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:
GROSS RECEIPTS
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.
PERSON
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.
TRANSMITTING MESSAGES
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in conflict herewith, shall be and same are hereby repealed and this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.
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.