[Amended 9-18-2007 by Ord. No. 2007-09-01]
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 Village and not for resale, at the rate of 4% of the gross receipts therefrom.
[Amended at time of adoption of Code (see Ch. 1, Administration, Art. I, General Code Provisions, Div. I)]
The tax authorized by this article may not be 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 the subject of taxation by this state or any political subdivision thereof; nor shall any person engaged in the business of distributing, supplying, furnishing or selling gas be subject to taxation under the provisions of this section 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, nor shall any tax authorized by this section be imposed upon any person engaged in the business unless such tax is imposed in like manner and at the same rate upon all persons engaged in businesses of the same class in the municipality, whether privately or municipally owned or operated.
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.
For the purposes of this article, the following definitions shall apply:
GROSS RECEIPTS
The consideration received for distributing, supplying, furnishing or selling gas for use or consumption and not for resale, 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 service, product or commodity supplied, the cost of materials used, labor or service costs, or any other expenses whatsoever.
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I)]
PERSON
Any natural individual, firm, trust, estate, partnership, association, joint stock company, joint adventure, corporation, municipal corporation or political subdivision of this state, or a receiver, trustee, conservator, or other representative appointed by order of any court.[1]
[1]
Editor's Note: The former definition of "transmitting messages" of the prior Village Code, which immediately followed this definition, was repealed at time of adoption of Code (see Ch. 1, Administration, Art. I, General Code Provisions, Div. I).
On or before the last day of November, each taxpayer shall make a return to the Village Treasurer for the months of August, September and October, 1996, stating:
(A) 
His name.
(B) 
His principal place of business.
(C) 
His gross receipts during those months upon the basis of which the tax is imposed.
(D) 
Amount of tax.
(E) 
Such other reasonable and related information as the corporate authorities may require.
On or before the last day of every third month thereafter, each taxpayer shall make a like return to the Village Treasurer for a corresponding three-month period.
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 the filing of a claim therefor shall be so credited. 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.
Any taxpayer who fails to make a return, or who makes a fraudulent return, or who willfully violates any other provision of this article shall, upon conviction, be fined as provided in § 1-1-41 of the Village Code and in addition, shall be liable in a civil action for the amount of tax due.