Chapter 3-38
MUNICIPAL UTILITY TAXES FOR THE USE AND CONSUMPTION OF ELECTRICITY IN THE CITY OF HARVEY
Sections:
3-38-040 Tax remittance and return.
3-38-010 Definitions.
As used in this chapter, unless the context otherwise requires:
“City” means the city of Harvey, Cook County, Illinois.
“Person” means any natural, individual, firm, trust, estate, partnership, association, joint stock company, joint adventure, corporation, limited liability company, municipal corporation, the state or any of its political subdivisions, any state university created by statute or a receiver, trustee, conservator or other representative appointed by order of any court.
“Person maintaining a place of business in this state” means any person having or maintaining within this state, directly or by a subsidiary or other affiliate, an office, generation, facility, distribution facility, transmission facility, sales office or other place of business, or any employee, agent or other representative operating within this state under the authority of the person or its subsidiary or other affiliate, irrespective of whether such place of business or agent or other representative is located in this state permanently or temporarily, or whether such person, subsidiary or other affiliate is licensed or qualified to do business in this state.
“Purchase at retail” means any acquisition of electricity by a purchaser for purposes of use or consumption, and not for resale, but shall not include the use of electricity by a public utility, as defined in Section 8-11-2 of the Illinois Municipal Code (65 ILCS 5/8-11-2), directly in the generation, production, transmission, delivery or sale of electricity.
“Purchaser” means any person who uses or consumes, within the corporate limits of the city, electricity acquired in a purchase at retail.
“Tax collector” means the person delivering electricity to the purchaser. (Ord. 3033 § 2 (part), 1999)
3-38-020 Tax imposed.
A. Pursuant to Section 8-11-2 of the Illinois Municipal Code (65 ILCS 5/8-11-2) and any and all other applicable authority, a tax is imposed upon the privilege of using or consuming electricity acquired in purchase at retail and used or consumed within the corporate limits of the city at the following rates, calculated on a monthly basis for each purchaser:
1. For the first 2,000 kilowatt-hours used or consumed in a month - 0.589¢;
2. For the next 48,000 kilowatt-hours used or consumed in a month - 0.366¢;
3. For the next 50,000 kilowatt-hours used or consumed in a month - 0.323¢;
4. For the next 400,000 kilowatt-hours used or consumed in a month - 0.322¢;
5. For the next 500,000 kilowatt-hours used or consumed in a month - 0.321¢;
6. For the next 2,000,000 kilowatt-hours used or consumed in a month - 0.300¢;
7. For the next 2,000,000 kilowatt-hours used or consumed in a month - 0.284¢;
8. For the next 5,000,000 kilowatt-hours used or consumed in a month - 0.272¢;
9. For the next 10,000,000 kilowatt-hours used or consumed in a month - 0.250¢;
10. For all electricity used or consumed in excess of 20,000,000 kilowatt-hours in a month - 0.220¢.
B. The tax is in addition to all taxes, fees and other revenue measures imposed by the city, the state of Illinois or any other political subdivision of the state.
C. Notwithstanding any other provision of this section, the tax shall not be imposed if and to the extent that imposition or collection of the tax would violate the Constitution or statutes of the United States or the Constitution of the state of Illinois.
D. The tax shall be imposed with respect to the use or consumption of electricity by residential customers beginning with the first bill issued on or after July 1, 1999; and with respect to the use or consumption of electricity by non-residential customers beginning with the first bill issued to such customers for delivery services in accordance with Section 16-104 of the Public Utilities Act (220 ILCS 5/16-104) or the first bill issued to such customers on or after January 1, 2001, whichever issuance occurs sooner. (Ord. 3033 § 2 (part), 1999)
3-38-030 Collection of tax.
A. Subject to the provisions of Section A regarding the delivery of electricity to resellers, the tax imposed under this chapter shall be collected from purchasers by the person maintaining a place of business in this state who delivers electricity to such purchasers. This tax shall constitute a debt of the purchaser to the person who delivers the electricity to the purchaser and is recoverable at the same time and in the same manner as the original charge for delivering the electricity.
B. Any tax required to be collected by this chapter, and any tax in fact collected, shall constitute a debt owed to the city by the person delivering the electricity; provided, that the person delivering electricity shall be allowed credit for such tax related to deliveries of electricity the charges for which are written off as uncollectible; and provided, further, that if such charges are thereafter collected, the delivering supplier shall be obligated to remit such tax.
C. Persons delivering electricity shall collect the tax from the purchaser by adding such tax to the gross charge for delivering the electricity. Persons delivering electricity shall also be authorized to add to such gross charge an amount equal to three percent of the tax they collect to reimburse them for their expenses incurred in keeping records, billing customers, preparing and filing returns, remitting the tax and supplying data to the city upon request. For purposes of this section, any partial payment of a billed amount not specifically identified by the purchaser shall be deemed to be for the delivery of electricity. (Ord. 3033 § 2 (part), 1999)
3-38-040 Tax remittance and return.
A. Every tax collector shall on a monthly basis file a return in a form prescribed by the city clerk. The return and accompanying remittance shall be due on or before the last day of the month following the month during which the tax is collected or is required to be collected under paragraph B of this section.
B. If the person delivering electricity fails to collect the tax from the purchaser or is excused from collecting the tax under paragraph B of this section, then the purchaser shall file a return in a form prescribed by the city treasurer (“treasurer”) and pay the tax directly to the treasurer on or before the last day of the month following the month during which the electricity is used or consumed. (Ord. 3033 § 2 (part), 1999)
3-38-050 Resales.
A. Electricity that is delivered to a person in this city shall be considered to be for use and consumption by that person unless the person receiving the electricity has an active resale number issued by the treasurer and furnishes that number to the person who delivers the electricity, and certifies to that person that the sale is either entirely or partially non-taxable as a sale for resale.
B. If a person who receives electricity in the city claims to be an authorized reseller of electricity, that person shall apply to the treasurer for a resale number. The applicant shall state facts showing why it is not liable for the tax imposed by this chapter on any purchases of electricity and shall furnish such additional information as the treasurer may reasonably require.
C. Upon approval of the applicant, the treasurer shall assign a resale number to the applicant and shall certify the number to the applicant.
D. The treasurer may cancel the resale number of any person if the person fails to pay any tax payable under this chapter for electricity used or consumed by the person, or if the number: (1) was obtained through misrepresentation, or (2) is no longer necessary because the person has discontinued making resales.
E. 1. If a reseller has acquired electricity partly for use or consumption and partly for resale, the reseller shall pay the tax imposed by this chapter directly to the treasurer pursuant to subsection b of paragraph B on the amount of electricity that the reseller uses or consumes, and shall collect the tax pursuant to section B and remit the tax pursuant to subsection a of paragraph B on the amount of electricity delivered by the reseller to a purchaser.
2. Any person who delivers electricity to a reseller having an active resale number and complying with all other conditions of this chapter shall be excused from collecting the remitting tax on any portion of the electricity delivered to the reseller; provided, that the person reports to the treasurer the total amount of electricity delivered to the reseller, and such other information that the treasurer may reasonably require. (Ord. 3033 § 2 (part), 1999)
3-38-060 Books and records.
Every tax collector and every taxpayer required to pay the tax imposed by this chapter shall keep accurate books and records of its business or activity, including contemporaneous books and records denoting the transactions that gave rise, or may have given rise, to any tax liability under this chapter. The books and records shall be subject to and available for inspection at all times during business hours of the day. (Ord. 3033 § 2 (part), 1999)
3-38-070 Credits and refunds.
Notwithstanding any other provision of this paragraph, in order to permit sound fiscal planning and budgeting by the city, no person shall be entitled to a refund of, or credit for, a tax imposed under this section, unless the person files a claim for refund or credit within one year after the date on which the tax was paid or remitted to the city. (Ord. 3033 § 2 (part), 1999)