HomeMy WebLinkAboutORDINANCE - 541 - 7/2/1968 - MUNICIPAL UTILITY TAX ADOPTEDORDINANCE NO.
MUNICIPAL UTILITY TAX
BE IT ORDAINED BY THE PRESIDENT AND BOARD OF TRUSTEES OF THE
VILLAGE OF ELK GROVE VILLAGE THAT:
Section 1. A tax is imposed on all persons engaged in
the following occupations or privileges:
a. Persons engaged in the business of transmitting
messages by means of electricity, at the rate of 3.5%
of the gross receipts from such business originating
within the corporate limits of the Village of Elk Grove
Village.
b. Persons engaged in the busine�s of distributing,
rrr,up-A�
supplying, furnishing, or sellingJgas
for use or
consumption within the corporate limits of the Village
of Elk Grove Village and not for resale, at the rate
of 3.5% of the gross receipts therefrom.
C. Persons engaged in the business of distributing,
supplying, furnishing, or selling electricity for use,
or consumption within the corporate limits of the Village
of Elk Grove Village and not for resale, at the rate of
3.5% of the gross receipts therefrom.
Section 2. No tax is imposed by this ordinance with respect
to any transaction in interstate commerce or otherwise to the extent
to which such business may not, under the constitution and statutes
of the United States, be made subject to taxation by this State or
any political subdivision thereof; nor shall any persons engaged
in the business of distributing, supplying, furnishing or selling
gas or electricity, or engaged in the business of transmitting
messages be subject to taxation under the provisions of this
ordinance for such transactions as are or may become subject to
taxation under the provisions of the "Municipal Retailers' Occupation
Tax act" authorized by Section 8-11-1 of the Illinois Municipal Code.
Section 3. Such tax shall be in addition to the payment of
money, or value of products or services furnished to this municipality
by the taxpayer as compensation for the use of its streets, alleys, or
other public places, or installation and maintenance therein, thereon
or thereunder of poles, wires, pipes or other equipment used in the
operation of the taxpayers' business.
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Section 4. ' For the purposes of this ('-dinance the following
-definitions shall _,ply:
a. "Gross receipts" means the consideration received for
the transmission of messages, or for distributing, supplying,
furnishing or selling gas, electricity as the case may be'
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 de-
termined without any deduction on account of the cost of
transmitting said messages without any deduction on account
of the cost of service, product or commodity supplied, the
cost of materials used, labor or service cost, or any other
expenses whatsoever.
b. "Transmitting messages," in addition to the usual and
popular meaning of person to person communication, shall
include the furnishing, for a consideration, of services or
facilities (whether owned or leased), or both, to persons
in connection with the transmission of messages where such
persons do not, in turn, receive any consideration in con-
nection therewith, but shall not include such furnishing of
services or facilities to persons for the transmission of
messages to the extent that any such services or facilities
for the transmission of messages are furnished for a con-
sideration, by such persons to other persons, for the trans-
mission of mepsages.
C. "Person" means any natural individual, firm, trust,
estate, partnership, association, joint stock company,
joint adventure, corporation, municipal corporation or
political subdivision of this State, or a receiver, trustee,
conservator or other representative appointed by order of
any court.
Section 5. - This ordinance shall take effect after publication
and the tax provided for herein shall be based on the gross receipts,
as herein defined, actually paid to the taxpayer for services billed
on or after the 1st day of September, 1968.
Section 6. On or before the last day of December, 1968, each
taxpayer shall make a return to the Village Treasurer for the months
of September, October and November, 1968, stating:
1. His name;
2. His principal place of business;
3. His grossceipts during those months upon the basis of
which the tXx is imposed.
4. Amounts of tax;
5. Such other reasonable and related information as the
corporate orthorities may require.
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On or before the last day of every third month thereafter,
each taxpayer sha' make a like return to the 'illage Treasurer
r� for a correspondirg three months period.
i
The taxpayer making the return herein provided for shall,
at the time of making such return, pay to the Village Treasurer,
the amount of tax herein imposed; provided that in connection with
any return the taxpayer may, if he so elects, report and pay an
amount based upon his 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 and the
taxable gross receipts.
Section 7. If it shall appear that an amount of tax has
been paid which was not due under the provisions of this ordinance,
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 ordinance from the taxpayer who made the erroneous pay-
ment; provided that no amounts erroneously paid more than three (3)
years prior to the filing of a claim therefor shall be so credited.
Section 8. No action to recover any amount of tax due under
the provisions of this ordinance shall be commenced more than three
(3) years after the date of such amount.
Section 9. Any taxpayer who fails to make a return, or who
makes a fraudulent return, or who wilfully violates any other pro-
vision of this ordinance, is guilty of a misdeameanor and, upon con-
viction thereof, shall be fined not less than one hundred dollars
($100) nor more than five hundred dollars ($500) and in addition
shall be liable in a civil action for the amount of tax due.
This ordinance shall take effect on the first day of
September, 1968.
PASSED this 2rd day of July 1968.
APPROVED this 2nd
ATTEST:
Eleanor G. Turner
Village Clerk
day of July
Jack D. Pahl
Village President
Published this /D a day of
in the Elk Grove Herald and DuPage County Register.
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1968.
1968