[Ord. No. 128, 7-9-2019]
A.
The following provisions shall be applicable to all utilities:
1.
"Person" Defined. The term "person," as used in this Article,
means and includes any individual, partnership, firm, corporation,
association, trustee or receiver, or any other group or combination
of individuals acting as a unit, or any other form of business organization,
except that the word "person" as herein used shall not include the
grantee of a franchise.
2.
Payment. Each such person shall, on or before the last day of
each succeeding month based upon the gross receipts from the preceding
calendar month, pay or issue a credit for the tax then due on the
gross receipts of such person.
3.
Delinquency Penalty. If such person shall willfully fail or
refuse to pay or issue a credit for the license tax herein provided,
when due, said person shall, for the first ninety (90) days or any
part thereof, pay in addition to such tax a penalty of ten percent
(10%) of the license tax due and unpaid, and, for each succeeding
month or any part thereof following said ninety-day period, pay, as
an additional penalty, one percent (1%) of such tax due from such
person as long as the same shall remain unpaid.
[Ord. No. 128, 7-9-2019]
Each person engaged in the supply of water business in the Village
shall pay to the Village as a fee, in lieu of any other rental, occupation,
license or merchandising tax, a sum equal to seven and one-half percent
(7 1/2%) of the gross receipts of such person derived from such
person's sale of water for domestic and commercial consumption
to domestic and commercial customers of such person located within
the present or any future boundaries of the Village.
[Ord. No. 128, 7-9-2019]
Each person engaged in the collection of wastewater in the Village
shall pay to the Village as a fee, in lieu of any other rental, occupation,
license or merchandising tax, a sum equal to seven and one-half percent
(7 1/2%) of the gross receipts of such person derived from such
person's collection of wastewater revenues for domestic and commercial
consumption to domestic and commercial customers of such person located
within the present or any future boundaries of the Village.
