None of the taxes authorized by this subchapter may be imposed 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 the subject of taxation by this state or any political subdivision thereof; nor shall any person engaged in the business of distributing, supplying, furnishing, selling, transmitting gas or electricity, or using or consuming electricity acquired in a purchase at retail, be subject to taxation under the provisions of this subchapter for those transactions that are or may become subject to taxation under the provisions of the Municipal Retailers’ Occupation Tax Act as authorized by 65 ILCS 5/8-11-1; nor shall any tax authorized by this subchapter be imposed upon any person engaged in businesses or on any privilege unless the tax is imposed in 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, or exercising the same privilege within the municipality. Any accounts of the city for the use of consumption of electricity or gas shall be exempted from the taxes imposed by this subchapter.Any local government body or school district whose territory includes the municipality shall also be exempt from the taxes imposed by this subchapter for such accounts attributable to buildings and facilities located in the city.
(Prior Code, § 127.03) (Ord. 00-5, passed 5-1-2000; Ord. 00-14, passed 9-5-2000; Ord. 15-06, passed 8-3-2015)