[Amended 3-16-2004 by Ord. No. 04-03-01]
A tax is imposed on all persons engaged in the following occupations or privileges:
(A) 
The privilege of using or consuming electricity acquired in a 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) 
First 2,000 KWH: 0.4819 cents per KWH
(2) 
Next 48,000 KWH: 0.3160 cents per KWH
(3) 
Next 50,000 KWH: 0.2844 cents per KWH
(4) 
Next 400,000 KWH: 0.2765 cents per KWH
(5) 
Next 500,000 KWH: 0.2686 cents per KWH
(6) 
Next 2,000,000 KWH: 0.2528 cents per KWH
(7) 
Next 2,000,000 KWH: 0.2489 cents per KWH
(8) 
Next 5,000,000 KWH: 0.2449 cents per KWH
(9) 
Next 10,000,000 KWH: 0.2410 cents per KWH
(10) 
Over 20,000,000 KWH: 0.2370 cents per KWH
The tax rates set forth in the preceding table will be used at least through December 31, 2008, are proportional to the rates enumerated in 65 ILCS 5/8-11-2 (as modified by Public Act 90-561), and do not exceed the revenue that could have been collected during 1997 using the rates enumerated in 65 ILCS 5/8-11-2 (as modified by Public Act 90-561).
[Amended at time of adoption of Code (see Ch. 1, Administration, Art. I, General Code Provisions, Div. I)]
The tax authorized by this article may not be imposed with respect to any transaction in interstate commerce or otherwise to the extent to which the business or privileges may not, under the Constitution and statutes of the United States, be made the subject of taxation by this state or any political subdivision thereof; nor shall any persons using or consuming electricity acquired in a purchase at retail, be subject to taxation under the provisions of the Municipal Retailers' Occupation Tax Act authorized by 65 ILCS 8-11-1; nor shall any tax authorized by this article be imposed upon any person engaged in a business or on any privilege unless the tax is imposed in like manner and at the same rate upon all persons engaged in business of the same class in the Village, whether privately or municipally owned or operated, or exercising the same privilege within the Village.
Such tax shall be in addition to the payment of money, or value of 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 or other equipment used in the operation of the taxpayers' business.
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, except for that consideration received from the Village; 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 such messages without any deduction on account of the service, product or commodity supplied, the cost of materials used, labor or service costs, or any other expenses whatsoever.
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.
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 Village 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 Village 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 Village in the manner prescribed by the Village. Persons delivering electricity who file returns pursuant to this section shall, at the time of filing such return, pay the Village the amount of the tax collected pursuant to this article.
[Amended at time of adoption of Code (see Ch. 1, Administration, Art. I, General Code Provisions, Div. I)]
(A) 
On or before the last day of each month, each taxpayer shall make a return to the Village Treasurer for the preceding month stating:
(1) 
His name.
(2) 
His principal place of business.
(3) 
His kilowatt-hour usage during the month 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) 
The taxpayer making the return herein provided for shall, at the time of making such return, pay to the Village, the amount of tax herein imposed.
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. 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.
[Amended at time of adoption of Code (see Ch. 1, Administration, Art. I, General Code Provisions, Div. I)]
Any taxpayer who fails to make a return, or who makes a fraudulent return, or who willfully 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 $750 and, in addition, shall be liable in a civil action for the amount of tax due.