The tax imposed by this article shall be known as the "Natural
Gas Use Tax" and is imposed in addition to all other taxes imposed
by the Village, the State of Illinois, or any other municipal corporation
or political subdivision thereof.
For the purpose of this article, the following definitions shall
apply:
PERSON
Any individual, firm, trust, estate, partnership, association,
joint-stock company, joint venture, corporation, limited liability
company, municipal corporation or political subdivision of this state,
or a receiver, trustee, conservator or other representative appointed
by order of any court.
PUBLIC UTILITY
A public utility, as that term is defined in Section 3-105
of the Public Utilities Act.
RETAILER
Any person engaged in the business of distributing, supplying,
furnishing, or selling gas.
SALE AT RETAIL
Any sale of gas by a retailer to a person for use or consumption,
and not for resale.
The Village President is authorized to enter into a contract
for collection of the tax imposed by this article with any public
utility providing gas service in the Village. The contract shall include
and substantially conform with the following provisions:
(A) The public utility will collect the tax from retail purchasers as
an independent contractor;
(B) The public utility will remit collected taxes to the Village Treasurer
no more often than once each month;
(C) The public utility will be entitled to withhold from tax collections
a service fee equal to 3% of the amounts collected and timely remitted
to the Village Treasurer;
(D) The public utility shall not be responsible to the Village for any
tax not actually collected from a retail purchaser; and
(E) Such additional terms as the parties may agree upon.
Every taxpayer shall keep accurate books and records, including
original source documents and books of entry, denoting the activities
or transactions that gave rise, or may have given rise, to any tax
liability or exemption under this article. All such books and records
shall, at all times during business hours, be subject to and available
for inspection by the Village.