[Amended 4-22-2002]
A. 
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 5% of the gross receipts from such business originating within the corporate limits of the Village of Dwight.
(2) 
Persons engaged in the business of distributing, supplying, furnishing, or selling natural gas for use or consumption within the corporate limits of the Village of Dwight, and not for resale, at the rate of 5% of the gross sales receipts therefrom.
(3) 
Persons engaged in the business of distributing, supplying, furnishing, or selling electricity for use or consumption within the corporate limits of the Village of Dwight, and not for resale, at the rate of 5% of the gross sales receipts therefrom. The tax imposed by this Subsection A(3) shall not apply with respect to gross receipts pertaining to bills for the distribution, supplying, furnishing, or sale of electricity where the use of consumption of the electricity is subject to the Electric Utility Tax imposed by § 255-11A of this Article IV.
B. 
The tax imposed under Subsection A of this article shall not be imposed on any such utility service rendered to the Village of Dwight.
None of the taxes authorized by this article may be imposed with respect to any transaction in interstate commerce or otherwise to the extent to which the business or privilege 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 engaged in the business of distributing, supplying, furnishing, or selling or transmitting gas, water, or electricity, or engaged in the business of transmitting messages, or using or consuming electricity acquired in a purchase at retail be subject to taxation under the provisions of this article for those transactions that are or may become subject to taxation under the provisions of the "Municipal Retailers' Occupational Tax Act" authorized by 65 ILCS 5/8-11-1; nor shall any tax authorized by this article be imposed in like manner and at the same rate upon all persons engaged in businesses of the same class in the municipality, whether privately or municipally owned or operated, or exercising the same privilege within the Village.
A. 
A tax is imposed on all persons engaged in the following occupations and privileges:
(1) 
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:
(a) 
For the first 2,000 kilowatt-hours used or consumed in a month: $0.384 per kilowatt-hour.
(b) 
For the next 48,000 kilowatt-hours used or consumed in a month: $0.252 per kilowatt-hour.
(c) 
For the next 50,000 kilowatt-hours used or consumed in a month: $0.226 per kilowatt-hour.
(d) 
For the next 400,000 kilowatt-hours used or consumed in a month: $0.220 per kilowatt-hour.
(e) 
For the next 500,000 kilowatt-hours used or consumed in a month: $0.213 per kilowatt-hour.
(f) 
For the next 2,000,000 kilowatt-hours used or consumed in a month: $0.202 per kilowatt-hour.
(g) 
For the next 2,000,000 kilowatt-hours used or consumed in a month: $0.198 per kilowatt-hour.
(h) 
For the next 5,000,000 kilowatt-hours used or consumed in a month: $0.196 per kilowatt-hour.
(i) 
For the next 10,000,000 kilowatt-hours used or consumed in a month: $0.191 per kilowatt-hour.
(j) 
For all electricity used or consumed in excess of 20,000,000 kilowatt-hours in a month: $0.189 per kilowatt-hour.
(2) 
The tax rates set forth in the preceding Subsection A(1) will be used at least through December 31, 2008; are proportional to the rates enumerated in 65 ILCS S 5/8-11-2 (as modified by Public Act 90561); 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).
B. 
Pursuant to 65 ILCS 5/8-11-2, the rates set forth in Subsection A above shall be effective:
(1) 
On August 1, 1999, for residential customers; and
(2) 
On the earlier of:
(a) 
The first bill issued on or after January 1, 2001; or
(b) 
The date of the first bill issued pursuant to 220 ILCS 5/16-104 for nonresidential customers.
C. 
The provisions of Subsection A shall not be effective until August 1, 1999.
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 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, provided that the person delivering electricity shall be allowed a credit for such tax related to deliveries of electricity the charges for which are written off as uncollectable; and provided, further, that if such charges are thereafter collected, the delivering supplier shall be obligated to remit such tax. Persons delivering electricity shall collect the tax from the purchaser by adding such tax to the gross charge for delivering the electricity. Persons delivering the 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 municipality 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.
Any tax imposed under this Article IV 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.
[Amended 3-8-1993]
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 gas, electricity, or water for use of 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. The term "gross receipts" shall not include any charges added to customers, bills pursuant to the provisions of Sections 9-221 or 9-222 of the Illinois Public Utilities Act[1] or any other separately stated charge added to customers, bills in respect of any tax or other governmental imposition.
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.
TRANSMITTING MESSAGES
In addition to the 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.
[1]
Editor's Note: See 220 ICLS 5/9-221 and 5/9-222.
A. 
On or before the last day of each month, each taxpayer shall make a return to the Village for the preceding month, stating:
(1) 
His name.
(2) 
His principal place of business.
(3) 
His gross receipts and/or kilowatt-hour usage during the month upon the basis for which 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 provided for shall, at the time of making such return, pay to the Village of Dwight the amount of tax herein imposed, provided that in connection with any return, the taxpayer may, if he/she so elects, report and pay an amount based on his/her 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 any differences between such billings and the taxable gross receipts.
A. 
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 or factor 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 therefore shall be so credited.
B. 
No action to recover any amount of tax due under the provisions of this article shall be commended more than three years after the due date of such amount.
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. IV)]
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 subject to the penalty prescribed in § 1-12 of this Code; in addition, such taxpayer shall be liable in a civil action for the total amount of tax due to the Village (see 65 ILCS 5/8-11-2).