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HomeMy WebLinkAboutORDINANCE - 3710 - 6/15/2021 - Amending Section 3-2-12 Gas Use TaxORDINANCE NO.3710 AN ORDINANCE AMENDING PARAGRAPH C TAX OF SECTION 3-2-12 MUNICIPAL GAS USE TAX OF THE VILLAGE CODE WITH REGARD TO THE TAX IMPOSED ON THE SALE OF GAS WHEREAS, the Village of Elk Grove Village is a home rule unit under subsection (a) of Section 6 of Article VII of the Illinois Constitution of 1970; and WHEREAS, subject to said Section, a home rule unit may exercise any power and perform any function pertaining to its government and affairs of the protection of the public health, safety, morals and welfare; and WHEREAS, it is recommended and deemed necessary by staff that the tax imposed by Section 3-2-12-C of the Village Code be increased from two (cents (0.020) per therm to five cents (0.050) per therm. NOW, THEREFORE, BE IT ORDAINED by the Mayor and Board of Trustees of the Village of Elk Grove Village, Counties of Cook and DuPage, Illinois as follows: Section 1: That Section 3-2-12-C of the Village Code of the Village of Elk Grove Village be and is hereby amended to read as follows: CHAPTER 3-2-12. MUNICIPAL GAS USE TAX C. Tax: 1. Except as otherwise provided by this Chapter, a tax is imposed on the privilege of using or consuming gas in the Village that is purchased in a Sale at Retail at the rate of five cents ($0.050) per therm. 2. The ultimate incidence of and liability for payment of the tax is on the retail purchaser, and nothing in this section shall be construed to impose a tax on the occupation of distributing, supplying, furnishing, selling or transporting gas. 3. The retail purchaser shall pay the tax, measured by therms of gas delivered to the retail purchaser's premises, to the public utility designated to collect the tax pursuant subsection D of this section on or before the payment due date of the public utility's bill first reflecting the tax, or directly to the Village Treasurer on or before the fifteenth day of the second month following the month in which the gas is delivered to the retail purchaser if no public utility has been designated to collect the tax pursuant to subsection D or if the gas is delivered by a person other than a public utility so designated. 4. Nothing in this section shall be construed to impose a tax upon any person, business or activity which, under the constitutions of the United States or State of Illinois, may not be made the subject of taxation by the Village. 5. A person who purchases gas for resale and therefore does not pay the tax imposed by this section with respect to the use or consumption of the gas, but who later uses or consumes par for all for the gas, shall pay the tax directly to the Village Treasurer on or before the fifteenth day of the second month following the month in which the gas is used or consumed. 6. The tax shall apply to gas for which the delivery to the retail purchaser is billed by a public utility on or after July 1, 2021. 7. If it shall appear that an amount of tax has been paid which was not due under the provisions of this section, whether as a result of mistake of fact or an error of law, then such amount shall be (i) credited against any tax due, or to become due, under this section from the taxpayer who made the erroneous payment or (ii) subject to a refund if no such tax is due or to become due; provided that no amounts erroneously paid more than three (3) years prior to the filing of a claim therefore shall be so credited or refunded. 8. No action to recover any amount of tax due under the provisions of this section shall be commenced more than three (3) years after the due date of such amount. 9. Reserved. Section 2: That this Ordinance shall be in full force and effect, and shall be controlling, upon its passage, approval and publication, and shall apply to any amounts billed on or after July 1, 2021; provided, however, that any amounts due or payable for any tax periods ending prior to July 1, 2021 are nevertheless to remain payable as if this ordinance had not been adopted from and after its passage and approval according to law. Section 3: All ordinances or parts of ordinances thereof in conflict with this ordinance are hereby repealed to the extent of any such conflict. Section 4: Any section or provision of this ordinance that is construed to be invalid or void shall not affect the remaining sections or provisions which shall remain in full force and effect thereafter. VOTE: AYES: 6 NAYS: 0 ABSENT: 0 PASSED this 15th day of June 2021. APPROVED this 151h day of June 2021. APPROVED: Mayor Craig B. Johnson Village of Elk Grove Village ATTEST: Loretta M. Murnhy, Village Clerk PUBLISHED this 17th day of June 2021 in pamphlet form.