[Adopted 4-16-2019 by Ord. No. 7526A]
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 City of Crystal Lake, the State of Illinois, or any other municipal
corporation or political subdivision thereof.
For the purpose of this article, the following definitions shall
apply:
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.
The Public Utilities Act as amended, (220 ILCS 5/1-101 et
seq.).
A public utility as defined in § 3-105 of the Public
Utilities Act.[1]
Any person who purchases gas in a 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.
[1]
Editor's Note: See 220 ILCS 5/3-105.
A.
Except as otherwise provided by this article, a tax is imposed on
the privilege of using or consuming gas in the City that is purchased
in a sale at retail at the rate of $0.05 per therm.
B.
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.
C.
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 § 467-74 of this article on or before the payment due date of the public utility's bill first reflecting the tax, or directly to the City Treasurer on or before the fifteenth 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 § 467-74 or if the gas is delivered by a person other than a public utility so designated.
D.
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 City.
E.
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 City Treasurer on or before the
fifteenth day of the second month following the month in which the
gas is used or consumed.
F.
The tax shall apply to gas for which the delivery to the retail purchaser
is billed by a public utility on or after September 1, 2019.
G.
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 therefor shall be so credited or refunded.
H.
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.
I.
Reserved.
The Mayor, City Treasurer, City Manager and City Director of
Finance are each authorized to enter into a contract for collection
of the tax imposed by this article with any public utility providing
gas service in the City and to undertake such other necessary or useful
actions to effect the imposition and collection of the tax imposed
by this article. The contract shall include and substantially conform
with the following provisions:
A.
The public utility will collect the tax from retail purchasers as
an independent contractor;
B.
The public utility will remit collected taxes to the City Treasurer
no more often than once each month;
C.
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 City Treasurer;
D.
The public utility shall not be responsible to the City for any tax
not actually collected from a retail purchaser; and
E.
Such additional terms as the parties may agree upon.
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 City.
The tax imposed by this article shall not apply to any school
district or unit of local government lying in whole or in part within
the corporate limits of the City.
