[Ord. 98-12, 6-1-1998, § 2]
As used in this article, unless the context otherwise requires:
Any natural individual, firm, trust, estate, partnership,
association, joint stock company, joint adventure, corporation, limited
liability company, municipal corporation, the state of 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 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, as defined in Section 8-11-2
of the Illinois Municipal Code,[1] directly in the generation, production, transmission,
delivery or sale of electricity.
Any person who uses or consumes, within the corporate limits
of the Village, electricity acquired in a purchase at retail.
The person delivering electricity to the purchaser.
The Village of Elmwood Park.
[1]
Editor's Note: See 65 ILCS 5/8-11-2.
[Ord. 98-12, 6-1-1998, § 2; Ord. 2003-23, 9-15-2003, eff. 11-1-2003, § 2]
(a)
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 the
purchase at retail and used or consumed within the corporate limits
of the Village at the following rates, calculated on a monthly basis
for each purchaser:
(1)
For the first 2,000 kilowatt-hours used or consumed in a month:
$0.568 per kilowatt-hour;
(2)
For the next 48,000 kilowatt-hours used or consumed in a month:
$0.371 per kilowatt-hour;
(3)
For the next 50,000 kilowatt-hours used or consumed in a month:
$0.335 per kilowatt-hour;
(4)
For the next 400,000 kilowatt-hours used or consumed in a month:
$0.325 per kilowatt-hour;
(5)
For the next 500,000 kilowatt-hours used or consumed in a month:
$0.316 per kilowatt-hour;
(6)
For the next 2,000,000 kilowatt-hours used or consumed in a
month: $0.298 per kilowatt-hour;
(7)
For the next 2,000,000 kilowatt-hours used or consumed in a
month: $0.293 per kilowatt-hour;
(8)
For the next 5,000,000 kilowatt-hours used or consumed in a
month: $0.288 per kilowatt-hour;
(9)
For the next 10,000,000 kilowatt-hours used or consumed in a
month: $0.284 per kilowatt-hour; and
(10)
For all electricity used or consumed in excess of 20,000,000
kilowatt-hours in a month: $0.279 per kilowatt-hour.
[1]
Editor's Note: See 65 ILCS 5/8-11-2.
(b)
The tax is in addition to all taxes, fees and other revenue measures
imposed by the Village, the state or any other political subdivision
of the state.
(c)
Notwithstanding any other provision of this article, the tax shall
not be imposed if and to the extent that imposition or collection
of the tax would violate the constitution or statutes of the United
States or the constitution of the state of Illinois.
(d)
The tax shall be imposed with respect to the use or consumption of
electricity by residential and nonresidential customers beginning
with the first bill issued on or after November 1, 2003.
[Ord. 98-12, 6-1-1998, § 2]
(a)
Subject to the provisions of Section 29-52 of this article, regarding the delivery of electricity to resellers, the tax imposed under this article 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.
(b)
Any tax required to be collected by this article, and any tax in
fact collected, shall constitute a debt owed to the Village 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 for 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.
(c)
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 Village upon request. For purposes of this article, any
partial payment of a billed amount not specifically identified by
the purchaser shall be deemed to be for the delivery of electricity.
[Ord. 98-12, 6-1-1998, § 2]
(a)
Every tax collector shall on a monthly basis file a return in a form prescribed by the Village Collector. 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 under Section 29-50 of this Article.
(b)
If the person delivering electricity fails to collect the tax from the purchaser or is excused from collecting the tax under subsection 29-52(e)(2) of this Article, then the purchaser shall file a return in a form prescribed by the Village Collector and pay the tax directly to the Village Collector on or before the last day of the month following the month during which the electricity is used or consumed.
[Ord. 98-12, 6-1-1998, § 2]
(a)
Electricity that is delivered to a person in this Village shall be
considered to be for use and consumption by that person unless the
person receiving the electricity has an active resale number issued
by the Village Collector and furnishes that number to the person who
delivers the electricity, and certifies to that person that the sale
is either entirely or partially nontaxable as a sale for resale.
(b)
If a person who receives electricity in the Village claims to be
an authorized reseller of electricity, that person shall apply to
the Village Collector for a resale number. The applicant shall state
facts showing why it is not liable for the tax imposed by this Article
on any purchases of electricity and shall furnish such additional
information as the Village Collector may reasonably require.
(c)
Upon approval of the application, the Village Collector shall assign
a resale number to the applicant and shall certify the number to the
applicant.
(d)
The Village Collector may cancel the resale number of any person
if the person fails to pay any tax payable under this Article for
electricity used or consumed by the person, or if the number: 1) was
obtained through misrepresentation, or 2) is no longer necessary because
the person has discontinued making resales.
(e)
(1)
If a reseller has acquired electricity partly for use or consumption and partly for resale, the reseller shall pay the tax imposed by this Article directly to the Village Collector pursuant to subsection 29-51(b) of this Article, on the amount of electricity that the reseller uses or consumes, and shall collect the tax pursuant to Section 29-50 of this Article, and remit the tax pursuant to subsection 29-51(a) of this Article, on the amount of electricity delivered by the reseller to a purchaser.
(2)
Any person who delivers electricity to a reseller having an
active resale number and complying with all other conditions of this
section shall be excused from collecting and remitting the tax on
any portion of the electricity delivered to the reseller, provided
that the person reports to the Village Collector the total amount
of electricity delivered to the reseller, and such other information
that the Village Collector may reasonably require.
[Ord. 98-12, 6-1-1998, § 2]
Every tax collector, and every taxpayer required to pay the
tax imposed by this Article, 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 Article. The books and records shall
be subject to and available for inspection at all times during business
hours of the day.
[Ord. 98-12, 6-1-1998, § 2]
Notwithstanding any other provisions of this article, in order
to permit sound fiscal planning and budgeting by the Village, no person
shall be entitled to a refund of, or credit for, a tax imposed under
this article unless the person files a claim for refund or credit
within one year after the date on which the tax was paid or remitted
to the Village Collector.
[Ord. 98-12, 6-1-1998, § 2]
If any section, subsection, sentence, clause, phrase or portion
of this article is for any reason held invalid or unconstitutional
by any court of competent jurisdiction, such portion shall be deemed
a separate, distinct, and independent provision and such holding shall
not affect the validity of the remaining provisions hereof.
