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.
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.