[Added 4-27-2010 by Ord. No. 7-2010]
As used in this article, the following terms shall have the following meanings:
CITY
The City of Hometown.
GROSS RECEIPTS
The consideration received for distributing, supplying, furnishing or selling gas for use or 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 the service, product or commodity supplied, the cost of materials used, labor or service cost, or any other expenses whatsoever; provided, however, that "gross receipts" shall not include any amounts specifically excluded from the definition of gross receipts in 65 ILCS 5/8-11-2 of the Illinois Municipal Code.
PERSON
Any natural individual, firm, trust, estate, partnership, association, joint-stock company, joint venture, corporation, limited-liability company, municipal corporation, the state or any of its political subdivisions, any state university created by statute, or a receiver, trustee, guardian or other representative appointed by order of any court.
(A) 
Pursuant to Section 8-11-2 of the Illinois Municipal Code (65 ILCS 5/8-11-2), a tax is imposed upon persons engaged in the business of distributing, supplying, furnishing, or selling gas for use or consumption within the corporate limits of the City, and not for resale, at the rate of 2% of the gross receipts therefrom.
(B) 
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 this state or any political subdivision thereof; nor shall any persons engaged in the business of distributing, supplying, furnishing or selling gas 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 65 ILCS 5/8-11-1 of the Illinois Municipal Code.[1]
[1]
Editor's Note: See Art. 1 of this chapter.
(C) 
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.
(D) 
The tax imposed by this article shall be based on the gross receipts actually paid to the taxpayer for services delivered on or after July 1, 2010.
(A) 
On or before the last day of each month commencing August 2010, each taxpayer shall make a return to the City Clerk for the previous month stating:
(1) 
His name;
(2) 
His principal place of business;
(3) 
His gross receipts during those months upon the basis of which the tax is imposed;
(4) 
Amount of tax;
(5) 
Such other reasonable and related information as the corporate authorities may require.
(B) 
The taxpayer making the return herein provided for shall, at the time of making such return, pay to the City Clerk 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.
(C) 
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 claim therefor shall be so credited.
(D) 
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.
The penalty clause contained in § 1.03 of the Municipal Code of the City of Hometown is adopted herein by reference and shall govern any violation for a taxpayer's failure to make a return, the submission of a false return or the willful violation of any provision of this article.