G-576 - 10/22/1996 - TAX-UTILITY - Ordinances ORDINANCE 96-TX-UT-G- 576
AN ORDINANCE FURTHER 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 23,1991 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 have been
made from time to time, most recently in Ordinance G-563 which
was passed and approved on October 24, 1995; and
WHEREAS, it is in the best interests of the Village of Oak
Brook to extend the imposition of said tax through and including
December 31, 1997 .
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 : That 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-47011 ) is hereby amended to read
as follows :
"Section 1 : That Article I, entitled "Utility Tax" of
Chapter 13 of the Code of Ordinances of the Village of Oak
Brook is hereby amended to state 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
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Utility Tax, Page 2
the service, product or commodity supplied, the cost of
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. The term "gross receipts" shall not include
that portion of the consideration received for distributing,
supplying, furnishing, or selling gas, electricity, or water
to, or for the transmission of messages for, school
districts or units of local government.
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.
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 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 .
Village. Village of Oak Brook, DuPage and Cook Counties,
Illinois .
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, or radio magnetic waves or
fiber optics at the rate of three (3) percent of the
gross receipts from such business originating within the
corporate limits of the Village.
In the case of persons engaged in the business
of transmitting messages through the use of
mobile equipment, such as cellular phones and
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Further Amending G-470,
Utility Tax, Page 3
paging systems, the gross receipts from the
business shall be deemed to originate within the
corporate limits of the Village only if the
address to which the bills for the service are
sent is within the Village's corporate limits .
If,. however, that address is not located within
a municipality that imposes a tax under 65
Illinois Compiled Statutes 5/8-11-2, then (i) if
the party responsible for the bill is not an
individual and the party's principal place of
business in Illinois is in the Village, then the
gross receipts from the business shall be deemed
to originate within the corporate limits of the
Village of Oak Brook; and (ii) if the party
responsible for the bill is an individual and
the party's principal residence in Illinois is
located in the Village, then the gross receipts
from the business shall be deemed to originate
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.
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
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Further Amending G-470,
Utility Tax, Page 4
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, 1993
through and including the 31st day of December, 1997 .
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.
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 December, 1997, which shall
be due January 31, 1998 .
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 : Maintaining Books and Records .
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Further Amending G-470,
Utility Tax, Page 5
Each taxpayer shall keep accurate books and records of its
business or activity, including original source documents
and books of entry denoting the transactions that gave rise,
or may have given rise, to any tax liability or exemption.
All such books and records shall be kept in the English
language and, upon not less than fourteen ( 14 ) days prior
written notice, shall be subject to and available for
inspection by the Village Treasurer or his/her designee, at
all times during business hours of the day.
Section 13-8 : 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 13-9 : 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 13-10 : 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 : 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
90 N. Finley Road
Glen Ellyn, IL 60137-6092
Ameritech
External Relations
225 West Randolph, Suite 30D
Chicago, IL 60606
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Further Amending G-470,
Utility Tax, Page 6
Commonwealth Edison
1N423 Swift Road
Lombard, IL 60148
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 and the amendments provided
herein shall be effective for services billed on or after
October 1, 1993; provided, however, that any amounts due or
payable for any tax periods ending prior to October 1, 1993, are
nevertheless to remain payable as if this Ordinance had not been
adopted.
PASSED THIS 22nd day of October, 1996 .
Ayes : Trustees Bartecki, Kenny, McInerney, Payovich, Savino and Shumate
Nays: None
Absent:' None
Abstain: None
APPROVED THIS 22nd day of October, 1996 .
Village Presi ddnt
ATTEST.
i l l a.ge':C•1 er `
Approved as to F m.
Vill ge Attorney
Published 10-23-96 Pamphlet form
Date Paper
Not Published