[Adopted 8-2-2016 by Ord. No. 674]
Editor's Note: This ordinance also superseded former Art.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:
- GROSS RECEIPTS
- 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:
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.
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:
For the first 2,000 kilowatt-hours used or consumed in a month: $0.5441 per kilowatt-hour;
For the next 48,000 kilowatt-hours used or consumed in a month: $0.3568 per kilowatt-hour;
For the next 50,000 kilowatt-hours used or consumed in a month: $0.3211 per kilowatt-hour;
For the next 400,000 kilowatt-hours used or consumed in a month: $0.3122 per kilowatt-hour;
For the next 500,000 kilowatt-hours used or consumed in a month: $0.3033 per kilowatt-hour;
For the next 2,000,000 kilowatt-hours used or consumed in a month: $0.2854 per kilowatt-hour;
For the next 2,000,000 kilowatt-hours used or consumed in a month: $0.2810 per kilowatt-hour;
For the next 5,000,000 kilowatt-hours used or consumed in a month: $0.2765 per kilowatt-hour;
For the next 10,000,000 kilowatt-hours used or consumed in a month: $0.2720 per kilowatt-hour;
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, authorized by Section 8-11-2 of the Illinois Municipal Code.
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.
On or before the last day of each month, each taxpayer shall make a return to the Village Treasurer stating:
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.