[Adopted as Ch. 21, Art. VII, §§ 21.701 through
21.709, of the 1964 Code]
[Amended 4-20-1981 by FMC-162; 5-5-1986 by FMC-209; 9-21-1987 by FMC-219; 4-9-1992 by FMC-271; 8-3-1998 by FMC-347]
A.
A tax
is hereby imposed, on all persons engaged in the following occupations
or privileges, in accordance with the provisions of Section 8-11-2
of the Illinois Municipal Code (65 ILCS 5/8-11-2):
[Amended 7-7-2014 by Ord.
No. 2014-1783]
(1)
Persons engaged in the business of distributing, supplying,
furnishing, or selling gas for use or consumption within the corporate
limits of the Village of Flossmoor and not for resale at the rate
of 5% of the gross receipts therefrom.
(2)
Persons engaged in the business of distributing, supplying,
furnishing, or selling electricity for use or consumption within the
corporate limits of the Village of Flossmoor and not for resale at
the rate of 5% of the gross receipts therefrom.
No tax is imposed by this article 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 the State of Illinois or any political
subdivision thereof; nor shall any persons engaged in the business
of distribution, supplying, furnishing or selling gas, or electricity,
or engaged in the business of transmitting messages, be subject to
taxation under the provisions of this article for such transactions
as are or may become subject to taxation under the provisions of the
"Municipal Retailers' Occupation Tax Act" authorized by Section 8-11-1
of the Illinois Municipal Code (65 ILCS 5/8-11-1); nor shall any tax
authorized by this article be imposed upon any person engaged in a
business unless such tax is imposed in like manner and at the same
rate upon all persons engaged in businesses of the same class in the
Village, whether privately or municipally owned or operated.
Any such tax shall be in addition to the payment of money or
value of products or services furnished to this municipality 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.
[Amended 3-15-1982 by FMC-172]
For the purposes of this article the following definitions shall
apply:
The consideration received for the transmission of messages,
or for distributing, supplying, furnishing or selling gas or electricity,
for use of 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 on account
of the cost of transmitting such messages, without any deduction on
account of the cost of the service, product or commodity supplied,
the cost of materials used, labor or service cost, or any other expenses
whatsoever. Gross receipts shall not include consideration received
from the Village of Flossmoor for supplying, furnishing or selling
to the Village of Flossmoor any of the utility products or services
described above.
Any natural individual, firm, trust, estate, partnership,
association, joint stock company, joint adventure, corporation, municipal
corporation or political subdivision of this state, or a receiver,
trustee, conservator or other representative appointed by order of
any court.
Any person engaged in an occupation or privilege subject
to the tax imposed by this article.
In addition to the usual and popular meaning of person to
person communication, shall include the furnishing, for a consideration,
of services or facilities (whether owned or leased), or both, to persons
in connection with the transmission of messages where such persons
do not, in turn, receive any consideration in connection therewith,
but shall not include such furnishing of services or facilities to
persons for the transmission of messages to the extent that any such
services or facilities for the transmission of messages are furnished
for a consideration, by such persons to other persons, for the transmission
of messages.
The tax provided for herein shall be based on the gross receipts,
as herein defined, actually paid to the taxpayer for services billed
on or after the first day of April 1967.
[Amended 12-18-1981 by FMC-168; 7-7-2014 by Ord. No. 2014-1783]
A.
On or before the last day of every calendar month, each taxpayer
shall make a like return to the Village Treasurer for the corresponding
monthly period ending with the last day of the calendar month preceding
the return date, stating:
B.
The taxpayer making the return herein provided for shall, at the
time of making such return, pay to the Village Treasurer the amount
of tax herein imposed, provided that in connection with any return
the taxpayer may, if he so elects, report and pay an amount based
upon his 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.
If it shall appear that an amount of tax has been paid which was not due under the provisions of this article, 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 from the taxpayer who made the erroneous payment, provided that no amounts erroneously paid more than three years prior to the filing of a claim therefor shall be so credited. If a taxpayer under this article is unable to use a credit authorized by this section solely because the tax imposed by this article has been replaced by the tax imposed under § 250-2-2, then the taxpayer may apply such credit against any tax due under § 250-2-2.
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.[1]
[1]
Editor's Note: Original § 21.709, Penalties, of
the 1964 Code, which immediately followed this section, was repealed
7-7-2014 by Ord. No. 2014-1783.
Any taxpayer who fails to make a return, or who makes a fraudulent
return, or who willfully violates any other provision of this article
is guilty of a misdemeanor and, upon conviction thereof, shall be
fined not less than $100 nor more than $500 and in addition shall
be liable in a civil action for the amount of tax due.
