Ordinance 1998-23 STATE OF ILLINOIS ) August 13, 1998
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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ORDINANCE REPEALED.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hereby repealed.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:
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(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
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(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.
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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.
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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:
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Y
ATTEST:- A CIJIZ 5-
SEAL Y CLE
By:
Deputy Clerk
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