[HISTORY: Adopted by the President and Board of Trustees
of the Village of Sidney as indicated in article histories. Amendments
noted where applicable.]
[Adopted 2-4-2008 by Ord.
No. 2008-02]
As used in this article, the following terms shall have the
meanings indicated:
The amount charged to the taxpayer's service address in this
municipality, regardless of where such amount is billed or paid.
The Illinois Department of Revenue.
The amount paid for the act or privilege of originating or
receiving telecommunications in this municipality and for all services
and equipment provided in connection therewith by a retailer, valued
in money whether paid in money or otherwise, including cash, credits,
services and property of every kind or nature, and shall be determined
without any deduction on account of the cost of such telecommunications,
the cost of the materials used, labor or service costs or any other
expense whatsoever. In case credit is extended, the amount thereof
shall include only as and when paid. Gross charges for private line
service shall include charges imposed at each channel termination
point within a municipality that has imposed a tax under this article
and charges for the portion of the interoffice channels provided within
that municipality. Charges for that portion of the interoffice channel
connecting two or more channel termination points, one or more of
which is located within the jurisdictional boundary of such municipality,
shall be determined by the retailer by multiplying an amount equal
to the total charge for the interoffice channel by a fraction, the
numerator of which is the number of channel termination points that
are located within the jurisdictional boundary of the municipality
and the denominator of which is the total number of channel termination
points connected by the interoffice channel. However, "gross charge"
shall not include any of the following:
Any amounts added to a purchaser's bill because of a charge
made pursuant to: 1) the tax imposed by this article, 2) the tax imposed
by the Telecommunications Excise Tax Act (35 ILCS 630/1 et seq.),
3) the tax imposed by Section 4251 of the Internal Revenue Code, 4)
911 surcharges, or 5) charges added to customers' bills pursuant to
the provisions of Section 9-221 or 9-222 of the Public Utilities Act
(220 ILCS 5/1-101 et seq.), as amended, or any similar charges added
to customer's bills by retailers who are not subject to rate regulation
by the Illinois Commerce Commission for the purpose of recovering
any of the tax liabilities or other amounts specified in those provisions
of the Public Utilities Act (220 ILCS 5/1-101 et seq.).
Charges for a sent collect telecommunication received outside
of such municipality.
Charges for leased time on equipment or charges for the storage
of data or information for subsequent retrieval or the processing
of data or information intended to change its form or content. Such
equipment includes, but is not limited to, the use of calculators,
computers, data processing equipment, tabulating equipment or accounting
equipment and also includes the usage of computers under a time-sharing
agreement.
Charges for customer equipment, including such equipment that
is leased or rented by the customer from any source, wherein such
charges are disaggregated and separately identified from other charges.
Charges to business enterprises certified as exempt under Section
9-222.1 of the Public Utilities Act (220 ILCS 5/1-101 et seq.) to
the extent of such exemption and during the period of time specified
by the Department of Commerce and Economic Opportunity.
Charges for telecommunications and all services and equipment
provided in connection therewith between a parent corporation and
its wholly owned subsidiaries or between wholly owned subsidiaries
when the tax imposed under this article has already been paid to a
retailer and only to the extent that the charges between the parent
corporation and wholly owned subsidiaries or between wholly owned
subsidiaries represent expense allocation between the corporations
and not the generation of profit for the corporation rendering such
service.
Bad debts. ("Bad debt" means any portion of a debt that is related
to a sale at retail for which gross charges are not otherwise deductible
or excludable that has become worthless or uncollectible, as determined
under applicable federal income tax standards; if the portion of the
debt deemed to be bad is subsequently paid, the retailer shall report
and pay the tax on that portion during the reporting period in which
the payment is made.)
Charges paid by inserting coins in coin-operated telecommunications
devices.
Amounts paid by telecommunications retailers under the Telecommunications
Infrastructure Maintenance Fee Act (35 ILCS 635/1 et seq.).
Charges for nontaxable services or telecommunications if 1)
those charges are aggregated with other charges for telecommunications
that are taxable, 2) those charges are not separately stated on the
customer's bill or invoice, and 3) the retailer can reasonably identify
the nontaxable charges on the retailer's books and records kept in
the regular course of business. If the nontaxable charges cannot reasonably
be identified, the gross charge from the sale of both taxable and
nontaxable services or telecommunications billed on a combined basis
shall be attributed to the taxable services or telecommunications.
The burden of proving nontaxable charges shall be on the retailer
of the telecommunications.
All telecommunications that either originate or terminate
outside this state.
All telecommunications that originate and terminate within
this state.
Any natural individual, firm, trust, estate, partnership,
association, joint-stock company, joint venture, corporation, limited-liability
company, or a receiver, trustee, guardian, or other representative
appointed by order of any court, the federal and state governments,
including state universities created by statute, or any city, town,
county, or other political subdivision of this state.
The acquisition, consumption or use of telecommunications
through a sale at retail.
Includes every person engaged in the business of making sales
at retail as defined in this section. The Department may, in its discretion,
upon application, authorize the collection of the tax hereby imposed
by any retailer not maintaining a place of business within this state,
who, to the satisfaction of the Department, furnishes adequate security
to insure collection and payment of the tax. Such retailer shall be
issued, without charge, a permit to collect such tax. When so authorized,
it shall be the duty of such retailer to collect the tax upon all
of the gross charges for telecommunications in this state in the same
manner and subject to the same requirements as a retailer maintaining
a place of business within this state. The permit may be revoked by
the Department at its discretion.
Includes any retailer having or maintaining within this state,
directly or by a subsidiary, an office, distribution facilities, transmission
facilities, sales office, warehouse or other place of business, or
any agent or other representative operating within this state under
the authority of the retailer or its subsidiary, irrespective of whether
such place of business or agent or other representative is located
here permanently or temporarily, or whether such retailer or subsidiary
is licensed to do business in this state.
The transmitting, supplying or furnishing of telecommunications
and all services and equipment provided in connection therewith for
a consideration, to persons other than the federal and state governments,
and state universities created by statute and other than between a
parent corporation and its wholly owned subsidiaries or between wholly
owned subsidiaries for their use or consumption and not for resale.
The location of telecommunications equipment from which telecommunications
services are originated or at which telecommunications services are
received by a taxpayer. In the event this may not be a defined location,
as in the case of mobile phones, paging systems, and maritime systems,
"service address" means the customer's place of primary use as defined
in the Mobile Telecommunications Sourcing Conformity Act (35 ILCS
638/1 et seq.). For air-to-ground systems and the like, "service address"
shall mean the location of a taxpayer's primary use of the telecommunications
equipment as defined by telephone number, authorization code, or location
in Illinois where bills are sent.
A person who individually or through his or her agents, employees,
or permittees engages in the act or privilege of originating or receiving
telecommunications in a municipality and who incurs a tax liability
as authorized by this article.
In addition to the meaning ordinarily and popularly ascribed
to it, includes, without limitation, messages or information transmitted
through use of local, toll, and wide-area telephone service, private
line services, channel services, telegraph services, teletypewriter,
computer exchange services, cellular mobile telecommunications services,
specialized mobile radio, stationary two-way radio, paging service,
or any other form of mobile and portable one-way or two-way communications,
or any other transmission of messages or information by electronic
or similar means, between or among points by wire, cable, fiber optics,
laser, microwave, radio, satellite, or similar facilities. As used
in this article, "private line" means a dedicated non-traffic-sensitive
service for a single customer that entitles the customer to exclusive
or priority use of a communications channel or group of channels from
one or more specified locations to one or more other specified locations.
The definition of "telecommunications" shall not include value-added
services in which computer processing applications are used to act
on the form, content, code, and protocol of the information for purposes
other than transmission. "Telecommunications" shall not include purchases
of telecommunications by a telecommunications service provider for
use as a component part of the service provided by such provider to
the ultimate retailer consumer who originates or terminates the taxable
end-to-end communications. Carrier access charges, right-of-access
charges, charges for use of intercompany facilities, and all telecommunications
resold in the subsequent provision of, used as a component of, or
integrated into end-to-end telecommunications service shall be nontaxable
as sales for resale. Prepaid telephone calling arrangements shall
not be considered "telecommunications" subject to the tax imposed
under this article. For purposes of this definition, "prepaid telephone
calling arrangements" means that term as defined in Section 2-27 of
the Retailers' Occupation Tax Act (35 ILCS 120/1 et seq.).
A.
A tax is
hereby imposed upon any and all the following acts or privileges:
(1)
The act or privilege or originating in the municipality or receiving
in the municipality intrastate telecommunications by a person at a
rate of 3% of the gross charge for such telecommunications purchased
at retail from a retailer. To prevent actual multi-municipal taxation
of the act or privilege that is subject to taxation under this subsection,
any taxpayer, upon proof that the taxpayer has paid a tax in another
municipality on that event, shall be allowed a credit against any
tax enacted pursuant to or authorized by this section to the extent
of the amount of the tax properly due and paid in the municipality
that was not previously allowed as a credit against any other municipal
tax.
(2)
The act or privilege of originating in the municipality or receiving
in the municipality interstate telecommunications by a person at a
rate of 3% of the gross charge for such telecommunications purchased
at retail from a retailer. To prevent actual multi-state or multi-municipal
taxation of the act or privilege that is subject to taxation under
this subsection, any taxpayer, upon proof that the taxpayer has paid
a tax in another state or municipality in this state on such event,
shall be allowed a credit against any tax enacted pursuant to or authorized
by this section to the extent of the amount of such tax properly due
and paid in such other state or such tax properly due and paid in
a municipality in this state which was not previously allowed as a
credit against any other state or local tax in this state.
B.
The tax imposed by this article is not imposed on such act or privilege
to the extent such act or privilege may not, under the Constitution
and statutes of the United States, be made the subject of taxation
by the municipality.
A.
The tax authorized by this article shall be collected from the taxpayer
by a retailer maintaining a place of business in this state and shall
be remitted by such retailer to the Department. Any tax required to
be collected pursuant to or as authorized by this article and any
such tax collected by such retailer and required to be remitted to
the Department shall constitute a debt owed by the retailer to the
state. Retailers shall collect the tax from the taxpayer by adding
the tax to the gross charge for the act or privilege of originating
or receiving telecommunications when sold for use, in the manner prescribed
by the Department. The tax authorized by this article shall constitute
a debt of the taxpayer to the retailer until paid, and, if unpaid,
is recoverable at law in the same manner as the original charge for
such sale at retail. If the retailer fails to collect the tax from
the taxpayer, then the taxpayer shall be required to pay the tax directly
to the Department in the manner provided by the Department.
B.
Whenever possible, the tax authorized by this article shall, when
collected, be stated as a distinct item separate and apart from the
gross charge for telecommunications.
On or before the last day of August 2008, and on or before the
last day of every month thereafter, the tax imposed under this article
on telecommunication retailers shall be returned with appropriate
forms and information as required by the Department pursuant to the
Illinois Simplified Municipal Telecommunications Tax Act (35 ILCS
636/5-50) and any accompanying rules and regulations created by the
Department to implement the Act.
A.
If a person who originates or receives telecommunications claims
to be a reseller of such telecommunications, such person shall apply
to the Department for a resale number. Such applicant shall state
facts which will show the Department why such applicant is not liable
for the tax authorized by this article on any such purchases and shall
furnish such additional information as the Department may reasonably
require.
B.
Upon approval of the application, the Department shall assign a resale
number to the applicant and shall certify such number to the applicant.
The Department may cancel any number which is obtained through misrepresentation,
or which is used to send or receive such telecommunication tax-free
when such actions in fact are not for resale, or which no longer applies
because of the person's having discontinued the making of resales.
C.
Except as provided hereinabove in this section, the act or privilege
of originating or receiving telecommunications in this state shall
not be made tax-free on the ground of being a sale for resale unless
the person has an active resale number from the Department and furnishes
that number to the retailer in connection with certifying to the retailer
that any sale to such person is nontaxable because of being a sale
for resale.
A.
To the extent that the municipality's territory includes part of
another unit of local government or a school district, the municipality
may, by separate ordinance, rebate some or all of the amount of the
tax authorized by this article paid by the other unit of local government
or school district. Any such rebate shall be paid by the municipality
directly to the other unit of local government or school district
qualifying for the rebate as determined by the municipality's ordinance,
which shall not be filed with the Department.
B.
The municipality may, by separate ordinance, rebate some or all of
the amount of the tax authorized by this article paid by persons 65
years of age or older. Any tax related to such rebate shall be rebated
from the municipality directly to persons qualified for the rebate
as determined by the municipality's ordinance, which shall not be
filed with the Department.
This article shall be in full force and effect from and after
its passage, approval and publication as required by law; provided,
however, that the tax provided for herein shall take effect for all
bills issued on or after July 1, 2008, and continuing thereafter,
unless hereafter amended by subsequent ordinance. Certified copies
of this article shall be sent to the Illinois Department of Revenue
prior to March 20, 2008.
[Adopted 4-4-2019 by Ord. No. 2019-03]
A tax is imposed on all persons engaged in the following occupations
or privileges:
A.
The privilege of using or consuming water acquired in a purchase
at retail and used or consumed within the corporate limits of the
Village shall be taxed at the rate of 3% of the gross receipts and
calculated on a monthly basis for each purchaser.
A.
None of the taxes authorized by this article may be imposed with
respect to any transaction in interstate commerce or otherwise to
the extent to which the business or privilege 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, or using or consuming water acquired in a purchase at
retail, be subject to taxation under the provisions of this article
for those transactions that are or may become subject to taxation
under the provisions of the Home Rule Municipal Retailers' Occupation
Tax Act authorized by Section 8-11-1 of the Illinois Municipal Code;
nor shall any tax authorized by this article be imposed upon any person
engaged in a business or on any privilege unless the tax is imposed
in like manner and at the same rate upon all persons engaged in businesses
of the same class in the Village, whether privately or municipally
owned or operated, or exercising the same privilege within the Village.
None of the within taxes shall be imposed on water sold directly by
the Village but shall instead be imposed upon the sale of water by
any other entity not otherwise excluded by this article.
B.
The Village of Sidney and the Sidney Fire District shall be exempted
from the taxes imposed by this Ordinance for such accounts attributable
to buildings and facilities located in the Village.
Such taxes shall be in addition to other taxes levied upon the
taxpayer or a person maintaining a place of business in this state.
All of the taxes enumerated in this article are in addition to the
payment of money, or value of products or services furnished to the
Village by the taxpayer or person maintaining a place of business
in this state as compensation for the use of its streets, alleys,
or other public places, or installation and maintenance therein, thereon
or thereunder of equipment used in the operation of its business.
The tax authorized by this article shall be collected from the
purchaser by the person maintaining a place of business in this state
who delivers the water to the purchaser. This tax shall constitute
a debt of the purchaser to the person who delivers the water to the
purchaser and, if unpaid, is recoverable in the same manner as the
original charge for delivering the water. Any tax collected by the
person maintaining a place of business in this state delivering the
water shall constitute a debt owed to the Village by such person maintaining
a place of business in this state. Persons delivering the water shall
collect the tax from the purchaser by adding such tax to the gross
charge for delivering the water. Persons delivering the water shall
also be authorized to add to such gross charge an amount equal to
3% of the tax to reimburse the person delivering the water for the
expense incurred in keeping records, billing customers, preparing
and filing returns, remitting the tax and supplying data to the Village
upon request. If the person delivering the water fails to collect
the tax from the purchaser, then the purchaser shall be required to
pay the tax directly to the Village in the manner prescribed by the
Village. Persons delivering the water who file returns pursuant to
this section shall, at the time of filing such return, pay the Village
the amount of the tax collected pursuant to this article.
A.
On or before the last day of each month, each person maintaining
a place of business in this state who delivers the water to the purchaser,
in the case of the tax imposed by this article, and each taxpayer
shall make a return to the Village for the preceding month stating:
B.
Each person making the return herein provided for shall, at the time
of making such return, pay to the Village the amount of tax herein
imposed, provided that in connection with any return, the person may,
if he or she so elects, report and pay an amount based upon a reasonable
estimate of 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.
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 to the extent permitted by law.
For the purpose of this article the following terms shall have
the meanings ascribed to them herein:
The consideration received for distributing, supplying, or
selling water 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 the service, product or commodity supplied, the cost
of materials used, labor or service cost, or any other expenses whatsoever;
provided, however that "gross receipts" shall not include i) any amounts
specifically excluded from the definition of "gross receipts" in § 8-l
l-2(d) of the Illinois Municipal Code and ii) that portion of the
consideration received for the distributing, supplying, furnishing
or selling water to the Village of Sidney.
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, guardian, or other representative appointed by
order of any court.
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.
Shall have the meaning ascribed to it in Section 3-105 of
the Public Utilities Act, but shall include alternative retail water
suppliers as defined in Section 16-102 of that Act.
Any acquisition of water by a purchaser for purposes of use
or consumption, and not for resale.
Any person who uses or consumes, within the corporate limits
of the Village, water acquired in a purchase at retail, excluding
any local governmental body or school district whose territory includes
the municipality.
If the provisions of this article with respect to the exemption
of the Village of Sidney from the taxes imposed by this article or
the application thereof are held unconstitutional or otherwise invalid,
the amount of tax due as a consequence of such holding shall be limited
to the amount that the taxpayer is authorized to charge and collect
from such school districts and units of local government pursuant
the provisions of Section 9-221 of the Public Utilities Act or any
successor thereto.
The Village Clerk is hereby directed to send a certified copy
of this article to all utilities which provide service to customers
within the Village and to cooperate with such utilities in determining
addresses of premises subject to the taxes herein described, including
but not limited to the names and addresses of each school district
and unit of local government which own facilities within the corporate
limits of the Village.
To the extent that the within article conflicts with any prior
ordinances relating to the taxation of water in the Village, the within
article shall prevail.
This article shall be in full force and effect following its
passage, approval and publication as required by law and shall be
effective with respect to i) the use or consumption of water and ii)
gross receipts actually paid to the taxpayer for services billed on
or after the adoption of this ordinance.
To the extent that the within article conflicts with the terms
of any other ordinances of the Village of Sidney, the terms of the
within article shall prevail, and all other terms of the said ordinances
shall remain in full force and effect.
