For the purpose of this Article 11, the following definitions
shall apply:
The consideration received for the distribution, 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 of account of the cost of this
service, product or commodity supplied, the cost of materials used,
labor or service cost, or any other expenses whatsoever. "Gross receipts"
shall not include any charges added to customers' bills pursuant to
the provisions of Section 9-221 or 9-222 of the Illinois Public Utilities
Act[1] or any other separately stated charge added to customers'
bills in respect of any tax or other governmental imposition, or receipts
from the Village of Lincolnwood for the sale to that Village of any
utility products or services. The term "gross receipts" shall also
not include that portion of the consideration received for distributing,
supplying, furnishing or selling gas, or electricity to school districts
or units of local government.
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, conservator or other representative appointed by order of
any court.
[1]
Editor's Note: See 220 ILCS 5/9-221 or 5/9-222.
A tax is imposed on all persons engaged in the following occupations
or privileges:
(A)
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 5% of the gross
receipts therefrom.
(B)
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 5% of the gross receipts therefrom. The tax imposed under this Section 8-11-2 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 Article 13 of this Chapter 8.
No tax is imposed by this Article 11 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 Article 11 for such transactions
as are or may become subject to taxation under the provisions of the
Municipal Retailers' Occupation Tax Act authorized pursuant to 65
ILCS 5/8-11-1.
The tax established by this Article 11 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.
Each taxpayer shall make a tax return as required by this Article
11 to the Village Treasurer on or before the last day of each month,
stating:
(A)
The name of the taxpayer.
(B)
The principal place of business of the taxpayer.
(C)
The gross receipts during the prior month upon the basis of which
the tax is imposed.
(D)
Amount of tax.
(E)
Such other reasonable and related information as the corporate authorities
may require.
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The taxpayer making the return shall, at the time of making
such return, pay to the Village Treasurer, the amount of tax herein
imposed. In connection with any return the taxpayer may, if the taxpayer
so elects, report and pay an amount based upon 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.
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If it shall appear that an amount of tax due under this Article 11 has been paid which was not in fact due, 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 Article 11 from the taxpayer who made the erroneous payment. However, no amount erroneously paid more than three years prior to the filing of a claim therefor shall be so credited. If a taxpayer under this Article 11 is unable to use a credit authorized by this Section 8-11-6 solely because the tax imposed by this Article 11 has been replaced by the tax imposed under Article 13 of this Chapter 8 then the taxpayer may apply such credit against any tax due under Article 13 of this Chapter 8.
No action to recover any amount of tax due under the provisions
of this Article 11 shall be commenced more than three years after
the due date of such amount.
The Village shall rebate to the individuals set out below the amount paid by them under the tax imposed in Section 8-11-2 of this Code. The individuals entitled to a rebate under this Article 11 shall be those persons who quality for benefits under the State of Illinois Senior Citizens and Disabled Persons Property Tax Relief and Pharmaceutical Assistance Act. In order to receive a rebate, the individual must present a copy of the federal tax return filed by the individual for the most recent year for which taxes are generally due, or an affidavit indicating that no income tax return was filed for the prior calendar year. The applicant shall also submit a copy of the Illinois Form IL-1363 circuit breaker application and utility bills for the period for which a rebate is sought indicating the amount of municipal utility taxes paid. Applications for rebate payments may be made only once annually at a time established by the Village, and payment for applications validly filed shall be made within 60 days after the filing of the application.
