A. Definitions: For the purposes of this section, the following definitions shall apply:
GROSS RECEIPTS: The consideration received 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; 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 consideration received from the village for the sale to said village of the above enumerated products or services.
"Gross receipts" shall not include: 1) amounts added to customers' bills under section 9-222 of the public utilities act, or 2) amounts added to customers' bills by taxpayers who are not subject to rate regulation by the Illinois commerce commission for the purpose of recovering any of the tax liabilities described in section 9-222 of the public utilities act.
"Gross receipts" shall not include amounts added to customers' bills under section 9-221 of the public utilities act.
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.
PERSON MAINTAINING A PLACE OF BUSINESS IN THIS STATE: Any person having or maintaining within this state, directly or by a subsidiary or other affiliate, an office, generation facility, distribution facility, transmission facility, sales office or other place of business, or any employee, agent, or other representative operating within this state under the authority of the person or its subsidiary or other affiliate, irrespective of whether such place of business or agent or other representative is located in this state permanently or temporarily, or whether such person, subsidiary or other affiliate is licensed or qualified to do business in this state.
PURCHASE AT RETAIL: Any acquisition of electricity by a purchaser for purpose of use or consumption, and not for resale, but shall not include the use of electricity by a public utility, as defined in 65 Illinois Compiled Statutes 5/8-11-2, directly in the generation, production, transmission, delivery or sale of electricity.
PURCHASER: Any person who uses or consumes, within the corporate limits of the village, electricity acquired in a purchase at retail.
TAX COLLECTOR: The person delivering electricity to the purchaser. (1976 Code §18-48; amd. Ord. 90-27, 4-26-1990; Ord. 98-41, 7-23-1998; Ord. 98-60, 11-12-1998; Ord. 2003-02, 1-23-2003, eff. retroactive to 1-1-2003; Ord. 2006-62, 10-19-2006, eff. 12-1-2006; Ord. 2016-42, 12-1-2016, eff. 1-1-2017)
B. Tax Imposed 1 : A municipal utility tax is imposed on all persons engaged in the following occupations or privileges: (1976 Code §18-49)
1. (Rep. by Ord. 2003-02, 1-23-2003, eff. retroactive to 1-1-2003)
2. Persons engaged in the business of distributing, supplying, furnishing or selling gas for use or consumption within the village limits, and not for resale. (Ord. 2006-62, 10-19-2006, eff. 12-1-2006)
3. Persons engaged in the business of distributing, supplying, furnishing or selling electricity for use or consumption within the village limits and not for resale; provided, however, that said tax shall not be imposed with respect to distributing, supplying, furnishing or selling electricity where the privilege of using or consuming said electricity is subject to the tax imposed under this subsection. (1976 Code §18-49; amd. Ord. 98-41, 7-23-1998)
4. Reserved. (Ord. 2016-42, 12-1-2016, eff. 1-1-2017)
5. 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 village. The tax under this subsection shall be imposed with respect to the use or consumption of electricity by residential customers beginning with the first bill issued to such customers on or after September 1, 1998; and with respect to the use or consumption of electricity by nonresidential customers beginning with the first bill issued to such customers for delivery services in accordance with section 16-104 of the public utilities act 2 , or the first bill issued to such customers on or after January 1, 2001, whichever issuance occurs sooner. (Ord. 98-41, 7-23-1998)
C. Exemption From Tax, Saving Clause: 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 this state or any political subdivision thereof; nor shall any persons engaged in the business of distributing, supplying, furnishing or selling gas 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 65 Illinois Compiled Statutes 5/8-11-1.
If any section, subsection, sentence, clause, phrase or portion of this section is for any reason held invalid or unconstitutional by any court of competent jurisdiction, such portion shall be deemed a separate, distinct, and independent provision and such holding shall not affect the validity of the remaining provisions hereof. (Ord. 2016-42, 12-1-2016, eff. 1-1-2017)
D. Tax Rate: The rates of municipal utility taxation shall be as follows: (1976 Code §18-50)
1. Messages: (Rep. by Ord. 2003-02, 1-23-2003, eff. retroactive to 1-1-2003)
2. Gas: Persons engaged in the business of distributing, supplying, furnishing or selling gas for use or consumption within the village limits and not for resale, at the rate of five percent (5%) of the gross receipts therefrom. (Ord. 2006-62, 10-19-2006, eff. 12-1-2006)
3. Electricity Not For Resale: Persons engaged in the business of distributing, supplying, furnishing or selling electricity for use or consumption within the village limits and not for resale, at the rate of five percent (5%) of the gross receipts therefrom. (1976 Code §18-50)
4. Reserved. (Ord. 2016-42, 12-1-2016, eff. 1-1-2017)
5. Electricity Purchased At Retail:
a. 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 village at the following rates, calculated on a monthly basis for each purchaser:
(1) For the first 2,000 kilowatt hours used or consumed in a month: 0.567 cent per kilowatt hour;
(2) For the next 48,000 kilowatt hours used or consumed in a month: 0.370 cent per kilowatt hour;
(3) For the next 50,000 kilowatt hours used or consumed in a month: 0.364 cent per kilowatt hour;
(4) For the next 400,000 kilowatt hours used or consumed in a month: 0.268 cent per kilowatt hour;
(5) For the next 500,000 kilowatt hours used or consumed in a month: 0.027 cent per kilowatt hour;
(6) For the next 2,000,000 kilowatt hours used or consumed in a month: 0.023 cent per kilowatt hour;
(7) For the next 2,000,000 kilowatt hours used or consumed in a month: 0.019 cent per kilowatt hour;
(8) For the next 5,000,000 kilowatt hours used or consumed in a month: 0.016 cent per kilowatt hour;
(9) For the next 10,000,000 kilowatt hours used or consumed in a month: 0.013 cent per kilowatt hour; and
(10) For all electricity used or consumed in excess of 20,000,000 kilowatt hours in a month: 0.010 cent per kilowatt hour.
b. Subject to the provisions of subsection D5e of this section, regarding the delivery of electricity to resellers, the tax imposed under subsection B5 of this section shall be collected from purchasers by the person maintaining a place of business in this state who delivers electricity to such purchasers. This tax shall constitute a debt of the purchaser to the person who delivers the electricity to the purchaser and is recoverable at the same time and in the same manner as the original charge for delivering the electricity.
c. Any such tax required to be collected, and any such tax in fact collected, shall constitute a debt owed to the village by the 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.
d. 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 also be authorized to add to such gross charge an amount equal to three percent (3%) of the tax they collect to reimburse them for their expenses incurred in keeping records, billing customers, preparing and filing returns, remitting the tax and supplying data to the village upon request. For purposes of this subsection D5, any partial payment of a billed amount not specifically identified by the purchaser shall be deemed to be for the delivery of electricity.
e. Electricity that is delivered to a person in this village shall be considered to be for use and consumption by that person unless the person receiving the electricity has an active resale number issued by the Illinois commerce commission, or such other appropriate governmental body or agency having jurisdiction, and furnishes that number to the person who delivers the electricity, and certifies to that person that the sale is either entirely or partially nontaxable as a sale for resale.
(1) If a person who receives electricity in the village claims to be an authorized reseller of electricity, that person shall apply to the appropriate governmental body or agency for a resale number. Such person shall provide the village with a copy of said resale number and shall furnish such additional information as the village may reasonably require to demonstrate that such person is not liable for the tax imposed by this section on any purchases of electricity. Upon receipt of such information, the village shall issue confirmation of such person's status as a reseller under this section.
(2) The village may revoke such person's status as a reseller under this section if the person fails to pay any tax payable under this section for electricity used or consumed by the person; if the number was obtained through misrepresentation; and/or if the number is no longer necessary because the person has discontinued making resales.
(3) If a reseller has acquired electricity partly for use or consumption and partly for resale, the reseller shall pay the tax imposed pursuant to this section directly to the village as to the amount of electricity that the reseller uses or consumes, and shall collect and remit said tax as to the amount of electricity delivered by the reseller to a purchaser.
(4) Any person who delivers electricity to a reseller having an active resale number and complying with all other conditions of this section shall be excused from collecting and remitting the tax on any portion of the electricity delivered to the reseller, provided that the person reports to the village the total amount of electricity delivered to the reseller, and such other information that the village may reasonably require. (Ord. 98-41, 7-23-1998)
E. Tax Is An Additional Tax: The municipal utility 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. (1976 Code §18-52)
F. Tax Return Required:
1. On or before the last day of each and every month, each taxpayer and/or tax collector, shall make a return to the director of finance for the calendar month preceding the month in which the return is to be made, including:
a. The name of the taxpayer or tax collector;
b. The principal place of business of the taxpayer or tax collector;
c. The gross receipts of the taxpayer; except with respect to the tax imposed under subsection B5 of this section, in which case the return shall state the number of kilowatt hours, within each of the categories set forth therein, sold by the tax collector to the purchasers, and in the event that the purchaser is required to pay said tax directly to the village, the number of kilowatt hours within each of said categories used or consumed by the taxpayer; (Ord. 2005-57, 9-15-2005)
d. A spreadsheet or similar document, transmitted electronically or in such other format as specified by the director of finance, listing each address to which gas or electricity was distributed, supplied, furnished, sold or delivered, along with the amount of gross receipts or kilowatt hours, as applicable, the taxpayer and/or tax collector is attributing to each such address for purposes of calculating the amount of tax; (Ord. 2016-42, 12-1-2016, eff. 1-1-2017)
e. The amount of tax;
f. Such other information as the director of finance may require. (Ord. 2005-57, 9-15-2005)
2. At the time of filing said return, the taxpayer or the tax collector, as the case may be, shall pay to the village the amount of the tax imposed pursuant to this section; provided, however, that a taxpayer being taxed on the basis of gross receipts may elect to report and pay an amount of tax based upon the total billings 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.
3. Every taxpayer and/or tax collector required to pay the tax imposed by this section shall keep accurate books and records of its business or activities, including contemporaneous books and records denoting the transactions that gave rise, or may have given rise, to any tax liability under this section. Said books and records shall be subject to and available for inspection by the village and/or its designated agents at all times during the business hours of the taxpayer and/or tax collector. (Ord. 98-41, 7-23-1998)
4. Any person who fails to include all of the information required to be shown on a return or who includes inaccurate information on a return shall pay a penalty of not less than fifty dollars ($50.00) per day nor more than two hundred dollars ($200.00) per day until such inaccuracy or omission is corrected; provided, however, that should any omission or inaccuracy be corrected within sixty (60) days after the required filing date, the penalty shall be reduced by fifty percent (50%). Such penalty shall be in addition to any other fine or penalty imposed for other violations of this chapter. (Ord. 2007-18, 4-5-2007, eff. retroactive to 9-15-2005)
G. Payment Of Tax: The taxpayer making the return specified in subsection F of this section shall, at the time of making the return, pay to the director of finance the amount of tax herein imposed; provided, that in connection with any return, the taxpayer may, if he so elects, report and pay an amount based upon his 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. (1976 Code §18-54)
H. Interest And Penalties: It shall be unlawful for any taxpayer to fail to make a return, or to make a fraudulent return, or to wilfully violate any other provision of this section. (Ord. 2001-14, 4-26-2001; amd. Ord. 2004-03, 1-22-2004)
Nothing in this section shall be construed as limiting any additional or further remedies that the village may have relating to the enforcement of this section, or the collection of the amount of any tax due hereunder. (Ord. 2001-04, 1-25-2001; amd. Ord. 2004-03, 1-22-2004)
Notes
| 1 | 1. 65 ILCS 5/8-11-2(1); 35 ILCS 610/1 et seq., 615/1 et seq.; 65 ILCS 5/8-11-2(3); 35 ILCS 620/1; 65 ILCS 5/8-11-1(4). |
| 2 | 1. 220 ILCS 5/16-104. |