[Ord. 2013-787, 9-3-2013]
As used in this chapter, unless the context otherwise requires:
The City of Lincoln, Illinois.
The consideration received for distributing, supplying, furnishing
or selling natural gas 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 the service, product or commodity
supplied, the cost of materials used, labor or service cost, or for
any other expenses whatsoever.
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, conservator or other representative appointed
by order of any 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 or natural gas by a purchaser for purposes of use or consumption, and not for resale, but shall not include the use of electricity or natural gas by a public utility, as defined in Section 8-11-2 of the Illinois municipal code,[1] directly in the generation, production, transmission,
delivery or sale of electricity or natural gas.
Any person who uses or consumes, within the corporate limits
of the City, electricity or natural gas acquired in a purchase at
retail.
[1]
See 65 ILCS 5/8-11-2.
[Ord. 2013-787, 9-3-2013]
Pursuant to Section 8-11-2 of the Illinois municipal code[1] and any and all other applicable authority, a tax is imposed
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:
(A)Â
For the first 2,000 kilowatt hours used or consumed in a month: $0.488
per kilowatt hour;
(B)Â
For the next 48,000 kilowatt hours used or consumed in a month: $0.320
per kilowatt hour;
(C)Â
For the next 50,000 kilowatt hours used or consumed in a month: $0.288
per kilowatt hour;
(D)Â
For the next 400,000 kilowatt hours used or consumed in a month:
$0.280 per kilowatt hour;
(E)Â
For the next 500,000 kilowatt hours used or consumed in a month:
$0.272 per kilowatt hour;
(F)Â
For the next 2,000,000 kilowatt hours used or consumed in a month:
$0.256 per kilowatt hour;
(G)Â
For the next 2,000,000 kilowatt hours used or consumed in a month:
$0.252 per kilowatt hour;
(H)Â
For the next 5,000,000 kilowatt hours used or consumed in a month:
$0.248 per kilowatt hour;
(I)Â
For the next 10,000,000 kilowatt hours used or consumed in a month:
$0.244 per kilowatt hour;
(J)Â
For all electricity used or consumed in excess of 20,000,000 kilowatt
hours in a month: $0.240 per kilowatt hour.
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The tax is in addition to all taxes, fees and other revenue
measures imposed by the City, the state of Illinois or any other political
subdivision of the state.
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Notwithstanding any other provision of this chapter, the tax
shall not be imposed if and to the extent that the imposition or collection
of the tax would violate the constitution or statutes of the United
States or the constitution of the state of Illinois.
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The tax shall not be imposed on any City of Lincoln accounts.
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The tax shall be imposed with respect to the use or consumption
of electricity by all customers beginning with the first bill issued
on or after October 1,2013.
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[1]
See 65 ILCS 5/8-11-2.
[Ord. 2013-787, 9-3-2013]
Except as otherwise provided by this chapter, a tax is imposed
upon all persons engaged in the following occupations or privileges
in the City: 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 4% of the gross
receipts therefrom.
No tax is imposed by this chapter with respect to any transaction
in interstate commerce or otherwise to the extent to which such business
may not, under the constitution and statutes of the United States,
be made subject to taxation by the state or any political subdivision
thereof; nor shall any person engaged in the business of distributing,
supplying, furnishing or selling natural gas be subject to taxation
under the provisions of the "municipal retailer's occupation
tax act", being 65 Illinois Compiled Statutes 5/8-11-1, or 5/8-11-2.
The tax imposed hereunder shall be based on the "gross receipts"
as herein defined, actually paid to the taxpayer for services billed
on or after October 1, 2013.
If it shall appear that an amount of tax has been paid which
was not due under the provisions of this chapter, whether as a result
of mistake of fact or an error of law, then such amount shall be:
a) credited against any tax due or to become due, under this chapter
from the taxpayer who made the erroneous payment or b) subject to
a refund if no such tax is due or to become due; provided that no
amounts erroneously paid more than three years prior to the filing
of a claim therefor shall be so credited or refunded.
No action to recover any amount of tax due under the provisions
of this chapter shall be commenced more than three years after the
due date of such amount.
[Ord. 2013-787, 9-3-2013]
Subject to the provisions of Section 13-1-7 of this chapter regarding the delivery of electricity to resellers, the tax imposed under this chapter shall be collected from purchasers by the person maintaining a place of business in this state who delivers electricity to such purchasers. This tax shall constitute a debt of the purchaser to the person who delivers the electricity to the purchaser and is recoverable at the same time and in the same manner as the original charge for delivering the electricity.
Any tax required to be collected by this chapter, and any tax
in fact collected, shall constitute a debt owed to the City by the
person delivering the electricity, provided that the person delivering
electricity shall be allowed credit for such tax related to deliveries
of electricity the charges of which are written off as uncollectible,
and provided further, that if such charges are thereafter collected,
the delivering supplier shall be obligated to remit such tax.
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 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 purposes of this
chapter, any partial payment of a billed amount not specifically identified
by the purchaser shall be deemed to be for the delivery of electricity.
[Ord. 2013-787, 9-3-2013]
The public utility will remit collected taxes to the City Clerk
no more often than once each month;
The public utility will be entitled to withhold from tax collections
a service fee equal to 3% of the amounts collected and timely remitted
to the City Clerk;
Such additional terms as the parties may agree upon.
[Ord. 2013-787, 9-3-2013]
Every tax collector shall on a monthly basis file a return.
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 collected hereunder.
If the person delivering electricity or natural gas fails to
collect the tax from the purchaser then the purchaser shall file a
return in a form proscribed by the City of Lincoln and pay the tax
directly to the City of Lincoln on or before the last day of the month
following the month during which the electricity or natural gas is
used or consumed.
[Ord. 2013-787, 9-3-2013]
Electricity or natural gas 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 or natural gas
has an active resale number issued by the state of Illinois and furnishes
that number to the person who delivers the electricity or natural
gas, and certifies to that person that the sale is either entirely
or partially nontaxable as a sale for resale.
If a person who receives electricity or natural gas in the City
claims to be an authorized reseller of electricity, that person shall
apply to Illinois department of revenue for a resale number. The applicant
shall state facts showing why it is not liable for the tax imposed
by this chapter on any purchases of electricity or natural gas and
shall furnish such additional information as the state of Illinois
may reasonably require.
Upon approval of the application, the Illinois department of
revenue shall assign a resale number to the applicant and shall certify
the number to the applicant.
The Illinois department of revenue may cancel the resale number
of any person if the person fails to pay any tax payable under this
chapter for electricity or natural gas used or consumed by the person,
or if the number: a) was obtained through misrepresentation, or b)
is no longer necessary because the person has discontinued making
resales.
If a reseller has acquired electricity or natural gas partly
for use or consumption and partly for resale, the reseller shall pay
the tax imposed by this chapter directly to the City of Lincoln on
the amount of electricity or natural gas that the reseller uses or
consumes, and shall collect the tax pursuant to this chapter and remit
the tax on the amount of electricity or natural gas delivered by the
reseller to a purchaser.
Any person who delivers electricity or natural gas to a reseller
having an active resale number and complying with all other conditions
of the section shall be excused from collection and remitting the
tax on any portion of the electricity or natural gas delivered to
the reseller, provided that the person reports to the Illinois department
of revenue the total amount of electricity or natural gas delivered
to the reseller, and such other information that the Illinois department
of revenue may reasonably require.
[Ord. 2013-787, 9-3-2013]
Every tax collector shall keep 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 chapter. The books and records shall
be subject to and available for inspection at all times during business
hours of the day.
