[Amended 3-16-2004 by Ord. No. 04-03-01]
A tax is imposed on all persons engaged in the following occupations
or privileges:
(A)
The privilege of using or consuming electricity acquired in a purchase
at retail and used or consumed within the corporate limits of the
Village at the following rates, calculated on a monthly basis for
each purchaser:
(1)
First 2,000 KWH: 0.4819 cents per KWH
(2)
Next 48,000 KWH: 0.3160 cents per KWH
(3)
Next 50,000 KWH: 0.2844 cents per KWH
(4)
Next 400,000 KWH: 0.2765 cents per KWH
(5)
Next 500,000 KWH: 0.2686 cents per KWH
(6)
Next 2,000,000 KWH: 0.2528 cents per KWH
(7)
Next 2,000,000 KWH: 0.2489 cents per KWH
(8)
Next 5,000,000 KWH: 0.2449 cents per KWH
(9)
Next 10,000,000 KWH: 0.2410 cents per KWH
(10)
Over 20,000,000 KWH: 0.2370 cents per KWH
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The tax rates set forth in the preceding table will be used
at least through December 31, 2008, are proportional to the rates
enumerated in 65 ILCS 5/8-11-2 (as modified by Public Act 90-561),
and do not exceed the revenue that could have been collected during
1997 using the rates enumerated in 65 ILCS 5/8-11-2 (as modified by
Public Act 90-561).
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Pursuant to 65 ILCS 5/8-11-2, the rates set forth in § 36-4-1 above shall be effective upon approval by the Illinois Commerce Commission.
[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 the business or privileges 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
persons using or consuming electricity acquired in a purchase at retail,
be subject to taxation under the provisions of the Municipal Retailers'
Occupation Tax Act authorized by 65 ILCS 8-11-1; nor shall any tax
authorized by this article be imposed upon any person engaged in a
business or on any privilege unless the tax is imposed in like manner
and at the same rate upon all persons engaged in business of the same
class in the Village, whether privately or municipally owned or operated,
or exercising the same privilege within the Village.
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 or other equipment used in the operation of the taxpayers'
business.
For the purposes of this article, the following definitions
shall apply:
The consideration received for distributing, supplying, furnishing
or selling gas or electricity for use or consumption and not for resale,
except for that consideration received from the Village; 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 transmitting such messages 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.
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.
The tax authorized by this article shall be collected from the
purchaser by the person maintaining a place of business in this state
who delivers the electricity to the purchaser. This tax shall constitute
a debt of the purchaser to the person who delivers the electricity
to the purchaser and, if unpaid, is recoverable in the same manner
as the original charge for delivering the electricity. Any tax required
to be collected pursuant to this article and any such tax collected
by a person delivering electricity shall constitute a debt owed to
the Village by such person delivering the electricity. Persons delivering
electricity shall collect the tax from the purchaser by adding such
tax to the gross charge for delivering the electricity. Persons delivering
electricity shall also be authorized to add to such gross charge an
amount equal to 3% of the tax to reimburse the person delivering electricity
for the expense incurred in keeping records, billing customers, preparing
and filing returns, remitting the tax and supplying data to the Village
upon request. If the person delivering electricity fails to collect
the tax from the purchaser, then the purchaser shall be required to
pay the tax directly to the Village in the manner prescribed by the
Village. Persons delivering electricity who file returns pursuant
to this section shall, at the time of filing such return, pay the
Village the amount of the tax collected pursuant to this article.
[Amended at time of adoption of Code (see Ch. 1, Administration,
Art. I, General Code Provisions, Div. I)]
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.
[Amended at time of adoption of Code (see Ch. 1, Administration,
Art. I, General Code Provisions, Div. I)]
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 $750 and, in addition, shall
be liable in a civil action for the amount of tax due.
