§ 34.25 DEFINITIONS.
For the purposes of this subchapter the following definitions shall apply:
GROSS RECEIPTS. The consideration received for the transmission of messages, or for distributing, supplying, furnishing or selling gas, or electricity for use or consumption and not for resale, as the case may be, except for that consideration received from the city; 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 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 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 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.
(Ord. 668, passed 10-7-96; Am. Ord. 673, passed 12-2-96)
§ 34.26 TAX IMPOSED.
A tax is imposed on all persons engaged in the following occupations or privileges:
(A) Persons engaged in the business of transmitting messages by means of electricity, at the rate of three percent of the gross receipts from such business originating within the corporate limits of the city.
(B) Persons engaged in the business of distributing, supplying, furnishing, or selling gas for use or consumption within the corporate limits of the city, and not for resale, at the rate of three percent of the gross receipts therefrom.
(C) Persons engaged in the business of distributing, supplying, furnishing, or selling of electricity for use or consumption within the corporate limits of the city, not for resale, at the rate of three percent of the gross receipts therefrom.
(Ord. 668, passed 10-7-96)
§ 34.27 EXEMPTIONS.
No tax is imposed by this subchapter with respect to any transaction in interstate commerce or otherwise to the extent to which such business may not, under 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 gas or electricity, or engaged in the business of transmitting messages be subject to taxation under the provisions of this subchapter for such transactions as are or may become subject to taxation under the provisions of the Municipal Retailers’ Occupation Tax Act authorized by ILCS Ch. 65, Act 5, § 8-11-1.
(Ord. 668, passed 10-7-96)
§ 34.28 TAX IN ADDITION TO VALUE OF PRODUCT OR SERVICE.
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.
(Ord. 668, passed 10-7-96)
§ 34.29 EFFECTIVE DATE.
This subchapter shall take effect after publication and the tax provided for herein shall be based on the gross receipts, as herein defined, actually paid to the taxpayer for services billed on or after December 1, 1996. The city has immediate need for the revenues to be produced by the tax imposed by this subchapter in order to meet the cost of providing services necessary for the immediate preservation of the public peace, health and safety, and this subchapter is passed as an urgent measure.
(Ord. 668, passed 10-7-96)
§ 34.30 TAX RETURN REQUIRED.
(A) On or before January 31, 1997, each taxpayer shall make a return to the City Treasurer for the month of December, 1996, stating:
(1) His name.
(2) His principal place of business.
(3) His gross receipts during those months 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) On or before the last day of each and every month thereafter, each taxpayer shall make a like return to the City Treasurer for a corresponding period.
(C) The taxpayer making the return herein provided for shall, at the time of making such return, pay to the City Treasurer, the amount of tax herein imposed; provided, that in connection with any return the taxpayer may, if he so elects, report and pay an amount based upon his 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.
(D) Provided however, that in the event that the tax for any given one month is less than $5 per month, the taxpayer making the return shall file its return to the City Treasurer and include payment to the City Treasurer on a semi-annual basis. Said semi-annual return shall continue until such time that the amount of taxes remitted to the city on said semi-annual bases exceed $75. Thereafter, the taxpayer shall return to a monthly return and remittance.
(Ord. 668, passed 10-7-96) Penalty, see § 34.99
§ 34.31 ERRONEOUS PAYMENTS.
If it shall appear that an amount of tax has been paid which was not due under the provisions of this subchapter, 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 subchapter 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.
(Ord. 668, passed 10-7-96)
§ 34.32 RECOVERY OF TAX DUE.
No action to recover any amount of tax due under the provisions of this subchapter shall be commenced more than three years after due date of such amount.
(Ord. 668, passed 10-7-96)
§ 34.99 PENALTY.
Any taxpayer who fails to make a return, or who makes a fraudulent return, or who willfully violates any provision of § 34.30 is guilty of a misdemeanor and, upon conviction thereof, shall be fined not less than $25 per day until the return is properly filed, and in addition shall be liable in a civil action for the amount of tax due.
(Ord. 668, passed 10-7-96)
