[Ord. 2006-01, 2-6-2006, § 1]
The tax imposed by this article shall be known as the MUNICIPAL GAS USE TAX and is imposed in addition to all other taxes imposed by the Village, the state of Illinois, or any other municipal corporation or political subdivision thereof.
[Ord. 2006-01, 2-6-2006, § 1]
For the purpose of this article, the following definitions shall apply:
PERSON
Any individual, firm, trust, estate, partnership, association, joint stock company, joint venture, corporation, limited liability company, municipal corporation or political subdivision of this state, or a receiver, Trustee, conservator or other representative appointed by order of any court.
PUBLIC UTILITIES ACT
The Public Utilities Act,[1] as amended.
PUBLIC UTILITY
A public utility as defined in Section 3-105 of the public utilities act.
RETAIL PURCHASER
Any person who purchases gas in a sale at retail.
SALE AT RETAIL
Any sale of gas by a retailer to a person for use or consumption, and not for resale. For this purpose, the term "retailer" means any person engaged in the business of distribution, supplying, furnishing, or selling gas.
[1]
Editor's Note: See 220 ILCS 5/1-101 et seq.
[Ord. 2006-01, 2-6-2006, § 1]
(a) 
Except as otherwise provided by this article, a tax is imposed on the privilege of using or consuming gas in the Village, that is purchased in a sale at retail at the rate of $0.05 per therm.
(b) 
The ultimate incidence of and liability for payment of the tax is on the retail purchaser, and nothing in this article shall be construed to impose a tax on the occupation of distributing, supplying, furnishing, selling or transporting gas.
(c) 
The retail purchaser shall pay the tax, measured by therms of gas delivered to the retail purchaser's premises, to the public utility designated to collect the tax pursuant to Section 29-77 of this article on or before the payment due date of the public utility's bill first reflecting the tax, or directly to the Village Collector on or before the fifteenth day of the second month following the month in which the gas is delivered to the retail purchaser, if no public utility has been designated to collect the tax pursuant to Section 29-77 of this article or if the gas is delivered by a person other than a public utility so designated.
(d) 
To prevent multiple taxation, the use of gas in the Village by a retail purchaser shall be exempt from the tax imposed by this article if the gross receipts from the sale at retail of such gas to the retail purchaser are properly subject to a tax imposed upon the seller of such gas pursuant to the Village municipal utility tax, Sections 29-22 through 29-28, inclusive, of this chapter, as amended from time to time, and as authorized pursuant to Section 8-11-2 of the Illinois Municipal Code.[1]
[1]
Editor's Note: See 65 ILCS 5/8-11-2.
(e) 
A purchaser who purchases gas for resale and therefore does not pay the tax imposed by this article with respect to the use or consumption of the gas, but who later uses or consumes part or all of the gas, shall pay the tax directly to the Village Collector on or before the fifteenth day of the second month following the month in which the gas is used or consumed.
(f) 
The tax shall apply to gas for which the delivery to the retail purchaser is billed by a public utility on or after March 1, 2006.
[Ord. 2006-01, 2-6-2006, § 1]
(a) 
The Village Manager is authorized to enter into a contract for collection of the tax imposed by this article with any public utility providing gas service in the Village. The contract shall include and substantially conform with the following provisions:
(1) 
The public utility will collect the tax with respect to gas delivered by it to its customers as an independent contractor;
(2) 
The public utility will remit collected taxes to the Village Collector no more often than once each month;
(3) 
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 Village Collector;
(4) 
The public utility shall not be liable to the Village for any tax not actually collected from a retail purchaser; and
(5) 
Such additional terms as the parties may agree upon.
(b) 
A public utility designated to collect the tax imposed by this article from its customers shall bill each customer for the tax on all gas delivered to the customer unless: 1) the customer's use or consumption is exempt from the tax pursuant to a duly adopted ordinance of the Village, or 2) the public utility has received written notification from the Village that the customer is exempt from the tax.
[Ord. 2006-01, 2-6-2006, § 1]
Every taxpayer shall keep accurate books and records, including original source documents and books of entry, denoting the activities or transactions that gave rise, or may have given rise to any tax liability or exemption under this article. All such books and records shall, at all times during business hours, be subject to and available for inspection by the Village.