[7-28-1998; amended 10-21-2013]
A. 
Definitions. As used in this article, unless the text otherwise requires:
PERSON
Any natural, individual, firm, trust, estate, partnership, association, joint stock company, joint adventure, corporation, limited liability company, municipal corporation, the state or any of its political subdivisions, any state university created by statute or a receiver, trustee, conservator or other representative appointed by order of any court.
PERSON MAINTAINING A PLACE OF BUSINESS IN THIS STATE
Any person having or maintaining within this state, directly or by a subsidiary or other affiliate, an office, generation, facility, distribution facility, transmission facility, sales office or other place of business, or any employee, agent or other representative operating within this state under the authority of the person or its subsidiary or other affiliate, irrespective of whether such place of business or such person, subsidiary or other affiliate is licensed or qualified to do business in this state.
PURCHASE AT RETAIL
Any acquisition of electricity by a purchaser for purposes of use or consumption, and not for resale, but shall not include the use of electricity by a public utility, as defined in § 8-11-2 of the Illinois Municipal Code (65 ILCS 5/8-11-2), directly in the generation, production, transmission, delivery or sale of electricity.
PURCHASER
Any person who uses or consumes, within the corporate limits of the Village, electricity acquired in a purchase at retail.
TAX COLLECTOR
The person delivering electricity to the purchaser.
B. 
Tax Imposed.
1. 
Pursuant to § 8-11-2 of the Illinois Municipal Code (65 ILCS 5/8-11-2) and any and all other applicable authority, a tax imposed upon the privilege of using or consuming electricity acquired in purchase and retail and used or consumed within the corporate limits of the Village at the following rates, calculated on a monthly basis for each purchaser:
a. 
For the first 2,000 kilowatt-hours used or consumed in a month; $0.61 per kilowatt-hour;
b. 
For the next 48,000 kilowatt-hours used or consumed in a month; $0.40 per kilowatt-hour;
c. 
For the next 50,000 kilowatt-hours used or consumed in a month; $0.36 per kilowatt-hour;
d. 
For the next 400,000 kilowatt-hours used or consumed in a month; $0.35 per kilowatt-hour;
e. 
For the next 500,000 kilowatt-hours used or consumed in a month; $0.34 per kilowatt-hour;
f. 
For the next 2,000,000 kilowatt-hours used or consumed in a month; $0.32 per kilowatt-hour;
g. 
For the next 2,000,000 kilowatt-hours used or consumed in a month; $0.315 per kilowatt-hour;
h. 
For the next 5,000,000 kilowatt-hours used or consumed in a month; $0.31 per kilowatt-hour;
i. 
For the next 10,000,000 kilowatt-hours used or consumed in a month; $0.305 per kilowatt-hour; and
j. 
For all electricity used or consumed in excess of 20,000,000 kilowatt-hours in a month, $0.30 per kilowatt-hour.
2. 
The tax is in addition to all taxes, fees and other revenue measures imposed by the Village, the State of Illinois or any other political subdivision of the state.
3. 
Notwithstanding any other provision of this article, the tax shall not be imposed if and to the extent that imposition or collection of the tax would violate the Constitution or statutes of the United States or the Constitution of the State of Illinois.
4. 
The tax shall be imposed with respect to the use or consumption of electricity by residential customers beginning with the first bill issued on or after September 1, 1998; and with respect to the use or consumption of electricity by nonresidential customers beginning with the first bill issued to such customers for delivery services in accordance with § 16-104 of the Public Utilities Act (220 ILCS 5/16-104) or the first bill issued to such customers on or after January 1, 2001, whichever issuance occurs sooner.
C. 
Collection of Tax.
1. 
Subject to the provisions of Subsection A regarding the delivery of electricity to resellers, the tax imposed under this article shall be collected from purchasers by the person maintaining a place of business in this state who delivers electricity to such purchasers. This tax shall constitute a debt of the purchaser to the person who delivers the electricity to the purchaser and is recoverable at the same time and in the same manner as the original charge for delivering the electricity.
2. 
Any tax required to be collected by this article, and any tax in fact collected, shall constitute a debt owned to the Village by the person delivering the electricity; provided, that the person delivering electricity shall be allowed credit for such tax related to deliveries of electricity, the charges of which are written off as uncollectible; and provided, further, that if such charges are thereafter collected, the delivering supplier shall be obligated to remit such tax.
3. 
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 they collect to reimburse them for their expenses incurred in keeping records, billing customers, preparing and filing returns, remitting the tax and supplying data to the Village upon request. For purposes of this article, any partial payment of a billed amount not specifically identified by the purchaser shall be deemed to be for the delivery of electricity.
D. 
Tax Remittance and Return.
1. 
Every tax collector shall on a monthly basis file a return in a form prescribed by the Village Clerk. The return and accompanying remittance shall be due on or before the last day of the month following the month which the tax is collected or is required to be collected under Subsection B of this section.
2. 
If the person delivering electricity fails to collect the tax from the purchaser or is excused from collecting the tax under Subsection B of this section, then the purchaser shall file a return in a form prescribed by the Village Treasurer (Treasurer) and pay the tax directly to the Treasurer on or before the last day of the month following the month during which the electricity is used or consumed.
E. 
Resales.
1. 
Electricity that is delivered to a person in this Village shall be considered to be for use and consumption by that person unless the person receiving the electricity has an active resale number issued by the Treasurer and furnishes that number to the person who delivers the electricity, and certifies to that person that the sale is either entirely or partially non-taxable as a sale for resale.
2. 
If a person who receives electricity in the Village claims to be an authorized reseller of electricity, that person shall apply to Treasurer for a resale number. The applicant shall state facts showing why it is not liable for the tax imposed by this article on any purchases of electricity and shall furnish such additional information as the Treasurer may reasonably require.
3. 
Upon approval of the applicant, the Treasurer shall assign a resale number to the applicant and shall certify the number to the applicant.
4. 
The Treasurer may cancel the resale number of any person if the person fails to pay any tax payable under this article for electricity used or consumed by the person, or if the number: (1) was obtained through misrepresentation, or (2) is no longer necessary because the person has discontinued making resales.
5. 
Partial resale; delivery to reseller:
a. 
If a reseller has acquired electricity partly for use or consumption and partly for resale, the reseller shall pay the tax imposed by this article directly to the Treasurer pursuant to Subsection B on the amount of electricity that the reseller uses or consumes, and shall collect the tax pursuant to Subsection B and remit the tax pursuant to Subsection B1 on the amount of electricity delivered by the reseller to a purchaser.
b. 
Any person who delivers electricity to a reseller having an active resale number and complying with all other conditions of this article shall be excused from collecting the remitting tax on any portion of the electricity delivered to the reseller, provided that the person reports to the Treasurer the total amount of electricity delivered to the reseller, and such other information that the Treasurer may reasonably require.
F. 
Books and Records. Every tax collector and every taxpayer required to pay the tax imposed by this § 4-3C-1 shall keep accurate books and records of its business or activity, including contemporaneous books and records denoting the transactions that gave rise, or may have given rise, to any tax liability under this article. The books and records shall be subject to and available for inspection at all times during business hours of the day.
G. 
Credits and Refunds. Notwithstanding any other provision of this article, in order to permit sound fiscal planning and budgeting by the Village, no person shall be entitled to a refund of, or credit for, a tax imposed under this article, unless the person files a claim for refund or credit within one year after the date on which the tax was paid or remitted to the Village.
[7-2-2012; amended 10-21-2013(2)]
A. 
Short title. The tax imposed by this article shall be known as the "Municipal Gas Use Tax" and is imposed in addition to all other taxes imposed by the Village of Thornton, the State of Illinois, or any other municipal corporation or political subdivision thereof.
B. 
Definitions. For the purpose of this article, the following definitions shall apply:
PERSON
Any individual, firm, trust, estate, partnership, association, joint stock company, joint venture, corporation, limited liability company, municipal corporation or political subdivision of this state, or a receiver, trustee, conservator or other representative appointed by order of any court.
PUBLIC UTILITIES ACT
The Public Utilities Act as amended, (220 ILCS 5/1-101 et seq.).
PUBLIC UTILITY
A public utility as defined in § 3-105 of the Public Utilities Act.
RETAIL PURCHASER
Any person who purchases gas in a sale at retail.
SALE AT RETAIL
Any sale of gas by a retailer to a person for use or consumption, and not for resale. For this purpose, the term "retailer" means any person engaged in the business of distributing, supplying, furnishing or selling gas.
C. 
Tax.
1. 
Except as otherwise provided by this article, a tax imposed on the privilege of using or consuming gas in the Village that is purchased in a sale at retail at the rate of $0.05 per therm.
2. 
The ultimate incidence of and liability for payment of the tax is on the retail purchaser, and nothing in this article shall be construed to impose a tax on the occupation of distributing, supplying, furnishing, selling or transporting gas.
3. 
The retail purchaser shall pay the tax, measured by therms of gas delivered to the retail purchaser's premises, to the public utility designated to collect the tax pursuant to § 4-3C-2D of this article on or before the payment due date of the public utility's bill first reflecting the tax, or directly to the Village Treasurer on or before the 15th day of the second month following the month in which the gas is delivered to the retail purchaser if no public utility has been designated to collect the tax pursuant to § 4-3C-2D or if the gas is delivered by a person other than a public utility so designated.
4. 
Nothing in this article shall be construed to impose a tax upon any person, business or activity which, under the constitutions of the United States or State of Illinois, may not be made the subject of taxation by the Village.
5. 
A person who purchases gas for resale and therefore does not pay the tax imposed by this article with respect to the use or consumption of the gas, but who later uses or consumes part or all of the gas, shall pay the tax directly to the Village Treasurer on or before the 15th day of the second month following the month in which the gas is used or consumed.
6. 
The tax shall apply to gas for which the delivery to the retail purchaser is billed by a public utility on or after August 1, 2012. [Note: This date must match the date in the agreement]
7. 
If it shall appear that an amount of tax has been paid which was not due under the provisions of this article, whether as a result of mistake of fact or an error of law, then such amount shall be (i) credited against any tax due, or to become due, under this article from the taxpayer who made the erroneous payment or (ii) subject to a refund if no such tax is due or to become due; provided that no amounts erroneously paid more than three years prior to the filing of a claim therefore shall be so credited or refunded.
8. 
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.
9. 
(Reserved)
D. 
Collection of tax by public utility. The Mayor, with the consent of the Village Board, is authorized to enter into a contract for collection of the tax imposed by this article with any public utility providing gas service in the Village. The contract shall include and substantially conform with the following provisions:
1. 
The public utility will collect the tax from retail purchasers as an independent contractor;
2. 
The public utility will remit collected taxes to the Village Treasurer no more often than once each month;
3. 
The public utility will be entitled to withhold from tax collections a service fee equal to 3% of the amounts collected and timely remitted to the Village Treasurer;
4. 
The public utility shall not be responsible to the Village for any tax not actually collected from a retail purchaser; and
5. 
Such additional terms as the parties may agree upon.
E. 
Books and records. Every taxpayer shall keep accurate books and records, including original source documents and books of entry, denoting the activities or transactions that gave rise, or may have given rise to any tax liability or exemption under this article. All such books and records shall, at all times during business hours, be subject to and available for inspection by the Village.