[Adopted as Ch. 36, Art. II, of the 2001 Code]
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
A tax is imposed on all persons engaged in the following occupations
or privileges: persons engaged in the business of distributing, supplying,
furnishing or selling gas for use or consumption within the corporate
limits of the City of Maroa, and not for resale, at the rate of 5%
of the gross receipts therefrom.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
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, selling or transmitting gas, water or electricity, or
using or consuming electricity 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 Municipal Retailers' Occupation Tax Act authorized
by 65 ILCS 5/8-11-1; 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 municipality,
whether privately or municipally owned or operated, or exercising
the same privilege within the municipality.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
As used in this article, the following terms shall have the
meanings indicated:
The consideration received for distributing, supplying, furnishing
or selling gas for use or consumption and not for resale; and the
consideration received for distributing, supplying, furnishing 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.
Any natural individual, firm, trust, estate, partnership,
association, joint-stock company, joint adventure, corporation, limited-liability
company, municipal corporation or political subdivision of this state,
or a receiver, trustee, conservator or other representative appointed
by order of any court.
This article shall take effect after adoption and publication
as provided by law, and the tax provided for herein shall be based
on the gross receipts, as herein defined, actually paid to the utilities
for services billed on or after the first day of May, 1998.
A.
On or before the last day of August 1998, any person upon whom a
tax is imposed by this article shall make a return to the City Treasurer
for the months of May, June and July, 1998 stating:
B.
On or before the last day of every third month thereafter, each taxpayer
shall make a like return to the City Treasurer for a corresponding
three-month period.
C.
The taxpayer making the return herein provided for shall, at the
time of making such return, pay to the City Treasurer the amount of
tax herein imposed; provided that in connection with any return the
person may, if it so elects, report and pay any amount based upon
its total billings of business subject to the tax during the period
for which the return is made (exclusive of any amount previously billed),
with prompt adjustment of later payments based upon any differences
between such billings and taxable gross receipts.
If it shall appear that an amount of tax has been paid which
was not due under the provision of this article, whether as a 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 person making the erroneous payment; provided that no amounts
erroneously paid more than three years prior to the filing of a claim
therefor shall be credited.
No action to recover any amount of tax due under the provisions
of this article shall be commenced more than three years after the
due date of such amount.
[Amended 4-29-1998; at
time of adoption of Code (see Ch. 1, General Provisions, Art. I)]
Any person who fails to make a return, or who makes a fraudulent
return, or who willfully violates any other provision of this article
is guilty of a misdemeanor and, upon conviction thereof, shall be
fined not less than $100 nor more than $750 and in addition shall
be liable in a civil action for the amount of tax due.
