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