G-470 - 07/23/1991 - TAX-UTILITY - Ordinances ORDINANCE G- 470
AN ORDINANCE ESTABLISHING A UTILITY TAX
WITHIN THE VILLAGE OF OAK BROOK,
DU PAGE AND COOK COUNTIES, IL
WHEREAS, paragraph 8-11-2 of the Illinois Municipal Code,
Chapter 24 of the Illinois Revised Statutes, authorizes
municipalities to impose a tax on certain occupations within the
corporate limits of the Village; and
WHEREAS, the corporate authorities of the Village of Oak
Brook deem that it is in the best interests of the Village to
impose such a utility tax;
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 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
materials used, labor or service cost, or any other expenses
whatsoever. "Gross receipts" shall not include any State
gross receipts tax or any surcharges imposed pursuant to the
Emergency Telephone System Act, Chapter 134, 530 . 1, et seq
of the Illinois Revised Statutes .
Ordinance G- 470
Establishing a
Utility Tax
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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 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 .
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
t. 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.
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 transactions as are or
may become subject to taxation under the provisions of the
"Municipal Retailers ' Occupation Tax Act" .
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Ordinance G- 470
Establishing a
Utility Tax
Page 3
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: 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 September, 1992, which shall
be due October 30, 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 2 : That the Village Clerk is hereby authorized and
4 directed to publish this Ordinance in pamphlet form as required
by law and to transmit certified copies of it to:
Ordinance G- 470
Establishing a
Utility Tax
Page 4
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 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 until October 1, 1992.
Section 4 : Notwithstanding the provisions of Section 3, no
utility tax may be imposed for any month subsequent to September,
1992 without amendment of the provisions of this Ordinance to
extend the term of the tax hereby imposed.
PASSED THIS 23rd DAY OF July , 1991.
Ayes : Trustees Krafthefer, Payovich, Shumate and Skinner
Nays : Trustee Bartecki
Absent: None
Abstain: Trustee Winters
APPROVED THIS 23rd DAY OF July , 1991 .
Village President
ATTEST:
� Vi la e Cler
Ordinance G- 470
Establishing a
Utility Tax
Page 5
Approved as to Form:
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Village Attorney
Published 7-25-91 Pamphlet form
Date Paper
Not Published
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