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G-546 - 11/22/1994 - TAX-UTILITY - Ordinances ORDINANCE 94-TX-UT-G- 546 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-538 which was passed and approved on August 9 , 1994 ; 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, 1995 . 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-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 94-TX-UT-G-546 Further Amending G-470, Utility Tax Page 2 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 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. 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 . 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 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. 94-TX-UT-G-546 Further Amending G-470, Utility Tax Page 3 In the case of persons engaged in the business of transmitting messages through the use of mobile equipment, such as cellular phones and 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" . • 94-TX-UT-G 546 Further Amending G-470, Utility Tax Page 4 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, 1993 through and including the 31st day of December, 1995 . 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, 1995, which shall • be due January 31, 1996 . 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 94-TX-UT-G-546 Further Amending G-470, Utility Tax Page 5 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 : 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 Illinois Bell Communications A Division of Ameritech Information Systems 225 West Randolph, 30D Chicago, IL 60606 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 94-TX-UT-G-546 Further Amending G-470, Utility Tax Page 6 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 November, 1994 . Ayes : Trustees Bartecki, Calzaretta, Kenny, McInerney, Payovich and Shumate Nays : None Absent: None Abstain: None APPROVED THIS 22nd day of November, 1994 . V 1 age Preside ATTEST: h illag. Clerk Approved as to Form: i� Village Attorney Published 11-23-94 Pamphlet form Date Paper Not Published