[Adopted as Ch. 21, Art. VII, §§ 21.711 through
21.717, of the 1964 Code]
Any natural individual, firm, trust, estate, partnership,
association, joint stock company, joint adventure, 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.
The person delivering electricity to the purchaser.
The Village of Flossmoor.
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 as provided by the statute.
[Amended 7-7-2014 by Ord.
No. 2014-1783]
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 the article, 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
State 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 § 250-2-1 regarding the delivery of electricity to resellers, the tax imposed under this article 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, 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, 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 Director of Finance. 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 § 250-2-2.
B.
If the person delivering the electricity fails to collect the tax from the purchaser or is excused from collecting the tax under § 250-2-5, then the purchaser shall file a return in a form prescribed by the Director of Finance and pay the tax directly to the Village of Flossmoor 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 this 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 Director of Finance 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 Director of Finance for a resale number. The applicant shall state
facts showing why it is not liable for the tax imposed by this article
on any purchases of electricity and shall furnish such additional
information as the Director of Finance may reasonably require.
C.
Upon approval of the application, the Director of Finance shall assign
a resale number to the applicant and shall certify the number to the
applicant.
D.
The Director of Finance may cancel the resale number of any person
if the person fails to pay the tax payable under this article for
electricity used or consumed by the person, or if the number:
E.
Collecting and remitting tax.
(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 directly to the Director of Finance pursuant to § 250-2-3B on the amount of electricity that the reseller uses or consumes, and shall collect the tax pursuant to § 250-2-3 and remit the tax pursuant to § 250-2-4 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 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 Director of Financing the total amount
of electricity delivered to the reseller, and such other information
that the Director of Financing may reasonably require.
Every Tax Collector, and every taxpayer required to pay the
tax imposed by Article 2 of this article, 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. 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 under Articles 1 and 2 of
this chapter, in order to permit sound fiscal planning and budgeting
by the Village, no person shall be entitled to a refund or credit
for a tax imposed under this article 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 Director of Finance.
