[Adopted 8-2-2016 by Ord.
No. 674[1]]
[1]
Editor's Note: This ordinance also superseded former Art.
III, Municipal Utility Tax, adopted 7-5-2016 by Ord. No. 671.
This article shall be known as the Granville "Municipal Utility
Tax Ordinance."
For the purposes of this article, the following shall apply:
The consideration received for distributing, supplying, furnishing
or selling gas for use or consumption and not to resale, as the case
may be, and for all services rendered in connection therewith valued
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.
Any natural individual, firm, trust, estate, partnership,
association, joint-stock company, joint venture, corporation, municipal
corporation or political subdivision of this state, or a receiver,
trustee, conservator or other representative appointed by order of
any court.
A tax is imposed on all persons engaged in the following occupations
or privileges:
A.
Persons engaged in the business of distributing, supplying, furnishing
or selling gas for use or consumption within the corporate limits
of the Village of Granville, and not for resale, at the rate of 5%
of the gross receipts therefrom.
B.
Persons engaged in the business of distributing, supplying, furnishing
or selling electricity for use or consumption within the corporate
limits of the Village of Granville, and not for resale, at specified
rates to be calculated on a monthly basis for each purchaser:
(1)
For the first 2,000 kilowatt-hours used or consumed in a month: $0.5441
per kilowatt-hour;
(2)
For the next 48,000 kilowatt-hours used or consumed in a month: $0.3568
per kilowatt-hour;
(3)
For the next 50,000 kilowatt-hours used or consumed in a month: $0.3211
per kilowatt-hour;
(4)
For the next 400,000 kilowatt-hours used or consumed in a month:
$0.3122 per kilowatt-hour;
(5)
For the next 500,000 kilowatt-hours used or consumed in a month:
$0.3033 per kilowatt-hour;
(6)
For the next 2,000,000 kilowatt-hours used or consumed in a month:
$0.2854 per kilowatt-hour;
(7)
For the next 2,000,000 kilowatt-hours used or consumed in a month:
$0.2810 per kilowatt-hour;
(8)
For the next 5,000,000 kilowatt-hours used or consumed in a month:
$0.2765 per kilowatt-hour;
(9)
For the next 10,000,000 kilowatt-hours used or consumed in a month:
$0.2720 per kilowatt-hour;
(10)
For all electricity used or consumed in excess of 20,000,000
kilowatt-hours in a month: $0.2676 per kilowatt-hour.
No tax is imposed 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 or electricity, or engaged in the business
of transmitting messages, be subject to taxation for such transaction
as are or may become subject to taxation under the provisions of the
Municipal Retailers' Occupation Tax Act,[1] authorized by Section 8-11-2 of the Illinois Municipal
Code.
[1]
Editor's Note: See 65 ILCS 5/8-11-1 et seq.
Any and all properties owned or operated by the Village of Granville
shall be exempt from payment of said taxes for either electricity
or gas. This includes, but is not limited to, the Village Hall, Village
Well Building, Village Wastewater Treatment, Public Works Building,
or any other Village-owned properties.
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 taxpayers' business.
Pursuant to 65 ILCS 5/8-11-2, the tax rates in § 235-9, Tax imposed, shall be effective September 1, 2016.
A.
On or before the last day of each month, each taxpayer shall make
a return to the Village Treasurer 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 filing of
a claim thereafter shall be so credited.
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 a tax due as well as
reasonable attorney's fees for the prosecution of a civil action to
recover the amount of tax due.
