G-662 - 10/24/2000 - TAX - Ordinances1
ORDINANCE 2000- TX -UT -G -662
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 -644 which was passed and approved on October 26, 1999; 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, 2001.
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 Chapter I entitled "Municipal Utility Tax" of Title 5 of the Code of Ordinances of
the Village of Oak Brook is hereby amended to state as follows:
"Section 5 -1 -1. Definitions.
For the purposes of this Chapter, the following definitions shall apply:
Gross receipts. The consideration received 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 the service, product or commodity
supplied, the cost of materials used, labor or service cost, or any other expenses whatsoever. 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 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.
Village. Village of Oak Brook, DuPage and Cook Counties, Illinois.
Section 5 -1 -2: Imposition of a Tax.
A tax is imposed on all persons engaged in the following occupations or privileges:
A. 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
three percent (3 %) of the gross receipts therefrom.
2000- TX -UT -G- 662
Further Amending G -470,
Utility Tax, Page 2
B. 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
three percent (3 %) of the gross receipts therefrom. The tax imposed under this subsection
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 electricity is subject to the tax
imposed under Chapter 4 of this Title.
Section 5 -1 -3: Exceptions to tax.
No tax is imposed by this Chapter 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, be
subject to taxation under the provisions of this Chapter for such transactions as are or may become
subject to taxation under the provisions of the Municipal Retailers' Occupation Tax Act.
Section 5 -1-4: Tax additional to other municipal taxes.
The tax under this Chapter 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 5 -1 -5: Effective date of tax.
The tax provided for in this Chapter 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 1, 1991, through and
including the 31st day of December, 2001.
Section 5 -1 -6: Taxpayer's report required.
A. On or before November 30, 1991, each taxpayer shall make a return to the Village Treasurer
for the month of October, 1991, stating:
1. Name;
2. Place of business;
3. Gross receipts during that month upon the basis of which the tax is
imposed.
4. Amount of tax; and
5. Such other reasonable and related information as the corporate
authorities may require.
B. 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, 2001, which shall be due January 31, 2002.
C. 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
2000-TX-UT-G-662
Further Amending G-470,
Utility Tax, Page 3
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 5 -1 -7: Maintaining Books and Records.
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) written notice,
( ) da s Y prior rior 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-5-1-8: Mistakes and errors.
If it shall appear that an amount of tax has been paid which was not due under the provisions of
this Chapter, 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 Chapter 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.
If a taxpayer under this Chapter is unable to use a credit authorized by this section solely because
the tax imposed by this chapter has been replaced by the tax imposed under Chapter 4 of this
Title entitled "Electricity Tax ", then the taxpayer may apply such credit against any tax due under
Chapter 4 of this Title.
Section 5 -1 -9• Recovery limitation.
No action to recover any amount of tax due under the provisions of this Chapter shall be
commenced more than three (3) years after the due date of such amount.
Section 5 -1 -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 Chapter is guilty of a misdemeanor and, upon conviction
thereof, shall be fined as provided in the general penalty in Section 1 -3 -1 of this Code, 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
Commonwealth Edison Company
1040 North Janes Avenue
Bolingbrook, IL 60440 -1099
Section • 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 January 1, 2001; provided, however, that any amounts due or
2000-TX-UT-G-662
Further Amending G-470,
Utility Tax, Page 4
payable for any tax periods ending prior to January 1, 2001 are nevertheless to remain payable as if this
Ordinance had not been adopted.
PASSED THIS 2 day of October, 2000.
Ayes: Trustees Butler, Caleel, Craig, Kenny, McInerney and Savino
Nays: None
Absent: None
Abstain: None
APPROVED THIS 24th day of October, 2000.
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Approved as to Form:
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Village Attorney
Village President
Published 10 -25 -2000 Pamphlet form
Date Paper
Not Published