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:
Natural gas.
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.
The Public Utilities Act, 220 ILCS 5/1-101 et seq., as amended.
A public utility, as that term is defined in Section 3-105
of the Public Utilities Act.[1]
Any person who purchases gas in a sale at retail.
Any person engaged in the business of distributing, supplying,
furnishing, or selling gas.
Any sale of gas by a retailer to a person for use or consumption,
and not for resale.
[1]
Editor's Note: See 220 ILCS 5/3-105.
(A)
Except as otherwise provided in this article, a tax is imposed on
the privilege of using or consuming gas in the Village that is purchased
in a sale at retail at the rate of $0.04 per therm.
(B)
The ultimate incidence of and liability for payment of the tax is
on the retail purchaser, and nothing in this article shall be construed
to impose a tax on the occupation of distributing, supplying, furnishing,
selling or transporting gas.
(C)
The retail purchaser shall pay the tax, measured by therms of gas delivered to the retail purchaser's premises, to the public utility designated to collect the tax pursuant to Section 8-19-4 of this article on or before the payment due date of the public utility's bill first reflecting the tax; provided, however, that if no public utility has been designated to collect the tax pursuant to Section 8-19-4 of this article, the retail purchaser shall pay the tax directly to the Village Treasurer on or before the 15th day of the second month following the month in which the gas is delivered to the retail purchaser.
(D)
Nothing in this article shall be construed to impose a tax upon any
person, business or activity which, under the constitutions of the
United States or State of Illinois, may not be made the subject of
taxation by the Village.
(E)
A person who purchases gas for resale and therefore does not pay
the tax imposed by this article with respect to the use or consumption
of the gas, but who later uses or consumes part or all of the gas,
shall pay the tax directly to the Village Treasurer on or before the
15th day of the second month following the month in which the gas
is used or consumed.
(F)
The tax shall apply to gas for which the delivery to the retail purchaser
is billed by a public utility on or after April 1, 2008.
(G)
If it shall appear that an amount of tax has been paid which was
not due under the provisions of this article, whether as a result
of mistake of fact or an error of law, then such amount shall be (1)
credited against any tax due, or to become due, under this article
from the taxpayer who made the erroneous payment, or (2) subject to
a refund if no such tax is due or to become due; provided, however,
that no amounts erroneously paid more than three years prior to the
filing of a claim therefore shall be so credited or refunded.
(H)
No action to recover any amount of tax due under the provisions of
this article shall be commenced more than three years after the due
date of such amount.
(I)
To prevent multiple taxation, the use of gas in the Village by a retail purchaser shall be exempt from the tax imposed by this article if the gross receipts from the sale at retail of such gas to the retail purchaser are properly subject to a tax imposed upon the seller of such gas pursuant to the Village's municipal utility tax, as amended from time to time, as set forth in Chapter 8, Article 11, of this Code, and as authorized pursuant to Section 8-11-2 of the Illinois Municipal Code (65 ILCS 5/8-11-2).
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.
