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G-704 - 10/08/2002 - TAX - OrdinancesORDINANCE 2002- TX -UT -G -704 AN ORDINANCE FURTHER AMENDING ORDINANCE G -4 "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 Preside Ordinance G -470 entitled "An Ordinance Establishing a Utility Tax Within the Village of DuPage and Cook Counties, Illinois ", and it approved yak Brook, WHEREAS, certain changes and clarifications of Ordinance G -470 have been made from time to time, most recently in Ordinance G -685 which was passed and approved on October 9, 2001; 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, 2003. NOW, THEREFORE, BE IT ORDAINED BY THE PRESIDENT AND BOARD ( THE VILLAGE OF OAK BROOK, DU PAGE AND COOK COUNTIES, ILLINOIS as Poll Section 1 • That Chapter I entitled "Municipal Utility Tax" of Title 5 of the Code 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, furnishir electricity for use or consumption and not for resale, and for all services render therewith valued in money, whether received in money or otherwise, including c services and property of every kind and material and for all services rendered tl be determined without any deduction on account of the cost of the service, pro( supplied, the cost of materials used, labor or service cost, or any other expensE term "gross receipts" shall not include that portion of the consideration received supplying, furnishing, or selling gas or electricity to or for school districts or unit; government. TRUSTEES OF Ordinances of ig or selling gas or :d in connection :ash, credit, ierewith and shall luct or commodity :s whatsoever. The for distributing, > of local 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- 2002-TX-UT-'G- 704 Further Ame I ding G -470, Utility Tax, Page 2 A. Persons engaged in the business of distributing, supplying, furnishing or stilling gas for use or consumption within the corporate limits of the Village, and not for resale, at the rate of five percent (5 %) of the gross receipts therefrom 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 five percent (5 %) 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 i 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 valbe 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 31 st day of December, 2003. Section 5 -1 -6 Taxpayer's report required A On or before November 30, 1991, each taxpayer shall make a return to for the month of October, 1991, stating. 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 e Village Treasurer B. On or before the last day of every month thereafter, each taxpayer shall make a like return to 2002- TX -UT -G- 704 Further Amending G -470, Utility Tax, Pgge 3 the Village Treasurer for the month preceding The last such return shall be for the month of December, 2003, which shall be due January 31, 2004. 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 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, Ior 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 time 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 they 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 If this ordinance or the application thereof is held unconstitutional or otherwise invalid, the amount of tax due as a consequence of such holding shall be limited to the amount lthat the taxpayer is authorized to charge and collect from such school districts and units of local government pursuant to the provisions of Section 9 -221 of the Public Utilities Act or any successor thereto Section 3 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 I . � Y 2002- TX -UT -G- 704 Further Amending G -470, Utility Tax, Page 4 Nicor 90 N. Finley Road Glen Ellyn, IL 60137 -6092 Commonwealth Edison Company 1 N 423 Swift Road Lombard, IL 60148 Section 4• 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 PASSED THIS 8th day of October, 2002 Ayes: Trustees Aktipis, Caleel, Korin, Miologos and Savino Nays: Trustee Craig Absent None Abstain: None APPROVED THIS 8th day of October, 2002 IF `a1�ji �7 �� I � • • •� F� �Ln?t �toTi��, .t' yA'� •`fit,.} �`� \.bar^^ t', � •j• i Approved as to Form, Village Attorney I \ADMUSSCHMIDT\WORDDOC \ORD \UTILITY TAX doc Village President Published 10 -9 -02 Pamphlet Form Date I Paper Not Published