1. A tax is imposed on all persons engaged in the business of distributing, supplying, furnishing or selling gas for use or consumption within the corporate limits of the village and not for resale, at the rate of five percent of the gross receipts therefrom.
2. 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 the state or any political subdivision thereof; nor shall any persons engaged in the business of distributing, supplying, furnishing or selling gas or electricity 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 Home Rule Municipal Retailers' Occupation Tax Act, 65 ILCS 5/8-11-1 et seq.
3. Such tax shall be in addition to the payment of money, or value or products or services furnished to the village 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 taxpayers' business.

(Code 2024, § 3.2.1)

The following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:

Gross receipts means the consideration received for distributing, supplying, furnishing or selling gas or 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 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 charges added to customers' bills in respect of other taxes. The term "gross receipts" shall not include receipts from any sale to a customer if the taxpayer is prohibited by federal or state constitution, treaty, convention statute or court decision from recovering the related tax liability from such customer.

Person means any natural individual, firm, trust, estate, partnership, association, joint stock company, joint venture, corporation, municipal corporation or political subdivision of the state, or a receiver, trustee, conservator or other representative appointed by order of any court.

(Code 2024, § 3.2.2)

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 March 1, 1998.

(Code 2024, § 3.2.3)

1. On or before April 30, each taxpayer shall make a return to the village collector for the month of March, 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.
2. On or before the last day of every month thereafter, each taxpayer shall make a like return to the village collector for a corresponding one month period.
3. The taxpayer making the return herein provided for shall, at the time of making such return, pay to the village collector 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 billing 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.

(Code 2024, § 3.2.4)

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.

(Code 2024, § 3.2.5)

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 $100.00 nor more than $500.00 and in addition shall be liable in a civil action for the amount of tax due.

(Code 2024, § 3.2.7)

A tax is imposed on all persons engaged in the following occupations or privileges:

1. Pursuant to 65 ILCS 5/8-11-2, and all other applicable authority, a tax is imposed on 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. For the first 2,000 kilowatt hours used or consumed in a month: $0.004630 per kilowatt hour;
   2. For the next 48,000 kilowatt hours used or consumed in a month: $0.003036 per kilowatt hour;
   3. For the next 50,000 kilowatt hours used or consumed in a month: $0.002732 per kilowatt hour;
   4. For the next 400,000 kilowatt hours used or consumed in a month: $0.002657 per kilowatt hour;
   5. For the next 500,000 kilowatt hours used or consumed in a month: $0.002581 per kilowatt hour;
   6. For the next 2,000,000 kilowatt hours used or consumed in a month: $0.002429 per kilowatt hour;
   7. For the next 2,000,000 kilowatt hours used or consumed in a month: $0.002391 per kilowatt hour;
   8. For the next 5,000,000 kilowatt hours used or consumed in a month: $0.002353 per kilowatt hour;
   9. For the next 10,000,000 kilowatt hours used or consumed in a month: $0.002315 per kilowatt hour;
   10. For all electricity used or consumed in excess of 20,000,000 kilowatt hours used or consumed in a month: $0.002277 per kilowatt hour.
2. The tax is in addition to all taxes, fees and other revenue measures imposed by the village, the state or any other political subdivision of the state.
3. Notwithstanding any other provision of this section, the tax shall not be imposed if and to the extent that imposition or collection of the tax would violate the federal or state constitution or statutes.
4. The tax shall be imposed with respect to the use or consumption of electricity by residential customers beginning with the first bill issued on or after passage of the ordinance from which this article is derived, and with respect to the use or consumption of electricity by nonresidential customers beginning with the first bill issued to such customers for delivery services in accordance with 220 ILCS 5/16-104 (part of the Public Utilities Act, 220 ILCS 5/1-101 et seq.) or the first bill issued to such customers on or after January 1, 2001, whichever occurs sooner.

(Code 2024, § 3.2.8)

1. No tax is imposed by this article with respect to any transaction in interstate commerce or otherwise to the extent of which such business may not, under federal law, be made subject to taxation by the state or any political subdivision thereof, nor shall any persons engaged in the business of distributing, supplying, furnishing or selling gas or electricity, or engage in the business of transmitting messages be subject to taxation by the state or any political subdivision thereof; nor shall any persons engaged in the business of distributing, supplying or selling gas or 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 be subject to taxation under the provisions of the Home Rule Municipal Retailers' Occupation Tax Act (65 ILCS 5/8-11-1 et seq.).
2. Such tax shall be in addition to the payment of money, or value of products or services furnished to the village 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 operation of the taxpayer's business.

(Code 2024, § 3.2.9)

1. Subject to the provision of this article regarding the delivery of electricity to resellers, the tax imposed under this article shall be collected from purchasers by the person maintaining a place of business in the state who delivers electricity to such purchasers. This tax shall constitute a debt of the purchaser to the person who delivers the electricity to the purchaser and is recoverable at the same time and in the same manner as the original charge for delivering the electricity.
2. Any tax required to be collected by this article, and any tax in fact collected, shall constitute a debt owed to the village by the person delivering the electricity, provided that the person delivering electricity shall be allowed credit for such tax related to deliveries of electricity the charges for which are written off as uncollectible, and provided further, that if such charges are thereafter collected, the delivering supplier shall be obligated to remit such tax.
3. Persons delivering electricity shall collect the tax from the purchaser by adding such tax to the gross charge for delivering the electricity shall also be authorized to add such gross charge an amount equal to three percent of the tax they collect to reimburse them for their expense incurred in keeping records, billing customers, preparing the filing returns, remitting the tax and supplying data to the village upon request.

(Code 2024, § 3.2.10)

1. Every tax collector shall, on a monthly basis, file a return on a form prescribed by the village. The return and accompanying remittance shall be due on or before the last day of the month following the month during which the tax is collected of or is required to be collected of or is required to be collected under HVC 40.08.090.
2. If the person delivering the electricity fails to collect the tax from the purchaser or is excused from collecting the tax under HVC 40.08.110, then the purchaser shall file a return in a form prescribed by the village and pay the tax directly to the village on or before the last day of the month following the month during which the electricity is used or consumed.

(Code 2024, § 3.2.11)

1. Electricity that is delivered to a person in the village shall be considered to be for use and consumption by that person unless the person receiving the electricity has an active resale number issued by the director of finance and furnishes that number to the person who delivers the electricity and certifies to that person that the sale is either entirely or partially nontaxable as a sale for resale.
2. If a person who receives electricity in the village claims to be an authorized reseller of electricity, that person shall apply to the village clerk for a resale number. The application shall state facts showing why it is not liable for the tax imposed by this article on any purchases of electricity and shall furnish such additional information as the director of finance may reasonably require.
3. Upon approval of the application, the director of finance shall assign a resale number to the applicant and shall certify the number to the applicant.
4. The director of finance may cancel the resale number of any person if the person fails to pay any tax payable under this article for electricity used or consumed by the person, or if the number:
   1. Was obtained through misrepresentation; or
   2. Is no longer necessary because the person has discontinued making resales.
5. If a reseller has acquired electricity partly for use or consumption and partly for resale, the reseller shall pay the tax imposed by this article directly to the village pursuant to HVC 40.08.090(b) on the amount of electricity that the reseller uses or consumes, and shall collect the tax pursuant to HVC 40.08.090(a) and remit the tax pursuant to HVC 40.08.100(a) on the amount of electricity delivered by the reseller to a purchaser. Any person who delivers electricity to a reseller having an active resale number and complying with all other conditions of this article shall be excused from collecting and remitting the tax on any portion of the electricity delivered to the reseller, provided that the person reports to the village the total amount of electricity delivered to the reseller, and such other information that the village may reasonably require.

(Code 2024, § 3.2.12)

Every tax collector and every taxpayer required to pay the tax imposed by this article shall keep accurate books and records of its business or activity, including contemporaneous books and records denoting the transactions that gave rise, or may have given rise, to any lax liability under this article. The books and records shall be subject to and available for inspection at all times during business hours of the day.

(Code 2024, § 3.2.13)