G-624 - 10/13/1998 - TAX-UTILITY - Ordinances ORDINANCE 98-TX-UT-G-624
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-615 which was passed and approved on August 11, 1998; 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, 1999.
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 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 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.
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Further Amending G-470,
Utility Tax, Page 2
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 percent(3%)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 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 (1)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; and (2)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
three percent(3%)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
three percent(3%)of the gross receipts therefrom. The tax imposed under this subsection
13-2(3)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 Article V entitled"Electricity Tax.
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
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Further Amending G-470,
Utility Tax, Page 3
paid to the taxpayer for services billed on or after the first day of October 1, 1991, through and including
the 31 st day of December, 1999.
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, 1999,which shall be due January 31, 2000.
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.
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.
If a taxpayer under this article 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 Article VI entitled
"Electricity Tax", then the taxpayer may apply such credit against any tax due under Article V.
Section 13-9: Recovery limitation.
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Further Amending G-470,
Utility Tax, Page 4
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 • 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 HQ11 F
Chicago, IL 60606
Commonwealth Edison
1 N423 Swift Road
Lombard, IL 60148
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, 1999; provided, however, that any amounts due or
payable for any tax periods ending prior to January 1, 1999 are nevertheless to remain payable as if this
Ordinance had not been adopted.
PASSED THIS 13th day of October, 1998.
Ayes: Trustees Bartecki, Caleel, Kenny, McInerney, Savino and Shumate
Nays: None
Absent: None
Abstain: None
APPROVED THIS 13th day of October, 1998.
Village President
ATTEST:
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Further Amending G-470,
Utility Tax, Page 5
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Approved as to Form:
Village Attorney
Published 10-14-98 Pamphlet form
Date Paper
Not Published