Ordinance 1998-31 STATE OF ILLINOIS ) October 1, 1998
)ss
COUNTY OF KENDALL )
ORDINANCE NO. 98- 3
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 amended. Subparagraph 3. of Section 3-24B of the City code is
hereby amended by inserting the following: The tax imposed by this section shall not apply with
respect to gross receipts pertaining to bills for the distribution, supply, furnishing or sale of
electricity where the use or consumption of the electricity is subject to Electric Utility Tax
imposed by Section 20-21-2."
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ORDINANCE AMENDED. Subparagraph 3. of section 3-2-413 1 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:
(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;
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(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
(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).
b. The tax under this subsection shall be imposed with respect to the use or
consumption of electricity by residential customers beginning with the first bill issued after
October 1, 1998 and with respect to the use or consumption of electricity by nonresidential
customers beginning with the first bill issued to such customers for delivery services in accordance
with Section 16-104 of the Public Utilities Act (220 ILCS 5/16-104), or the first bill issued to
such customers on or after January 1, 2001, whichever occurs sooner.
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
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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. , provided that the person delivering electricity shall be allowed a credit for
such tax related to deliveries of electricity the charges for which are written off as
uncollectible, and provided further, that if such charges are thereafter collected, the
delivering supplier shall be obligated to remit such tax. 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.
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;
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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.
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
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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 0 Al , 1998.
Ayes: Nays: 0 Absent: I
MA R
ATTEST:
SEAL CITY CLERK
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