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Home My WebLink AboutOrd 5293 11/19/2002 RDINANCE NO. 5293 AN ORDINANCE AMENDING CHAPTER 8 VILLAGE GOVERNMENT MISCELLANEOUS PROVISIONS, ARTICLE XIX MUNICIPAL GAS USE TAX PASSED AND APPROVED BY THE PRESIDENT AND BOARD OF TRUSTEES THE 19th DAY OF NOVEMBER, 2002 Published in pamphlet form by authority of the corporate authorities of the Village of Mount Prospect, Illinois, the 20th day of November, 2002. JM/BH ]1/14/02 ORDINANCE NO. 5293 AN ORDINANCE AMENDING CHAPTER 8 VILLAGE GOVERNMENT MISCELLANEOUS PROVISIONS, ARTICLE XIX MUNICIPAL GAS USE TAX BE IT ORDAINED BY THE PRESIDENT AND BOARD OF TRUSTEES OF THE VILLAGE OF MOUNT PROSPECT, COOK COUNTY, ILLINOIS: SECTION ONE: That Chapter 8, Article XI× of the Village Code shall be amended by deleting the entire text of said Article in its entirety and substituting the following: ARTICLE XIX MUNICIPAL GAS USE TAX SECTION: 8.1901. 8.1902. 8.1903. 8.1904. 8.1905. Sec. 8.1901. Short Title Definitions Tax Imposed Collection of Tax Books and Records Short Title. The tax imposed by this Article shall be known as the "Municipal Gas Use Tax" and is imposed in addition to all other taxes imposed by the Village of Mount Prospect, the State of Illinois, or any other municipal corporation or political subdivision thereof. Sec. 8.1902. Definitions. "Finance Department" means the Finance Department of the Village of Mount Prospect, Illinois. "Person" means any individual, firm, trust, estate, partnership, association, joint stock company, joint venture, corporation, limited liability company, municipal corporation or political subdivision of this state, or a receiver, trustee, conservator or other representative appointed by order of any court. Page 2/4 "Public Utility" means a public utility as defined in Section 3-105 of the Public Utilities Act. "Public Utilities Act" means the Public Utilities Act as amended, (220 ILCS 5/1- 101 et seq. (1996)). E. "Retail Purchaser" means any person who purchases gas in a Sale at Retail. "Sale at Retail" means any sale of natural gas by a retailer to a person for use or consumption, and not for resale. For this purpose, the term "retailer" means any person engaged in the business of distribution, supplying, furnishing or selling natural gas. Sec. 8.1903. Tax Imposed. Except as otherwise provided by this Article, a tax is imposed on the privilege of using or consuming gas in the Village that is purchased in a Sale at Retail at the rate set forth in Appendix A, Division I1. The ultimate incidence of and liability for payment of the tax is on the Retail Purchaser, and nothing in this Article shall be construed to impose a tax on the occupation of distributing, supplying, furnishing, selling or transporting gas. The Retail Pumhaser shall pay the tax, measured by therms of gas delivered to the Retail Pumhaser's premises, to the Public Utility designated to collect the tax pursuant to Section 8.1904 of this Article on or before the payment due date of the Public Utility's bill first reflecting the tax, or directly to the Village Finance Department on or before the fifteenth day of the second month following the month in which the gas is delivered to the Retail Purchaser if no Public Utility has been designated to collect the tax pursuant to Section 8.1904 or if the gas is delivered by a person other than a Public Utility so designated. To prevent multiple taxation, the use of gas in the Village by a Retail Purchaser shall be exempt from the tax imposed by this Article if the gross receipts from the Sale at Retail of such gas to the Retail Purchaser are properly subject to a tax imposed upon the seller of such gas pursuant to the Village's municipal utility tax, as amended from time to time, Chapter 8, Article XVI of the Village Code, authorized pursuant to Section 8-11-2 of the Illinois Municipal Code (65 ILCS 5/8- 11-2). A purchaser who purchases gas for resale and therefore does not pay the tax imposed by this Article with respect to the use or consumption of the gas, but who later uses or consumes part or all of the gas, shall pay the tax directly to the Village Finance Department on or before the fifteenth day of the second month following the month in which the gas is used or consumed. 2 age 3/4 This tax shall not apply to any unit of government, including local, county, state and federal entities. The tax shall apply to gas for which the delivery to the Retail Purchaser is billed by a Public Utility on or after 1,2002. Sec. 8.1904. Collection of Tax. The Village Finance Director is authorized to enter into a contract for collection of the tax imposed by this Article with any Public Utility providing gas service in the Village. The contract shall include and substantially conform with the following provisions: the Public Utility will collect the tax with respect to gas delivered by it to its customers as an independent contractor; the Public Utility will remit collected taxes to the Village treasurer no more often than once each month; the Public Utility will be entitled to withhold from tax collections a service fee not to exceed 3% of the amounts collected and timely remitted to the Village Finance Department; the Public Utility shall not be liable to the Village for any tax not actually collected from a Retail Purchaser; and 5. such additional terms as the parties may agree upon. A Public Utility designated to collect the tax imposed by this Article from its customers shall bill each customer for the tax on all gas delivered to the customer unless (i) the customer's use or consumption is exempt from the tax pursuant to a duly passed and authorized ordinance of the Village, ~°r (ii) the Public Utility has received written notification from the Village that the customer is exempt from the tax. Sec. 8.1905. Books and Records. Every taxpayer shall keep accurate books and records, including original soume documents and books of entry, denoting the activities or transactions that gave rise, or may have given rise to any tax liability or exemption under this Article. All such books and records shall, at all times during business hours, be subject to and available for inspection by the Village. 3 age 4/4 SECTION TWO: Appendix A, Division II, Section 8.1902 "Tax Imposed" shall be deleted and replaced with the following new Section 8.1903 of Appendix A, Division Ih Sec. 8.1903: Taxlmposed. A. 1. Rate through and including 9/30/04:$0.0147 per therm. 2. Rate on or after 10/1/04:$0.0090 per therm. SECTION THREE: This ordinance shall be in full force and effect, and shall be controlling, upon its passage and approval, provided, however, that: (1) Section One of this Ordinance is effective with respect to gas for which the delivery to the Retail Purchaser is billed by a Public Utility on or after 1, 2002, and (2) any amounts due or payable for any tax periods ending prior to 1, 2002, are never[heless to remain payable as if Section One had not been adopted. SECTION FOUR: All ordinances or parts of ordinances thereof in conflict with this ordinance are hereby repealed to the extent of any such conflict. SECTION FIVE: Any section or provision of this ordinance that is construed to be invalid or void shall not affect the remaining sections or provisions which shall remain in full force and effect thereafter. AYES! Corcoran, Hoefert, Lohrstorfer, Skowron, Zadel NAYS: None ABSENT: Wilks PASSED AND APPROVED this 19th day of November, 2002. ATTEST: , Velma W. ~ Village Clerk C:\My Documents\MountProspectGasUseTaxOrdinancel 1-14-02,d0c H:\GEN\files\WIN\O RD[NA NC\Ch 8,GasUseTax, Nov 02,bh,hjm,doc Gerald L. Faney Village President