[Adopted 4-16-2019 by Ord. No. 7525A]
For purposes of the tax imposed by this article, the following
terms shall be defined as follows:
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
any receiver, trustee, guardian or other representative appointed
by any order of court.
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 agent or other representative is located in this state
permanently or temporarily, or whether such person, subsidiary or
other affiliate is licensed or qualified to do business in this state.
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 65 ILCS 5/8-11-2,
directly in the generation, production, transmission, delivery, or
sale of electricity.
Any person who uses or consumes, within the corporate limits
of the City, electricity acquired in a purchase at retail.
A person maintaining a place of business in this state who
delivers electricity to a purchaser.
A.
Pursuant to § 8-11-2 of the Illinois Municipal Code (65
ILCS 5/8-11-2), as may be subsequently amended, the City imposes a
tax upon the privilege of using or consuming electricity acquired
in a purchase at retail and used or consumed within the corporate
limits of the City at the following rates, calculated on a monthly
basis for each purchaser:
(1)
For the first 2,000 kilowatt-hours used or consumed in a month; $0.00610
per kilowatt-hour;
(2)
For the next 48,000 kilowatt-hours used or consumed in a month; $0.00400
per kilowatt-hour;
(3)
For the next 50,000 kilowatt-hours used or consumed in a month; $0.00360
per kilowatt-hour;
(4)
For the next 400,000 kilowatt-hours used or consumed in a month;
$0.00350 per kilowatt-hour;
(5)
For the next 500,000 kilowatt-hours used or consumed in a month;
$0.00340 per kilowatt-hour;
(6)
For the next 2,000,000 kilowatt-hours used or consumed in a month;
$0.00320 per kilowatt-hour;
(7)
For the next 2,000,000 kilowatt-hours used or consumed in a month;
$0.00315 per kilowatt-hour;
(8)
For the next 5,000,000 kilowatt-hours used or consumed in a month;
$0.00310 per kilowatt-hour;
(9)
For the next 10,000,000 kilowatt-hours used or consumed in a month;
$0.00305 per kilowatt-hour;
(10)
For all electricity used or consumed in excess of 20,000,000
kilowatt-hours in a month, $0.00300 per kilowatt-hour.
B.
This tax is in addition to all other taxes, fees, and other revenue
measures imposed by the City, the State of Illinois, or any other
political subdivision of the state.
C.
This tax shall be imposed with respect to the use or consumption
of electricity by purchasers beginning with the first bill issued
on or after September 1, 2019.
D.
The taxes described in this article shall not be applicable to any
school districts, or any unit of local government located in whole
or in part within the corporate limits of the City. The attached Addendum
lists those properties that are exempt from the taxes described in
this article.[1] The City Manager is authorized to add properties from
the list of properties exempt from the taxes described in this article
so long as the property is in possession by any school district, or
any unit of local government located in whole or in part within the
corporate limits of the City. The City Manager is also authorized
to remove properties from the list of properties exempt from the taxes
described in this article so long as the property is no longer in
possession of any school district, or any unit of local government
located in whole or in part within the corporate limits of the City.
[1]
Editor's Note: Said addendum is on file in the City offices.
E.
Notwithstanding any other provision of this section, 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.
A.
Subject to the provision of § 467-65, the tax imposed by this article shall be collected from purchasers by the supplier who delivers electricity to such purchasers. This tax shall constitute a debt of the purchaser to such supplier and is recoverable at the same time and in the same manner as the original charge for delivering the electricity.
B.
Any tax required to be collected pursuant to this article, and any
tax in fact collected, shall constitute a debt owed to the City by
the supplier; provided, however, that the supplier shall be allowed
credit for such tax related to deliveries of electricity, the charges
for which are written off as uncollectible, and provided further that
if such charges are thereafter collected, the supplier shall be obligated
to remit such tax.
C.
Suppliers shall collect the tax from the purchaser by adding such
tax to the gross charge for delivering the electricity. Suppliers
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 City upon request.
For the 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.
A.
Every supplier who delivers electricity to a purchaser in accordance with this article shall, on a monthly basis, file a return in a form prescribed by the City Treasurer. The return and accompanying remittance shall be due on or before the last day of the month following the month during which the tax is collected or is required to be colletcd under §§ 467-62 and 467-63 of this article.
B.
If a supplier fails to collect the tax from the purchaser or is excused from collecting the tax under § 467-65, then the purchaser shall file a return in a form prescribed by the City Treasurer and pay the tax directly to the City Treasurer on or before the last day of the month following the month during which the electricity is used or consumed.
A.
Electricity that is delivered to a person in the City 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 City 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
nontaxable as a sale for resale.
B.
If a person who receives electricity in the City claims to be an
authorized reseller of electricity, that person shall apply to the
City Treasurer for a resale number. The applicant shall state facts
showing why it is not liable for the tax imposed by this section on
any purchases of electricity and shall furnish such additional information
as the City Treasurer may reasonably require.
C.
Upon approval of the application, the City Treasurer shall assign
a resale number to the applicant and shall certify the number to the
applicant.
D.
The City 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 was either (1) obtained
through misrepresentation, or (2) no longer necessary because the
person has discontinued making resales.
E.
If a reseller had acquired electricity partly for use or consumption and partly for resale, the reseller shall pay the tax imposed by this article directly to the City Treasurer pursuant to § 467-64B on the amount of electricity that the reseller uses or consumes, and shall collect the tax pursuant to subsection § 467-64 and remit the tax pursuant to § 467-64A to the City Treasurer on the amount of electricity delivered by the reseller to the purchaser.
F.
Any person who delivers electricity to a reseller having an active
resale number and complying with all other conditions in this article
shall be excused from collecting and remitting the tax on any portion
of the electricity delivered to the reseller, provided that the person
reports the total amount of electricity delivered to the reseller,
and such other information that the City Treasurer may reasonably
require.
Every supplier who delivers electricity to a purchaser and every
purchaser required to pay the tax imposed by this article shall keep
and maintain 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. Those books and records shall be subject to and available
for inspection at all times during business hours of the day.
Notwithstanding any other provision of this article, in order
to permit sound fiscal planning and budgeting to the City, no person
shall be entitled to a refund for, 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.
Any person 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 an administrative or civil action for the amount of tax
due.
Nothing in this article shall be construed as limiting any additional
or further remedies that the City may have for enforcement of this
article.
The City Clerk is hereby directed to send a certified copy of
this ordinance to each utility company affected by this ordinance.
