[Ord. 93-94, 10-4-1993, § 1; Ord. 98-12, 6-1-1998, § 1; Ord. 2003-23, 9-15-2003, eff. 11-1-2003, § 1]
(a) 
A tax is imposed on all persons engaged in the following occupations or privileges:
(1) 
Persons engaged in the business of distributing, supplying, furnishing or selling gas for use or consumption within the corporate limits of the Village and not for resale, at the rate of 5% of the gross receipts therefrom.
(2) 
Persons engaged in the business of distributing, supplying, furnishing or selling electricity for use or consumption within the corporate limits of the Village and not for resale, at the rate of 4% of the gross receipts therefrom. The tax imposed under this section shall not apply with respect to gross receipts pertaining to bills for the distribution, supply, furnishing or sale of electricity where the use or consumption of the electricity is subject to the tax imposed under Section 29-49 of this chapter.
(b) 
No tax is imposed by this article 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 this state or any political subdivision thereof; nor shall any persons engaged in the business of distributing, supplying, furnishing or selling gas or electricity be subject to taxation under the provisions of this article for such transactions as are or may become subject to taxation under the provisions of the "municipal retailers' occupation tax act" authorized by 65 Illinois Compiled Statutes 5/8-11-1 of the Illinois municipal code.
(c) 
Such tax shall be in addition to the payment of money, or value or products or services furnished to this municipality by the taxpayer as compensation for the use of its 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.
[Ord. 93-94, 10-4-1993, § 1]
For the purposes of this article, the following definitions shall apply:
GROSS RECEIPTS
The consideration received for distributing, supplying, furnishing or selling gas or electricity, 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 any other expenses whatsoever. "Gross receipts" shall not include charges added to customers' bills in respect of other taxes. "Gross receipts" shall not include receipts from any sale to a customer if the taxpayer is prohibited by federal or state constitution, treaty, convention, statute or court decision from recovering the related tax liability from such customer.
PERSON
Any natural individual, firm, trust, estate, partnership, association, joint stock company, joint venture, corporation, municipal corporation or political subdivision of this state, or a receiver, Trustee, conservator or other representative appointed by order of any court.
[Ord. 93-94, 10-4-1993, § 1]
The tax provided for herein shall be based on the "gross receipts," as herein defined, actually paid to the taxpayer for services billed on or after the September 1, 1986.
[Ord. 93-94, 10-4-1993, § 1]
(a) 
On or before October 31, 1986, each taxpayer shall make a return to the Village Clerk for the month of September 1986, stating:
(1) 
His name;
(2) 
His principal place of business;
(3) 
His gross receipts during those months upon the basis of which the tax is imposed;
(4) 
Amount of tax;
(5) 
Such other reasonable and related information as the corporate authorities may require.
(b) 
On or before the last day of every month thereafter, each taxpayer shall make a like return to the Village Collector for a corresponding one-month period.
(c) 
The taxpayer making the return herein provided for shall, at the time of making such return, pay to the Village Collector, the amount of tax herein imposed; provided that in connection with any return the taxpayer may, if he so elects, report and pay an amount based upon his total billing 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. 93-94, 10-4-1993, § 1; Ord. 98-12, 6-1-1998, § 1]
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. If a taxpayer under this chapter is unable to use a credit authorized by this section solely because the tax imposed by this chapter has been replaced by the tax imposed under Section 29-49 of this chapter, then the taxpayer may apply such credit against any tax due under Section 29-49 of this chapter.
[Ord. 93-94, 10-4-1993, § 1]
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.
[Ord. 93-94, 10-4-1993, § 1]
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 misdemeanor and, upon conviction thereof, shall be fined not less than $100 nor more than $500 and in addition shall be liable in a civil action for the amount of tax due.