[Adopted as Ch. 3.24 of the 1997 Code; amended in its entirety 12-7-2015 by Ord. No. 3221]
A.
A tax
is imposed on all persons engaged in the following occupations and
privileges:
(1)
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;
and
(2)
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; and
(3)
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.
B.
At such
time as the indebtedness is incurred by the City to renovate or replace
City buildings in order to bring the same into compliance with the
federal Americans with Disabilities Act, the tax rate in this section
of this article established shall be automatically reduced from 5%
to 4%, pursuant to this article.
A.
None of the taxes authorized by this article may be imposed with
respect to any transaction in interstate commerce or otherwise to
the extent to which the occupation or privilege may not, under the
Constitution and statutes of the United States, be made the subject
of taxation by this state or any political subdivision thereof, nor
shall any persons engaged in the business of distributing, supplying,
furnishing, or selling or transmitting electricity, 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 Municipal
Retailers' Occupation Tax Act authorized by 65 ILCS 5/8-11-1 of the
Illinois Municipal Code; nor shall any tax authorized by this article
be imposed upon any person engaged 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 or
exercising the same privilege within the City.
B.
Any and all accounts of the City of Columbia shall be exempt from
the taxes imposed by this article.
Such taxes in this article shall be in addition to other taxes
levied upon the taxpayer or the business.
For the purposes of the taxes enumerated in 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 for use or consumption and not for resale, and the
consideration received for distributing, supplying, furnishing or
selling electricity for use or consumption and not for resale; 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 the 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.
Any natural individual, firm, trust, estate, partnership,
association, joint-stock company, joint-adventure, corporation, municipal
corporation or political subdivision of this state, or a receiver,
trustee, guardian or other representative appointed by order of any
court.
In addition to the usual and popular meaning of person-to-person
communication, shall include the furnishing, for a consideration,
of services or facilities (whether owned or leased), or both, to persons
in connection with the transmission of messages where such 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 such persons to other persons, for the transmission
of messages.
All ordinances, resolutions and orders, or any part thereof,
in conflict herewith, shall be and same are hereby repealed and this
ordinance shall be in full force and effect upon its passage and publication
as provided by law. The tax provided for herein shall be based upon
the gross receipts as herein defined, actually paid to the taxpayer
for the services billed on or after September 1, 1981.
A tax is imposed on all persons to whom Public Act 90-561 applies,
on the privilege of using or consuming electricity required 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:
A.
For the first 2,000 kilowatt-hours used or consumed in a month: $0.4719
per kilowatt-hour.
B.
For the next 48,000 kilowatt-hours used or consumed in a month: $0.3748
per kilowatt-hour.
C.
For the next 50,000 kilowatt-hours used or consumed in a month: $0.3660
per kilowatt-hour.
D.
For the next 400,000 kilowatt-hours used or consumed in a month:
$0.3472 per kilowatt-hour.
E.
For the next 500,000 kilowatt-hours used or consumed in a month:
$0.3400 per kilowatt-hour.
F.
For the next 2,000,000 kilowatt-hours used or consumed in a month:
$0.3200 per kilowatt-hour.
G.
For the next 2,000,000 kilowatt-hours used or consumed in a month:
$0.3150 per kilowatt-hour.
H.
For the next 5,000,000 kilowatt-hours used or consumed in a month:
$0.3100 per kilowatt-hour.
I.
For the next 10,000,000 kilowatt-hours used or consumed in a month:
$0.3050 per kilowatt-hour.
J.
For all electricity used or consumed in excess of 20,000,000 kilowatt-hours
in a month: $0.3000 per kilowatt-hour.
The tax authorized by this article shall be collected from the
purchaser by the person maintaining a place of business in this 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 article and any such tax collected
by a person delivering electricity shall constitute a debt owed to
the municipality 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 3% 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 municipality 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 section shall, at the time of filing
such return, pay the City the amount of the tax collected pursuant
to this article.
A.
For persons required to pay the tax directly to the City, on or before
the last day of each month, each taxpayer shall make a return to the
City for the preceding month stating:
B.
The taxpayer making the return herein provided for shall, at the
time of making such return, pay to the City the amount of tax imposed;
provided that in connection with any return, the taxpayer may, if
he so 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.
A.
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, 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.
B.
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.
Any consumer who fails to make a return, or who makes a fraudulent
return, or who willfully violates any provisions of this article shall
be 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 a civil action for the amount of tax due.
