[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.
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:
(B) His principal place of business.
(C) His gross receipts during those months upon the basis of which the
tax is imposed.
(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.
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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.
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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.