Ordinance 2001-04 STATE OF ILLINOIS ) 1/11/01
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COUNTY OF KENDALL )
Ordinance No. 2001-_� _
AN ORDINANCE REPEALING A PORTION OF ORDINANCE NO. 1998-31
AND IMPOSING A MUNICIPAL ELECTRICAL UTILITY TAX
OF THE UNITED CITY OF YORKVILLE
BE IT ORDAINED by the Mayor and City Council of the UNITED CITY OF
YORKVILLE, Kendall County, Illinois, as follows,
WHEREAS, pursuant to 65 ILCS 5/8-11-2, the UNITED CITY OF YORKVILLE has
the authority to impose a tax on the use or consumption of electricity and the City Council of the
UNITED CITY OF YORKVILLE find it in the best interests of the residents and taxpayers of the
UNITED CITY OF YORKVILLE to make such tax;
NOW, THEREFORE, be it ordained by the Mayor and City Council of the UNITED
CITY OF YORKVILLE, Kendall County, Illinois, as follows:
SECTION ONE: ORDINANCES REPEALED.
Subparagraph C. of Section 3-1B-2 of the City Code is hereby repealed.
SECTION TWO:
The City Code of the UNITED CITY OF YORKVILLE is hereby amended to create in
Title 3, Chapter 1, a new Article D "Electrical Utility Tax". The text of said Article D is as
follows..
3-1D-1: DEFINITION:
PERSON: Person means 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.
3-1D-2: TAX IMPOSED. A tax is imposed on all persons engaged in the following
occupations or privileged:
The privilege of using or consuming electricity acquired in a purchase at retail and used or
consumed within the corporate limits of the municipality at the following rates, calculated on a
monthly basis for each purchaser:
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MUNICIPAL ECTRI, ,UTILITY TAX ORDINANCE
(i) For the first 2,000 kilowatt-hours used or consumed in a month;
0.562 cents per kilowatt-hour;
(ii) For the next 48,000 kilowatt-hours used or consumed in a month;
0.369 cents per kilowatt-hour,
(iii) For the next 50,000 kilowatt-hours used or consumed in a month;
0.332 cents per kilowatt-hour;
(iv) For the next 400,000 kilowatt-hours used or consumed in a month;
0.323 cents per kilowatt-hour;
(v) For the next 500,000 kilowatt-hours used or consumed in a month,
0.313 cents per kilowatt-hour;
(vi) For the next 2,000,000 kilowatt-hours used or consumed in a month,
0.295 cents per kilowatt-hour;
(vii) For the next 2,000,000 kilowatt-hours used or consumed in a month;
0.290 cents per kilowatt-hour;
(viii) For the next 5,000,000 kilowatt-hours used or consumed in a month;
0.286 cents per kilowatt-hour;
(ix) For the next 10,000,000 kilowatt-hours used or consumed in a month;
0.281 cents per kilowatt-hour; and
(x) For all electricity used or consumed in excess of 20,000,000 kilowatt- hours
in a month; .0277 cents per kilowatt-hour.
The tax rates set forth in the preceding table will be used at least through December 31,
2008, are proportional to the rates enumerated in 65 ILCS 5/8-11-2 (as modified by Public Act
90-561), and do not exceed the revenue that could have been collected during 1997 using the
rates enumerated in 65 ILCS 5/8-11-2 (prior to being modified by Public Act 90-561).
3-1D-3: EXCEPTIONS. None of the taxes authorized by this Ordinance 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 sub-division thereof, nor shall any
persons engaged in the business of distributing, supplying, furnishing, selling or transmitting gas,
water, 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
Ordinance for those transactions that are or may become subject to taxation under the provisions
of the"Municipal Retailers' Occupation Tax Act" authorized by Section 8-11-1; nor shall any tax
authorized by this Ordinance be imposed upon any person engaged in a business or on any
privilege unless the tax is 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 municipality.
3-1D-4: ADDITIONAL TAX. Such taxes enumerated in this Ordinance shall be in
addition to the payment of money, or value of products or services furnished to the City 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.
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MUNICIPAL .ECTR1, .UTILITY TAX ORDINANCE
3-1D-5: COLLECTION. The tax authorized by this Ordinance shall be collected from
the purchaser by the person maintaining a place of business in this State who delivers the
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, provided, however, 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. Any tax required to be collected pursuant to this Ordinance
and any such tax collected by a person delivering electricity shall constitute a debt owed to the
municipality by such person delivering electricity. Persons delivering electricity shall collect the
tax from the purchaser by adding such tax to the gross charge for delivering the electricity.
Persons delivering 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 municipality in the
manner prescribed by the municipality. Persons delivering electricity who file returns pursuant to
this paragraph 3-1D-5 shall, at the time of filing such return, pay the municipality the amount of
the tax collected pursuant to this Ordinance.
3-1D-6: RETURN.
A. On or before the last day of September of each year each taxpayer shall make a
return to the City Treasurer for the month of August, stating:
1. His/her name;
2. His/her principal place of business;
3. His/her gross receipts during the month upon the basis of what 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 date of each month thereafter, each taxpayer shall make a like
return to the City Treasurer for a corresponding one-month period.
C. The taxpayer making the return herein provided 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 selects, report and pay amounts 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 billing and the taxable gross receipts.
3-1D-7 CREDIT FOR OVERPAYMENT. 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
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MUNICIPAL _LECTRIL__.., UTILITY TAX ORDINANCE
no amounts erroneously paid more than three (3) years prior to the filing of a claim therefor
shall be so credited.
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.
3-1D-8 PENALTY. Any taxpayer who fails to make a return, or who makes a
fraudulent return, or who willfully violates any other provision of this Ordinance is guilty of a
misdemeanor and, upon conviction thereof, shall be fined not less than one hundred dollars
($100.00) nor more than two hundred dollars ($200.00) and in addition shall be liable in a civil
action for the amount of tax due.
SECTION THREE: REPEALER/SAVINGS.
To the extent that this Ordinance is in conflict with any presently existing Ordinance or
portion thereof, such prior conflicting Ordinance or part thereof is hereby repealed.
The repeal of any Ordinance by this Ordinance shall not affect any right accrued or liability
incurred under such repealed Ordinance.
SECTION FOUR: SEVERABILITY.
Should any provision of this Ordinance be declared invalid by a court of competent
jurisdiction, the remaining provisions will remain in full force and effect the same as if the invalid
provision has not been a part of this Ordinance.
SECTION FIVE: EFFECTIVE DATE.
This Ordinance shall be in full force and effect from and after its passage, approval and
publication in pamphlet form as provided by law.
PASSED AND APPROVED by the Mayor and City Council of the UNITED CITY OF
YORKVILLE, Kendall County, Illinois, this day of January, 2001.
ayor of the UNITED CITY OF YO LE,
Kendall County, Illinois
AYES:
NAYS-
ABSENT:
ATTEST: r7to
Deputy Clerk, UNITED CITY OF
YORKVILLE
ordutkytax
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