[Adopted as Ch. 21, Art. VII, §§ 21.711 through 21.717, of the 1964 Code]
As used in §§ 250-2-1 through 250-2-7, unless the context requires:
PERSON
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.
PERSON MAINTAINING A PLACE OF BUSINESS IN THIS STATE
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.
PURCHASE AT RETAIL
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.
PURCHASER
Any person who uses or consumes, within the corporate limits of the Village, electricity acquired in a purchase at retail.
TAX COLLECTOR
The person delivering electricity to the purchaser.
VILLAGE
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:
(1) 
Was obtained through misrepresentation; or
(2) 
Is no longer necessary because the person has discontinued making resales.
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.