[Amended 2-14-1994 by Ord. No. 94-05]
The tax imposed by this article shall be known as the "municipal utility tax" and is imposed in addition to all other taxes imposed by the Village, the state, and any other governmental entity.[1]
[1]
Editor's Note: See 65 ILCS 5/8-11-2.
[Amended 7-27-1998 by Ord. No. 98-5; 1-24-2000 by Ord. No. 00-03]
A. 
A tax is hereby imposed on all persons engaged in the following occupations or privileges:
(1) 
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 a rate of 5% of the gross receipts therefrom; and
(2) 
The privilege of using or consuming electricity acquired in a purchase at retail and used or consumed within the corporate limits of the municipality at the following rates for each purchaser:
[Amended 7-27-2016 by Ord. No. 16-16]
Kilowatt-hours Consumed per Month
Tax
(cents per kilowatt-hour)
For the first 2,000 kilowatt hours
$0.565
For the next 48,000 kilowatt hours
$0.323
For the next 50,000 kilowatt hours
$0.322
For the next 400,000 kilowatt hours
$0.321
For the next 500,000 kilowatt hours
$0.139
For the next 2,000,000 kilowatt hours
$0.120
For the next 2,000,000 kilowatt hours
$0.119
For the next 5,000,000 kilowatt hours
$0.118
For the next 10,000,000 kilowatt hours
$0.117
For the next 20,000,000 kilowatt hours
$0.116
The taxes set forth in the preceding table will be used at least through December 31, 2008, are proportional to the rates enumerated in ILCS Ch. 65, Act 5, § 8-11-2 (as amended), and do not exceed the revenue that could have been collected during 1997 using the rates enumerated in ILCS Ch. 65, Act 5, § 8-11-2 (as modified by Public Act 90-561). Pursuant to ILCS Ch. 65, Act 5, § 8-11-2, the rates set forth herein shall be effective:
(a) 
On August 1, 1998 for residential customers; and
(b) 
On the earlier of (1) the first bill issued after January 1, 2001, or (2) the date of the first bill issued pursuant to ILCS Ch. 220, Act 5, § 16-104, for nonresidential customers. The provisions of Subsection A(2) shall not be effective until August 1, 1998.
B. 
The taxes imposed by this article are not imposed on any transaction in interstate commerce, or on any act of privilege to the extent that such act or privilege may not, under the Constitution or statutes of the United States, be made the subject of taxation by the Village, or on any person distributing, supplying, furnishing, or selling gas or electricity that is subject to taxation under the provisions of the Municipal Retailers' Occupation Tax Act, ILCS Ch. 65, Act 5, § 8-11-1, as amended.
C. 
The taxes imposed by this article are 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.
The definitions of the terms set forth in ILCS Ch. 65, Act 5, § 8-11-2(c) and (d), as amended, are hereby incorporated by reference as the definitions of the terms used in this article.
[Amended 4-25-1994 by Ord. No. 94-07]
A. 
On or before the last day of each month, each taxpayer shall make and file a return with the Village on a form prescribed by the Village, for the preceding calendar month, stating:
(1) 
Name of taxpayer;
(2) 
Taxpayer's principal place of business;
(3) 
The gross receipts and/or kilowatt-hour usage during the month upon the basis of which the tax is imposed;
(4) 
Amount of tax; and
(5) 
Such other reasonable and related information as the Village may require.
B. 
The taxpayer making the return required by this section shall, at the time of filing, pay the amount of the tax imposed by this article to the Village.
C. 
If the Village finds that the information required for the making of an accurate return cannot reasonably be compiled by the taxpayer within 15 days after the close of the calendar month for which a return is to be made, the Village may grant an extension of time for the filing of such return for a period not to exceed 30 calendar days. The granting of such an extension may be conditioned upon the deposit by the taxpayer with the Village an amount of money equal to the amount estimated by the Village to be due with the return so extended. All such deposits shall be credited against the taxpayer's liabilities under this article. If any such deposit exceeds the taxpayer's present and probable future liabilities under this article, the Village shall issue to the taxpayer a credit memorandum which may be assigned by the taxpayer to a similar taxpayer under this article, in accordance with reasonable rules and regulations prescribed by the Village.
If the Village determines that an amount of tax had been paid which was not due under this article, whether as a mistake of fact or an error of law, then such an amount shall be credited against any tax due, or to become due, under this article from the taxpayer who made the erroneous payment. Any request for a claim shall be in writing and shall state the basis for the request of a credit. No amounts erroneously paid more than three years prior to the filing of a claim therefor shall be so credited.
Every person subject to this article shall keep books, records, papers, and other documents which are adequate to reflect the information which such person is required to report to the Village by filing monthly returns. All books and records and other papers and documents required herein shall be kept in the English language and shall, at all times during business hours of the day, be subject to inspection by the officials and agents of the Village.
A. 
All information received by the Village from returns filed under this article or from any investigation conducted under this article shall be confidential unless examination or disclosure is otherwise required by law.
B. 
Nothing in this article prevents the Village from publishing or making available to the public the names and addresses of persons filing returns under this article, or reasonable statistics concerning the operation of the tax by grouping the contents of returns so the information in any individual return is not disclosed.
C. 
Nothing in this article prevents the Village from divulging to the United States Government or any state or local government, or any officer or agency thereof, for exclusively official purposes, information received by the Village in administering this article, provided that such other governmental agency agrees not to divulge requested tax information provided by the Village.
[Amended 7-27-1998 by Ord. No. 98-5; 1-24-2000 by Ord. No. 00-03]
A. 
Any person who violates, disobeys, omits, neglects, or fails or refuses to comply with or resists or opposes the enforcement of any of the provisions of this article shall be deemed to be in violation of this article and may be prosecuted for violating the article and punished in accordance with applicable law. Upon conviction for a violation of this article, the person shall be subject to the penalties as set forth in § 10-99 of the Code.
[Amended 7-27-2016 by Ord. No. 16-16]
B. 
The conviction or punishment of any person for the violation of this article shall not release such person from remitting any amount of tax, penalty, or interest due hereunder, nor shall the payment of the same prevent prosecution for violation of this article. All remedies shall be cumulative, and the use of one or more remedies by the Village shall not bar the use of any other remedy available under this article or at law.
C. 
In case any person fails to file a return when and as required by this article, but thereafter, prior to the Village's issuance of a notice of tax liability, files a return and remits the tax, the person shall also pay a penalty of 5% of the amount of the tax; provided, however, a penalty of 20% shall be imposed for any fraudulent failure to remit such tax.
D. 
In case any person filed the return at the time required by this article but fails to remit the tax, or any part thereof, when due, a penalty of 5% of the amount of the tax unpaid when due shall be added thereto; provided, however, the fraudulent failure to remit any tax shall result in a penalty of 20%.
E. 
In case any person subject to this article fails to file a return, the Village shall determine the amount of tax due from that person according to its best judgment and information, which amount so fixed by the Village shall be prima facie correct and shall be prima facie evidence of the correctness of the amount of tax due, as shown in such determination. In making any such determination of tax due, it shall be permissible for the Village to show a figure that represents the tax due for any given period of six months instead of showing the amount of tax due for each month separately. The Village shall issue that person a notice of tax due for the amount of tax claimed by the Village to be due, together with a penalty of 20% thereof.
F. 
In case any person subject to this article fails to remit the tax, or any portion thereof, or any penalty or interest provided for in this article when due, the Village may bring suit against that person to recover the amount of such tax and penalty and interest.
G. 
In addition to any penalty provided for in this article, any amount of tax which is not remitted when due shall bear interest at the rate of 2% per month or fraction thereof from the date when such tax becomes past due until such tax is paid voluntarily or pursuant to court order obtained by the Village.
H. 
The tax authorized by § 36-111A(2) shall be collected from the purchaser by the person maintaining a place of business in this state who delivers the electricity to the purchaser. This tax shall constitute a debt of the purchaser to the person who delivers the electricity to the purchaser and, if unpaid, is recoverable in the same manner as the original charge for delivering the electricity. Any tax required to be collected pursuant to this section and any such tax collected by a person delivering electricity shall constitute a debt owed to the Village by such 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 to the Village. 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 to reimburse the person delivering electricity for the expense incurred in keeping records, billing customers, preparing and filing returns, remitting the tax and supplying date to the municipality upon request.
[Amended 4-26-1999 by Ord. No. 99-2]
A. 
Any person who is aggrieved with any rule or regulation promulgated under this article or who is held liable for the payment or remittance of any tax due under this article may, after receiving written notice of such rule, regulation, or tax determination, appeal such ruling, regulation, or determination by filing a written notice of appeal in the office of the Village Clerk within 14 calendar days of the person's receipt of the Village's ruling, regulation, or determination. The written notice shall contain a brief statement which specifies the nature of the appeal and the relief sought.
B. 
Within 14 calendar days of the Village's receipt of a written notice of appeal complying with this article, the President or his or her designee shall hold a hearing and act as a hearing officer on the notice of appeal. At the hearing, the person who filed the notice of appeal and the Village's representative shall be entitled to present all evidence that is, in the hearing officer's discretion, relevant and material to the issues framed and raised in the notice of appeal.
C. 
Within 30 calendar days of the completion of the hearing, the hearing officer, based upon the evidence presented at the hearing, shall issue a written decision formally resolving the dispute. The hearing officer's decision shall be final and binding. If the hearing officer determines that a person shall comply with a rule or regulation or pay or remit a tax, then such compliance, payment, or remittance shall take place within seven calendar days of the hearing officer's decision.
D. 
Utilization of this hearing procedure shall not relieve any person of the obligations to timely and completely pay or remit all other undisputed taxes.
[Amended 4-26-1999 by Ord. No. 99-2]
The President or his or her designee is authorized to adopt, promulgate, and enforce rules and regulations pertaining to the enforcement and administration of this article.