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Ordinance 1967-29 ORDINANCE NO., AN ORDINANCE IMPOSING A TAX ON CERTAIN UTILITIES DOING BUSINESS IN THE UNITED CITY OF YORKVILLE, ILLINOIS.. BE IT ORDAINED BY THE MAYOR AND THE CITY COUNCIL OF THE UNITED CITY OF YORKVILLE, ILLINOIS, THAT:� Section 1 - A tax is imposed on all persons engaged in the fol- lowing occupations or privileges : a. Persons engaged in the business of transmitting messages by means of electricity, at the rate of 5% of the gross receipts from such business originating within the corporate limits of Yorkville, Illinois. bo. Persons engaged in the business of distributing, supplying, furnishing, or selling gas for use or consumption within the corporate limits of Yorkville, Illinois, and not for resale, at ` the rate of 5% of the gross receipts therefrom. c. Persons engaged in the business of distributing, supplying, furnishing, or selling electricity for use or consumption within the corporate limits of Yorkville, Illinois, and not for resale, at the rate of 5% of the gross receipts therefrom. Section 2- No tax is imposed by this ordinance with respect to any transaction in interstate commerce or otherwise to the extent to which such business may not, under the constitution and statutes of the United States, be made subject to taxation by this State or any political sub- division thereof ; nor shall any persons engaged in the business of dis- tributing, supplying, furnishing or selling, gas, electricity or engaged in the business of transmitting messages be subject to taxation under the provisions of this ordinance for such transaction as are or may become subject to taxation under the provisions of the "Municipal Retailers ' Occupation Tax Act" authorized by Section 23-111 of the "Revised Cities and Villages Act", approved August 15, 1941, as amended. Section 3 — Such tax shall be in addition to the payment of money, or value of products or services furnished to this municipality 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 opera- tion of the taxpayerts business. Section - For the purposes of this ordinance the following definitions shall apply: a. "Gross receipts" means the consideration received for the transmission of messages, or for distributing, supplying, furnishing or selling gas or electricity, for use or consumption and not for resale, as the case may be; and for all services rendered in connection therewith valued in money, whether s� --2- received in Laoney or otherwise, including cash, credit, services and property of every kind and material and for all services on rendered therewith; and shall be determined without any deduction on account of the cost of transmitting said messages without any deduction on account of the cost of the service, product, or commodity supplied, the cost of materials used, labor or service cost, or any other expenses whatsoever. b. "Transmitting messages,' in addition to the usual and popular meaning of person to person communication, shall include the furnishing for a consideration, of services or facilities, (whether owned or leased) or both to persons in connection with the transmission of messages where such persons do not , in turn, receive any consideration in con- nection therewith, but shall not, include such furnishing of services or facilities to persons for the transmission of messages to the extent that any such service or facilities for the transmission of messages are furnished for a consideration, by such persons to other persons, for the transmission of messages . Cal "Person" means any natural individual, firm, trust, estate, partnership, association, joint stock company, joint adventure, cor- poration, municipal corporation, or political subdivision of this State, or a receiver, trustee, conservator or other representative ap- pointed by order of any court. Section 5 - This ordinance shall take effect after publication and the tax provided for herein shall be based on the gross receipts, as herein de- fined actually paid to the taxpayer for services billed on or after the 1st day of August, 19670 Section 6 - On or before the last day of December, 1967, each taxpayer shall make a return to the City Treasurer for the months of August, September and October, stating: l.a His name. 2. His principal place of business. 3. His gross receipts during those months upon the basis of which the tax is imposed. 4. Amount of tax. 5. Such other and reasonable and related information as the corporate authorities may required. On or before the last day of every third month thereafter, each tax- payer shall make a like return to the City Treasurer for a corresponding three months period. The taxpayer making the return herein provided for shall, at the time of making such return, pay to the City Treasurer, the amount of tax herein ,��� -3- imposed; provided that in connection with any return the taxpayer may, if � so elects, report and pay an amount with an amount based upon his total billings of business subject to the tax during the period for vh ich the return is made (exclusive of any amounts previously billed) with prompt adjustments of later payments based upon any differences between such bill- ings and the taxable gross receipts . Section 7 - If it shall appear that an amount of tax has been paid which was not due under the provisions of this ordinance, 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 ordinance from the taxpayer who made the erroneous payment, provided that no amounts erron- eously paid more than three (3) years prior to the filing of a claim there- fore shall be so credited, Section 8 - No action to recover any amount of tax due under the pro- ..sions of this cr dinance shall be commenced more than three (3) years after the due date of such amount. Section 9 - Any taxpayer who fails to make a return, or who makes a fraudulent return, or who wilfully violates any other provision of this ordinance is guilty of a misdemeanor and, upon conviction thereof, shall be fined not less than One Hundred ( $100,00) Dollars nor more than Two Hundred ($200,00) Dollars and in addition shall be liable in a civil action for the amount of tax due. PASSED this 8th day of June, A. D. , 1967 , APPROVED: �✓ 0 Mayor i ,,1TEST t ity Clerk JE OF ILLINOIS) )SS COUNTY OF KENDALL) I, Wayne C. Larson, being first duly sworn on oath, depose and say: 1. That I am the City Clerk of the City of Yorkville, Kendall Countys, Illinois. 2, That as such City Clerk, I am the custodian,: of the Official Records of the City cf Yorkville, Kendall County, Illinois. 3. That the foregoing is a true and correct copy of an Ordinance Imposing A Tax On Certain Utilities Doing Business in the United City of Yorkville, Illinois, passed by the Mayor and the City Council at a Regular meeting on the � � day of , A.D. , 19670 V City aerk Subscribed and sworn to before me this day of A.D. , 1967 . Notary .Public