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Ordinance 1998-23 STATE OF ILLINOIS ) August 13, 1998 )ss COUNTY OF KENDALL ) ORDINANCE NO. 98-23 AN ORDINANCE REPEALING A PORTION OF ORDINANCE NO. 67-29 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 interest of the residents and taxpayers of the UNITED CITY OF YORKVILLE to make such a tax; NOW, THEREFORE, BE IT ORDAINED by the Mayor and City Council of the UNITED CITY OF YORKVILLE, Kendall County, Illinois, as follows: ORDINANCE REPEALED. Subparagraph 3. of Section 3-24B of the City Code is hereby repealed. ORDINANCE AMENDED. Subparagraph 3. of section 3-2-413 is amended to create a new "Electrical Utility Tax". The text of said Subparagraph 3. is a follows: 3. Electrical Utility Tax Rates. a. A tax is imposed on all persons engaged in the following occupations or privileges: -1- (i) For the first 2,000 kilowatt-hours used or consumed in a month; 0.553 cents per kilowatt-hour; (ii) For the next 48,000 kilowatt-hours used or consumed in month; 0.388 cents per kilowatt-hour; (iii.) For the next 50,000 kilowatt-hours used or consumed in a month; 0.350 cents per kilowatt-hour; (iv.) For the next 400,000 kilowatt-hours used or consumed in a month, 0.305 cents per kilowatt-hour; (v.) For the next 500,000 kilowatt-hours used or consumed in a month; 0.260 cents per kilowatt-hour; (vi.) For the next 2,000,000 kilowatt-hours used or consumed in a month; 0.220 cents per kilowatt hour; (vii.) For the next 2,000,000 kilowatt-hours used or consumed in a month; 0.190 cents per kilowatt hour; (viii.) For the next 5,000,000 kilowatt-hours used or consumed in a month, 0.160 cents per kilowatt-hour; (ix.) For the next 10,000,000 kilowatt-hours used or consumed in a month, 0.130 cents per kilowatt-hour; and (x.) For all electricity used or consumed in excess of 20,000,000 kilowatt-hours in a month; 0.100 cents per hour 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 -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). 4. Collection of Electrical Utility Tax The tax authorized by this Ordinance shall be collected from the purchaser by the person maintaining a place of business in the state of Illinois 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. 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 UNITED CITY OF YORKVILLE 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 charges and 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 UNITED CITY OF YORKVILLE upon request. Persons delivering electricity who file returns pursuant to this paragraph shall, at the time of filing such return, pay the UNITED CITY OF YORKVILLE the amount of the tax collected pursuant to this Ordinance. -3- i 5. Return for Electrical Utility Tax On or before the last day of September of each year electrical utility shall make a return to the City Treasurer of the UNITE CITY OF YORKVILLE for the month of August, stating; a. His/her name; b. His/her principal place of business; C. His/her gross receipts during the month upon the basis of what the tax is imposed; d. Amount of tax; e. Such other reasonable and related information as the corporate authority may require. On or before the last date of each month thereafter, each electrical utility shall make a like return to the City Treasurer of the UNITED CITY OF YORKVILLE for a corresponding one-month period. The electrical utility making the return herein provided shall, at the time of making such return, pay to the City Treasurer of the UNITED CITY OF YORKVILLE the amount 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. -4- 6. Repealer/Savivngs 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 repealed. The repeal of any Ordinance by this Ordinance shall not affect any right accrued or liability incurred under such repealed Ordinance. 7. 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 provision has not been a part of this Ordinance. 8. 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 1998. Ayes:_ Nays: _� Absent: -r Y ATTEST:- A CIJIZ 5- SEAL Y CLE By: Deputy Clerk -5-