[Ord. 00-03-01-10, 3-6-2000]
For purposes of this article, the following definitions shall
apply:
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]
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.
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.
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.
Any person who uses or consumes, within the corporate limits
of the City, electricity acquired in a purchase at retail.
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.
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]
[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]
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.
