[Ord. 00-03-01-10, 3-6-2000]
For purposes of this article, the following definitions shall apply:
GROSS RECEIPTS
The consideration received for the transmission of messages, the consideration received for distributing, supplying, furnishing or selling gas, electricity or water for use or consumption and not for resale, as the case may be, 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 said messages, without any deduction on account of the cost of the service, product or commodity supplied, the cost of materials used, labor or service cost, or any other expenses whatsoever. "Gross receipts" shall not include amounts paid by telecommunications retailers under the telecommunications municipal infrastructure fee act.[1] For utility bills issued on or after July 1, 2000, and for receipts from those utility bills, "gross receipts" does not include: a) amounts added to customers' bills under Section 9-222 of the public utilities act[2]; or b) amounts added to customers' bills by taxpayers who are not subject to rate regulation by the Illinois commerce commission for the purpose of recovery of any of the tax liabilities described in Section 9-222 of the public utilities act.[3] For purposes of this section, "gross receipts" shall not include: a) amounts added to customers' bills under Section 9-221 of the public utilities act[4]; or b) charges added to customers' bills to recover the surcharge imposed under the emergency telephone system act.[5]
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, guardian or other representative appointed by order of any court.
PERSON MAINTAINING A PLACE OF BUSINESS IN THE STATE
Any person having or maintaining within the 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 the 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 the state permanently or temporarily, or whether such a person, subsidiary or other affiliate is licensed or qualified to do business in the state.
PUBLIC UTILITY
Shall have the meaning ascribed to it in Section 3-105 of the public utilities act[6] and shall include "telecommunications carriers" as defined in Section 13-202 of the public utilities act[7] and "alternative retail electric suppliers" as defined in Section 16-102 of the public utilities act.[8]
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 directly in the generation, production, transmission, delivery or sale of electricity.
PURCHASER
Any person who uses or consumes, within the corporate limits of the City, electricity acquired in a purchase at retail.
TRANSMITTING MESSAGES
In addition to the usual and popular meaning of person to person communication, means and includes the furnishing, for a consideration, of services or facilities (whether owned or leased), or both, to persons in connection with the transmission of the messages where those persons do not, in turn, receive any consideration in connection therewith, but shall not include such furnishing of services or facilities to persons for the transmission of messages to the extent that any such services or facilities for the transmission of messages are furnished for a consideration, by those persons to other persons, for the transmission of messages.
[1]
Editor's Note: See 35 ILCS 635/1 et seq.
[2]
Editor's Note: See 220 ILCS 5/9-222.
[3]
Editor's Note: See 220 ILCS 5/9-222.
[4]
Editor's Note: See 220 ILCS 5/9-221.
[5]
Editor's Note: See 50 ILCS 750/0.01 et seq.
[6]
Editor's Note: See 220 ILCS 5/3-105.
[7]
Editor's Note: See 220 ILCS 5/13-202.
[8]
Editor's Note: See 220 ILCS 5/16-102.
A tax is imposed on all persons engaged in the following occupations or privileges:
A. 
Transmitting Messages Using Electricity: Persons engaged in the business of transmitting messages by means of electricity, at the rate of 5% of the gross receipts from such business originating within the corporate limits of the City.
B. 
Distributing Or Selling Gas: Persons engaged in the business of distributing, supplying, furnishing, or selling gas for use or consumption within the corporate limits of the City, and not for resale, at the rate of 5% of the gross receipts therefrom.
C. 
Distributing Or Selling Electricity: Persons engaged in the business of distributing, supplying, furnishing, or selling electricity for use or consumption within the corporate limits of the City, and not for resale, at the rate of 5% of the gross receipts therefrom.
[Amended by Ord. 00-06-08-10, 6-19-2000]
D. 
Using Or Consuming Electricity In A Purchase At Retail: The privilege of using or consuming electricity acquired in a purchase at retail and used or consumed within the corporate limits of the City. Rates of said tax (as to the privilege of using or consuming electricity in a purchase at retail and used or consumed in the City, and other provisions regarding the collection and payment of said tax), are provided as follows:
1. 
Rate And Effective Date Of Tax Imposed:
a. 
The tax imposed by this subsection shall be imposed at the following rates, calculated on a monthly basis for each purchaser with the exception of any and all those accounts of the City of Le Roy which shall be exempt from the taxes imposed by this chapter:
[Amended by Ord. 01-04-03-10, 4-2-2001, eff. retroactive to 3-6-2000; Ord. 15-12-03-10, 12-7-2015]
Number Of Kilowatt Hours Used Or Consumed In A Month
Dollar Per Kilowatt Hour
First 2,000
$0.005355
Next 48,000
$0.003511
Next 50,000
$0.003160
Next 400,000
$0.003072
Next 500,000
$0.002985
Next 2,000,000
$0.002809
Next 2,000,000
$0.002765
Next 5,000,000
$0.002721
Next 10,000,000
$0.002677
All in excess of 20,000,000
$0.002633
b. 
The tax rates set forth in Subsection D1a of this section, which shall be used at least through December 31, 2008, are proportional to the rates enumerated in 65 Illinois Compiled Statutes 5/8-11-2 (as modified by public act 91-870), and do not exceed the revenue that could have been collected during 1997 using the rates enumerated in 65 Illinois Compiled Statutes 5/8-11-2 (as modified by public act 91-870).
[Amended by 2003 Code]
c. 
Pursuant to 65 Illinois Compiled Statutes 5/8-11-2, this Subsection D1 shall specifically remain in effect: 1) for residential customers, until July 31, 1999; and 2) for nonresidential customers, the earlier of: a) through the last bill issued prior to December 31, 2000; or b) the date of the first bill issued pursuant to 220 Illinois Compiled Statutes 5/16-104.
d. 
The provisions of this Subsection D shall not be effective until July 1, 2000.
2. 
Collection And Payment Of Tax: The tax authorized by this Subsection D shall be collected from the purchaser by the person maintaining a place of business in the 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 Subsection D and any such tax collected by a person delivering electricity shall constitute a debt owed to the City 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 5% 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 City 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 City in the manner prescribed by the City. Persons delivering electricity who file returns pursuant to this Subsection D shall, at the time of filing any such return, pay the City the amount of the tax collected pursuant to this Subsection D.
[Ord. 00-03-01-10, 3-6-2000]
[Ord. 00-08-01-10, 8-7-2000]
No tax authorized by this article may be imposed with respect to any transaction in interstate commerce or otherwise to the extent to which the business or privilege may not, under the constitution and statutes of the United States, be made the subject of taxation by the state or any political subdivision thereof; nor shall any person engaged in the business of distributing, supplying, furnishing, or selling or transmitting gas, water, or electricity, or engaged in the business of a transmitting messages, or using or consuming electricity acquired in a purchase at retail, be subject to taxation under the provisions of this article for those transactions that are or may become subject to taxation under the provisions of the "non-home rule municipal retailers' occupation tax act" (of the state), as authorized by 65 Illinois Compiled Statutes 5/8-11-1.3; nor shall any tax authorized by this article be imposed upon any person 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 businesses of the same class in the City, whether privately or municipally owned or operated, or exercising the same privilege within the City.
[Ord. 00-03-01-10, 3-6-2000]
A. 
The taxes imposed in accordance with this article shall be in addition to other taxes levied upon the taxpayer or his business.
[Amended by Ord. 00-08-01-10, 8-7-2000]
B. 
Any tax imposed or levied in accordance with this article shall be in addition to the payment of money, or value of products or services furnished to the City by the taxpayer as compensation for the use of the City's 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 taxpayer's business or for any taxpayer's respective franchise rights.
[Ord. 00-03-01-10, 3-6-2000; amended by Ord. 00-08-01-10, 8-7-2000]
The tax provided for in Subsections 3-2C-2A, B and C of this article shall be based on the "gross receipts", as defined in Section 3-2C-1 of this article, actually paid to the taxpayer for services billed on or after July 1, 2000.
[Ord. 00-03-01-10, 3-6-2000]
In the case of persons engaged in the business of transmitting messages through the use of mobile equipment, such as cellular telephones and paging systems, the gross receipts from the business shall be deemed to originate within the corporate limits of a municipality only if the address to which the bills for the service are sent is within those corporate limits. If, however, the address is not located within a municipality that imposes a tax under this article, then: a) if the party responsible for the bill is not an individual, the gross receipts from the business shall be deemed to originate within the corporate limits of the municipality where the party's principal place of business in Illinois is located; and b) if the party responsible for the bill is an individual, the gross receipts from the business shall be deemed to originate within the corporate limits of the municipality where the party's principal residence in Illinois is located.
[Ord. 00-03-01-10, 3-6-2000]
A. 
Filing Return:
1. 
On or before August 31, 2000, each taxpayer required to pay any tax imposed in accordance with Subsections 3-2C-2A, B and C of this article and any person or entity required to collect any tax imposed in accordance with Subsection 3-2C-2D of this article and pay such taxes collected to the City, shall make a return to the City Clerk for the month of July 2000 stating:
[Amended by Ord. 00-08-01-10, 8-7-2000]
a. 
His name.
b. 
His principal place of business.
c. 
His gross receipts during those months upon the basis of which the tax is imposed.
d. 
Amount of tax.
e. 
Such other reasonable and related information as the corporate authorities may require.
2. 
On or before the last day of every month thereafter, each taxpayer shall make a like return to the City Clerk for the calendar month preceding the month in which the return is made.
B. 
Payment Of Tax: The taxpayer making the return herein provided for shall, at the time of making such return, pay to the City the amount of tax herein imposed; provided, that in connection with any return, the taxpayer may, if he 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.
[Ord. 00-03-01-10, 3-6-2000]
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 for payment of such amount.
[Ord. 00-03-01-10, 3-6-2000; amended by 2003 Code]
Any taxpayer who fails to make a return, or who makes a fraudulent return, or who wilfully violates any other provision of this article is guilty of a violation of the ordinances of the City and, unless another penalty is specifically provided by this Code or by state statute, such person, upon conviction, shall be subject to penalty as provided in Title 1, Chapter 1-4, of this Code and the costs of prosecution; each act of violation and each day upon which a violation occurs shall constitute a separate offense; and in addition, the taxpayer shall be liable in a civil action for payment to the City of the amount of tax due.