity, the charges for which are written off as uncollectible; and, provided further that, if such charges are thereafter collected, the delivering supplier shall be obligated to remit such tax to the village. 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 be authorized to add to such gross charge an amount equal to 3% of the tax assessed pursuant to this section to reimburse the person delivering electricity for the expense incurred in keeping records, billing customers, preparing and filing returns, remitting tax and supplying data to the village. 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 village in the manner prescribed herein. Persons delivering electricity who file returns pursuant to this section shall, at the time of filing such return, pay the village the amount of the tax collected pursuant to this section.
   (F)   Books and records.
      (1)   Every person delivering electricity who is required to collect a tax pursuant to division (B)(2) above shall keep accurate books and records of all transactions which may affect the tax provided for herein including, but not limited to, records of the number of kilowatt hours (Kwh) used by each consumer within the village for each month, the charge imposed upon each consumer for the sale of the electricity and any related services, the amount of tax imposed by division (B)(2) above billed to each consumer of electricity and the amount of tax actually collected, the amount of the charge imposed and collected by the electric distributor as compensation for collecting the tax provided for in division (B)(2) above and the total gross receipts received by the electricity deliverer for each month not including the tax imposed by division (B)(2) above.
      (2)   Every person delivering electricity is required to collect a tax as set forth herein and shall provide to the village, within seven days of a written request, copies of all records, or any part thereof, which the village requests, which the electricity deliverer is required to keep pursuant to this section.
   (G)   Tax remittance and return.
      (1)   Every person collecting a tax pursuant to division (B)(1) above shall, on a monthly basis, file a return with the village in a form prescribed by the village along with the total revenues collected. The return and accompanying remittance shall be delivered to the village on or before the last day of the month following the month during which the tax is collected or is required to be collected under division (A) above.
      (2)   Each person who is required to pay a tax pursuant to division (B) above and who has not paid said tax to the electricity deliverer as provided for herein shall file a return with the village, as provided in this section, and pay directly to the village the tax on or before the last day of the month following the month during which the electricity and/or gas was used or consumed.
   (H)   Reports to the village.
      (1)   On or before the last day of each month, each taxpayer subject to division (B) above shall make a return to the Treasurer for the proceeding month stating:
         (a)   Name;
         (b)   Principal place of business;
         (c)   Gross receipts and/or kilowatt hours 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 village may require.
      (2)   On or before the last day of every third month, each taxpayer shall make a like return to the Treasurer for a corresponding three-month period.
      (3)   The taxpayer making the return herein provided for shall, at the time of making such return, pay to the Treasurer 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 difference between such billings and the taxable gross receipts.
   (I)   Errors. If it appears 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.
   (J)   Recovery deadline. 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.
(Ord. 332, passed 5-19-2010)  Penalty, see § 51.99