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HomeMy WebLinkAboutOrd 4616 01/18/1994 ORDINANCE NO. 4616 AN ORDINANCE ADDING ARTICLE XVI ENTITLED "UTILITY TAX" TO CHAPTER 8 OF THE VILLAGE CODE OF MOUNT PROSPECT, ILLINOIS PASSED AND APPROVED BY THE PRESIDENT AND BOARD OF TRUSTEES the 18th day of January , 1994 Published in pamphlet form by authority of the corporate authorities of the Village of Mount Prospect, Illinois, the 18th day of January , 1994. ORDINANCE NO. 4 616 AN ORDINANCE ADDING ARTICLE XVI ENTITLED "UTILITY TAX" TO CHAPTER 8 OF THE VILLAGE CODE OF MOUNT PROSPECT, ILLINOIS WHEREAS, Section 65ILCS 5/8-11-2 of the Illinois Compiled Statutes authorizes municipalities to impose a tax on certain occupations and privileges within the corporate limits of the municipality; and WHEREAS, the corporate authorities of the Village of Mount Prospect, Illinois deem that it is in the best interests of the Village to impose such a utility tax; NOW, THEREFORE, BE IT ORDAINED by the President and Board of Trustees of the Village of Mount Prospect, County of Cook, Illinois as follows: SECTION ONE: That Chapter 8 of the Municipal Code be mended by adding thereto Article XVI entitled "Utility Tax" as follows: ARTICLE XV! UTILITY TAX SECTION: 8.16. 1: Tax Imposed 8.16. 2: Limitations 8.16. 3: Effect of Other Compensation 8.16. 4: Definitions 8.16. 5: Payment 8.16. 6: Payment by Mistake 8.16. 7: Recovery of Tax Due 8.16. 8: Penalty 8.16.1: Tax Imposed Effective as of and commencing March 1, 1994, and continu'mg until further order of the Board of Trustees, a tax of certain occupations and privileges as authorized by Illinois Compiled Statutes (65ILCS-5/8-11-2) at the rate here'mafter specified is hereby established and levied by the Village of Mount Prospect on the following occupations or privileges: A. Persons engaged in the business of distributing, supply'rog, furnishing or selling gas for use or consumption within the corporate limits of the Village of Mount Prospect and not for resale, at a rate of two percent (2%) of the gross receipts therefrom. B. Persons engaged in the bus'mess of distributing, supplying, furnishing or selling el~tricity for use or consumption within the corporate limits of the Village of Mount Prospect, and not for resale, at a rate of two percent (2%) of the gross receipts therefrom. 8.16.2: I.imitations: None of the taxes authorized by this Article are imposed 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 the subject of taxation by the State or any political subdivision thereof, nor shall any person engaged in the business of distributing, supplying, furnishing or selling gas or electri(aty be subject to taxation under the provisions of this Article for such transactions that are or may become subject to taxation under the provisions of the Municipal Retailers Occupation Tax Act authorized by Illinois Comp'fled Statutes (65ILCS 5/8-11-1). 8.16.3: Effect of Other Compensation The taxes enumerated in this Article shall be in addition to the payment of money, or value of products or services furnished to the 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 taxpayer's business. 8.16.4: Def'mitions For the purpose of the taxes enumerated in this Chapter: Gross Reee'~ts: The consideration reeeived for distributing, supplying, furnishing or selling gas or electricity for use or consumption and not for resale, and for ail services rendered in connection therewith vaiued in money 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 matedais used, labor or service cost, or any other expenses whatsoever. Person: Any natural individuai, firm, trust, estate, partnership, association, joint stock company, jo'mt venture, corporation, municipal corporation or political subdivision, or receiver, trustee, conservator or other representative appointed by order of any court. 8.16.5: Payment On or before the last day of each calendar month, every taxpayer shall file a return with the Village Treasurer and remit ail applicable tax for the preceding calendar month. The return shall include: A. Taxpayer's name; B. Taxpayer's princlpai place of business; C. Taxpayer's gross receipts during the month upon the basis of which the tax is imposed; D. The amount of tax; and E. Such other reasonable and related information as the Village authorities may require. The taxpayer making the return herein provided for shail, at the time of making such return, pay to the Village Treasurer, 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 upon 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 reeeipts. However, in the event that the amount of billing for a month is not ascertainable by the taxpayer, then the tax may be paid based upon an estimate of the month's collection for a period not to exceed two (2) months. For the third month of each quarter, the payment shall be based on actuai bill'mgs for the quarter, less the payments made for the previous two (2) months. 8.16.6: Payment by Mistake 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 one year prior to the filing of a claim therefor shall be so credited. 8.16.7: Recovery of Tax Due No action to recover any amount of tax due under the provisions of this Article shall be commenced more than three (3) years after the due date of such amount. 8.16.8: Penalty Any taxpayer who fails to make a return, or who makes a fraudulent return, or who wilfully violates any other provisions of this Article is guilty of a misdemeanor and, upon conviction thereof, shall be fined not less than one hundred dollars ($100.00) nor more than five hundred dollars ($500.00) and in addition shail be liable in a civic action for the amount of tax due. ECTION TWO: That this ordinance shall be in full force and effect after its passage, approval and publication as provided by law. PASSED and APPROVED this 18th day of January , 1994. AYES: Corcoran, Hoefert, Skowron, Wilks, Farley NAYS: Clowes, Hendricks ABSENT: None ATTEST: Gerald IL. ~ley/,, V~/a~e President Village Clerk 3