G-474 - 10/22/1991 - TAX-UTILITY - Ordinances ORDINANCE G- 474
AN ORDINANCE AMENDING ORDINANCE G-470,
"AN ORDINANCE ESTABLISHING A UTILITY TAX
WITHIN THE VILLAGE OF OAK BROOK,
DU PAGE AND COOK COUNTIES, ILLINOIS"
WHEREAS, on July 22, 1991 the Village Board passed and the
Village President approved Ordinance G-470 entitled "An Ordinance
Establishing a Utility Tax Within the Village of Oak Brook,
DuPage and Cook Counties, Illinois" ; and
WHEREAS, certain clarifications of Ordinance G-470 are
necessary or desirable to insure that the ordinance is properly
administered and enforced;
NOW, THEREFORE, BE IT ORDAINED BY THE PRESIDENT AND BOARD OF
TRUSTEES OF THE VILLAGE OF OAK BROOK, DU PAGE AND COOK COUNTIES,
ILLINOIS as follows :
Section 1: Section 1 of Ordinance G-470 of the Village of
Oak Brook entitled "An Ordinance Establishing a Utility Tax
Within The Village of Oak Brook, DuPage and Cook Counties, IL
( "Ordinance No. G-470") is hereby amended to read as follows :
"Section 1: That Chapter 13, Article I of the Code of
Ordinances of the Village of Oak Brook is hereby amended by
adding thereto Article I, entitled "Utility Tax" as follows :
Section 13-1 . Definitions .
For the purposes of this article, the following definitions
shall apply:
Gross receipts . 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; and for all services
rendered in connection therewith valued in money, whether
received in money or otherwise, including cash, credit,
services and property of every kind and material and for all
services 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
Ordinance G--474
Amending
Ordinance G-470
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materials used, labor or service cost, or any other expenses
whatsoever. "Gross receipts" shall not include any charges
added to customers ' bills pursuant to the provisions of
Section 9-221 or 9-222 of the Illinois Public Utilities Act
or any other separately stated charge added to customers '
bills in respect to any tax or other governmental
imposition.
Transmitting messages . In addition to the usual and popular
meaning of person to person communication, shall include the
furnishing, for consideration, of services or facilities
(whether loaned or leased) , or both, to persons in
connection with the transmission of messages where such
persons do not, in turn, receive any consideration in
connection therewith, but shall not include such furnishing
of services or facilities to persons for the transmission of
messages to the extent that any such services or facilities
for the transmission of messages are furnished for a
consideration, by such persons to other persons, for the
transmission of messages .
Persons. Any natural, individual, firm, trust, estate,
partnership, association, joint stock company, joint
adventure, corporation, municipal corporation or political
subdivision of this State, or a receiver, trustee,
conservator or other representative appointed by order of
any court.
Section 13-2 : Imposition.
A tax is imposed on all persons engaged - in the following
occupations or privileges:
1. Persons engaged in the business of transmitting messages
by means of electricity, at the rate of three (3)
percent of the gross receipts from such business
originating within the corporate limits of the Village.
2 . Persons engaged in the business of distributing,
supplying, furnishing or selling gas for use or
consumption within the corporate limits of the Village,
and not for resale, at the rate of four (4) percent of
the gross receipts therefrom.
3. Persons engaged in the business of distributing,
supplying, furnishing or selling electricity for use or
consumption within the corporate limits of the Village,
and not for resale, at the rate of four (4) percent of
the gross receipts therefrom.
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Amending
Ordinance G-470
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Section 13-3: Exceptions to tax.
No tax is imposed by this article 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 the subject of taxation by this
State or any political subdivision thereof, nor shall any persons
engaged in the business of distributing, supplying furnishing or
selling gas or electricity, or engaged in the business of
transmitting messages be subject to taxation under the provisions
of this article for such transactions as are or may become
subject to taxation under the provisions of the "Municipal
Retailers ' Occupation Tax Act" .
Section 13-4 : Tax in addition to other municipal taxes.
The tax under this article shall be in addition to the
payment of money, or value of products or services furnished to
this Village 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 operation of the taxpayer's
business.
Section 13-5 : Effective date of tax.
The tax provided for in this article shall be based on the
gross receipts, as herein defined, actually paid to the taxpayer
for services billed on or after the first day of October, 1991
through and including the thirtieth day of September, 1992 .
Section 13-6 : Taxpayer' s report required.
1 . On or before the last day of November, 1991, each
taxpayer shall make a return to the Village Treasurer
for the month of October, 1991, stating:
a. Name;
b. Place of business;
c. Gross receipts during that month upon the basis of which
the tax is imposed.
d. Amount of tax; and
e. Such other reasonable and related information as the
corporate authorities may require.
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Amending
Ordinance G-470
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2 . On or before the last day of every month thereafter,
each taxpayer shall make a like return to the Village
Treasurer for the month preceding. The last such return
shall be for the month of September, 1992, which shall
be due October 31, 1992.
3 . The taxpayer making the return herein provided for
shall, at the time of making such return, pay to the
Village Treasurer the amount of tax herein imposed,
provided, that in connection with any return the
taxpayer may, if the taxpayer so elects, report and pay
an amount based on the 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 billings and the
taxable gross receipts.
Section 13-7 : Mistakes and errors.
If it shall appear that an amount of tax has been paid which
was not due under the provisions of this article, 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 article from the taxpayer who made
the erroneous payment; provided that no amounts erroneously
paid more than three (3) years prior to the filing of a
claim therefore shall be so credited.
Section 13-8: Recovery limitation.
No action to recover any amount of tax due under the
provisions of this article shall be commenced more than
three (3) years after the due date of such amount.
Section 13-9 : Penalty.
Any taxpayer who fails to make a return, or who makes a
fraudulent return, or who willfully violates any other
provisions of this article is guilty of a misdemeanor and,
upon conviction thereof, shall be fined not less than one
hundred dollars ($100) nor more than five hundred dollars
($500) and in addition shall be liable in a civil action for
the amount of tax due. "
Section 2: Section 3 of Ordinance G-470 is hereby amended
to read as follows:
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Amending
Ordinance G-470
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"Section 3 : That this Ordinance shall be in
full force and effect from and after its
passage, approval and publication in pamphlet
form as provided by law. "
Section 3: That the Village Clerk is hereby authorized and
directed to publish this Ordinance in pamphlet form as required
by law and to transmit certified copies of it to:
Northern Illinois Gas
1700 West Ferry Road
Naperville, IL 60563
Illinois Bell Communications
A Division of Ameritech Information Systems
Two Westbrook Corporate Center, Suite 500
Westchester, IL 60154
Commonwealth Edison
One First National Plaza
Chicago, IL 60690-0767
Section 4: That this Ordinance shall be in full force and
effect from and after its passage, approval and publication in
pamphlet form as provided by law and the amendments provided
herein shall be effective as of July 23, 1991.
PASSED THIS 22nd DAY OF October , 1991.
Ayes : Trustees Krafthefer, Payovich, Skinner and President Bushy
Nays : Trustee Shumate
Absent: Trustees Bartecki and Winters
Abstain: None
APPROVED THIS 22nd DAY OF October , 1991-
Vi lage President
ATTEST:
Vlkla4e Clerk
Ordinance G- 474
Amending
Ordinance G-470
Page 6
Approved as to Form:
Village Attorney
Published 10-23-91 Pamphlet form
Date Paper
Not Published