[1983 Code; amended 7-19-2010(2)]
A. Not sooner than 10 days after the publication of the appropriation
ordinance, a tax levy ordinance shall be enacted as required by law,
levying such taxes as may be needed to meet the anticipated expenses
of the coming year, together with such taxes as may be required to
meet outstanding bond issues, or for purposes payable from special
taxes properly authorized.
B. A certified copy of the tax levy ordinance shall be filed with the
County Clerk of Cook County not later than the second Tuesday in December.
Such ordinance shall show the total appropriated for each item, and
the amount of tax levied therefor.
[1983 Code; amended 9-18-2017]
A. Tax imposed.
1. A tax is hereby imposed upon all persons engaged in the business
of selling tangible personal property, other than an item of tangible
personal property titled or registered with an agency of the government
of the State of Illinois, at retail in the Village of Thornton, at
the rate of 1/2 of 1% of the gross receipts from such sale made in
the course of such business while this section is in effect; and a
tax is hereby imposed upon all persons engaged in the Village of Thornton
in the business of making sales of service, at the rate of 1/2 of
1% of the selling price of all tangible personal property transferred
by such serviceman as an incident to a sale of service. This home
rule municipal retailers' occupation tax and this home rule municipal
service occupation tax shall not be applicable to the sale of food
for human consumption which is to be consumed off the premises where
it is sold (other than alcoholic beverages, soft drinks, and food
that has been prepared for immediate consumption) and prescription
and nonprescription medicines, drugs, medical appliances and insulin,
urine testing materials, syringes and needles used by diabetics.
2. The imposition of these home rule taxes is in accordance with and
subject to the provisions of Sections 8-11-1 and 8-11-5, respectively,
of the Illinois Municipal Code (65 ILCS 5/8-11-1 and 5/8-11-5).
B. Illinois Department of Revenue to administer. The taxes hereby imposed,
and all civil penalties that may be assessed as an incident thereto,
shall be collected and enforced by the Department of Revenue of the
State of Illinois. The Department of Revenue shall have full power
to administer and enforce the provisions of this section.
[4-5-1982, effective 7-1-1982; 1983 Code; amended 7-28-1998; 7-16-2012(2)]
A. Tax Imposed. A tax is imposed on all persons engaged in the following
occupations or privileges:
1. Persons engaged in the business of transmitting messages by means
of electricity, at the rate of 4% of the gross receipts from such
business originating within the corporate limits of the Village.
3. 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.
a. Gross receipts tax. The tax imposed under this article 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 §
4-3C-1.
b. Overpayment of tax and credit. If a taxpayer under this article is unable to use a credit authorized by this article solely because the tax imposed by this article has been replaced by the tax imposed under §
4-3C-1, then the taxpayer may apply such credit against any tax due under §
4-3C-1.
B. Limitation. 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 electricity, or
engaged in the business of transmitting messages 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 § 8-11-2 of
the Illinois Municipal Code, approved May 29, 1961, as amended.
C. Additional Compensation. 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, pipes or other equipment used in the
operation of the taxpayer's business.
D. Definitions. For the purposes of this article the following definitions
shall apply:
GROSS RECEIPTS
The consideration received for the transmission of messages,
or for distributing, supplying, furnishing or selling 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 transmitting said messages 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 receipts received from
the Village for the sale to said Municipality of any of the utility
products or service mentioned above.
PERSON
Any natural individual, firm, trust, estate, partnership,
association, joint stock company, joint adventure, corporation, municipal
corporation or political subdivision of this state, or a receiver,
trustee, conservator or other representative appointed by order of
any court.
TRANSMITTING MESSAGES
In addition to usual and popular meaning of person to person
communication, shall include the furnishing, for a consideration,
of services or facilities (whether owned or leased), or both, to persons
in connection with the transmission of messages where such persons
do not, in turn, receive any consideration in connection therewith,
but shall not include such furnishing of services or facilities to
persons for the transmission of messages to the extent that any such
services or facilities for the transmission of messages are furnished
for a consideration, by such persons to other persons, for the transmission
of messages.
E. Payment of Tax. On or before the 30th day of November, 1977, each
utility company shall make a return to the Treasurer of the Village
accounting for the 4% utility tax which is imposed on each of said
utility companies' customers residing in the Village or doing business
in said Village. Said utility company shall make a return to the Treasurer
of the Village at the conclusion of every third month stating:
2. His principal place of business;
3. His gross receipts during those months upon the basis of which the
tax is imposed;
5. Such other reasonable and related information as the corporate authorities
may require.
a. On or before the last day of every third month thereafter, each utility
company shall make a like return to the Treasurer of the Village for
a corresponding three-month period.
b. The utility company making the return herein provided for shall,
at the time of making such return, pay to the Treasurer of the Village,
the amount of tax herein imposed; provided that in connection with
any return the utility company may, if they so elect, report and pay
an amount based upon their total billings 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 differences between such billings and the taxable gross
receipts.
F. Erroneous Payment. 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 utility company 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.
G. Limitation of Recovery. 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.
H. Penalty. Any utility company 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.