As used in this Article 13, unless the context otherwise requires,
the following definitions shall apply.
The school districts, library districts and units of local
government.
Any natural individual, firm, trust, estate, partnership,
association, joint-stock company, joint venture, corporation, limited
liability company, municipal corporation, the state or any of its
political subdivisions, any state university created by statute, or
a receiver, trustee, conservator or other representative appointed
by order of any court.
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.
Any acquisition of electricity by a purchaser for purposes of use or consumption, and not for resale, but shall not include the use of electricity by a public utility, as defined in Section 8-11-2 of the Illinois Municipal Code, 65 ILCS 5/8-11-2, directly in the generation, production, transmission, delivery or sale of electricity.
Any person who uses or consumes, within the corporate limits
of the Village, electricity acquired in a purchase at retail, other
than an exempt purchaser.
The person delivering electricity to the purchaser.
(A)
Pursuant to Section 8-11-2 of the Illinois Municipal Code, 65 ILCS 5/8-11-2, and any and all other applicable authority, a tax is imposed upon 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:
$0.546 per kilowatt-hour;
(2)
For the next 48,000 kilowatt-hours used or consumed in a month:
$0.394 per kilowatt-hour;
(3)
For the next 50,000 kilowatt-hours used or consumed in a month:
$0.356 per kilowatt-hour;
(4)
For the next 400,000 kilowatt-hours used or consumed in a month:
$0.336 per kilowatt-hour;
(5)
For the next 500,000 kilowatt-hours used or consumed in a month:
$0.334 per kilowatt-hour;
(6)
For the next 2,000,000 kilowatt-hours used or consumed in a
month: $0.300 per kilowatt-hour;
(7)
For the next 2,000,000 kilowatt-hours used or consumed in a
month: $0.280 per kilowatt-hour;
(8)
For the next 5,000,000 kilowatt-hours used or consumed in a
month: $0.260 per kilowatt-hour;
(9)
For the next 10,000,000 kilowatt-hours used or consumed in a
month: $0.240 per kilowatt-hour; and
(10)
For all electricity used or consumed in excess of 20,000,000
kilowatt-hours in a month: $0.220 per kilowatt-hour.
(B)
The tax is in addition to all taxes, fees and other revenue measures
imposed by the Village, the State of Illinois or any other political
subdivision of the state.
(C)
Notwithstanding any other provision of this Chapter 8, the tax shall not be imposed if and to the extent that imposition or collection of the tax would violate the Constitution or statutes of the United States or the Constitution of the State of Illinois.
(D)
The tax shall be imposed with respect to the use or consumption of
electricity by residential customers beginning with the first bill
issued 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, 220
ILCS 5/16-104, or the first bill issued to such customers on or after
January 1, 2001, whichever issuance occurs sooner.
(A)
Subject to the provisions of Section 8-13-5 of this Code regarding the delivery of electricity to resellers, the tax imposed under this Article 13 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.
(B)
Any tax required to be collected by this Article 13, and any 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.
(C)
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 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 Article 13,
any partial payment of a billed amount not specifically identified
by the purchaser shall be deemed to be for the delivery of electricity.
(A)
Every tax collector shall on a monthly basis file a return in a form prescribed by the Village Finance Director. The return and accompanying remittance shall be due 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 Section 8-13-3 of this Code.
(B)
If the person delivering electricity fails to collect the tax from the purchaser or is excused from collecting the tax under Section 8-13-5 of this Code, then the purchaser shall file a return in a form prescribed by the Village Finance Director and pay the tax directly to the Village on or before the last day of the month following the month during which the electricity is used or consumed.
(A)
Electricity that is delivered to a person in the 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 Village Finance Director 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.
(B)
If a person who receives electricity in the Village claims to be
an authorized reseller of electricity, that person shall apply to
the Village Finance Director for a resale number. The applicant shall
state facts showing why it is not liable for the tax imposed by this
Article 13 on any purchases of electricity and shall furnish such
additional information as the Village Finance Director may reasonably
require.
(C)
Upon approval of the application the Village Finance Director shall
assign a resale number to the applicant and shall certify the number
to the applicant.
(D)
The Village Finance Director may cancel the resale number of any
person if the person fails to pay any tax payable under this Article
13 for electricity used or consumed by the person, or if the number:
(1) was obtained through misrepresentation; or (2) is no longer necessary
because the person has discontinued making resales.
(E)
(1)
If a reseller has acquired electricity partly for use or consumption and partly for resale, the reseller shall pay the tax imposed by this Article 13 directly to the Village Finance Director pursuant to Section 8-13-4(B) of this Code on the amount of electricity that the reseller uses or consumes, and shall collect the tax pursuant to Section 8-13-3 of this Code and remit the tax pursuant to Section 8-13-4(A) of this Code on the amount of electricity delivered by the reseller to a purchaser.
(2)
Any person who delivers electricity to a reseller having an active resale number and complying with all other conditions of this Section 8-13-5 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 Finance Director the total amount of electricity delivered to the reseller, and such other information that the Village Finance Director may reasonably require.
Every tax collector, and every taxpayer required to pay the
tax imposed by this Article 13, shall keep accurate books and records
of its business or activity, including contemporaneous books and records
denoting the transactions that gave rise, or may have given rise,
to any tax liability under this Article 13. The books and records
shall be subject to and available for inspection at all times during
business hours of the day.
Notwithstanding any other provision of this Code, in order to
permit sound fiscal planning and budgeting by the Village, no person
shall be entitled to a refund of, or credit for, a tax imposed under
this Article 13 unless the person files a claim for refund or credit
within one year after the date on which the tax was paid or remitted
to the Village Finance Director.
The Village shall rebate to the individuals set out below the amount paid by them under the tax imposed pursuant to Section 8-13-2 of this Code. The individuals entitled to a rebate under this Article 13 shall be those persons who quality for benefits under the Illinois Senior Citizens and Disabled Persons Property Tax Relief and Pharmaceutical Assistance Act, 320 ILCS 25/1 et seq., as may be amended. 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 electric bills for the period for which a rebate is sought indicating the amount of municipal electric 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 filing of the application.
School districts, library districts and units of local government are exempt purchasers under this Article 13 and are not subject to the tax imposed in Section 8-13-2 of this Code.
