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HomeMy WebLinkAboutORDINANCE - 3493 - 4/25/2017 - Gas tax ORDINANCE NO.3493 AN ORDINANCE AMENDING CHAPTER 2, SECTION 12,MUNICIPAL GAS USE TAX OF TITLE 3 BUSINESS AND LICENSE REGULATIONS OF THE VILLAGE OF ELK GROVE VILLAGE 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, in furtherance of its home rule power, it is necessary and desirable for the Village of Elk Grove Village, Counties of Cook and DuPage to amend its ordinance regarding taxation as follows: 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 the Village Code of the Village of Elk Grove Village be and is hereby amending Chapter 3-2-12-C 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 two cents($0.020)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 January 1, 2017. 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 June 1, 2017;provided,however,that any amounts due or payable for any tax periods ending prior to June 1, 2017 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 25th day of April 2017. APPROVED this 251h day of April 2017. APPROVED: Mayor Craig B. Johnson Village of Elk Grove Village ATTEST: Loretta M. Murphy,Village Clerk PUBLISHED this 28"day of April 2017 in pamphlet form. ORDINANCE NO. 3494 AN ORDINANCE GRANTING A VARIATION OF SECTION 3-7:1)(3) OF THE ZONING ORDINANCE TO PERMIT THE CONSTRUCTION OF A SIX (6') FOOT HIGH WOOD FENCE EXTENDING APPROXIMATELY SEVENTEEN (17') FEET BEYOND THE NEAREST FRONT CORNER OF THE PRINCIPAL STRUCTURE LOCATED ON THE ADJACENT SINGLE-FAMILY RESIDENTIAL LOT FOR PROPERTY LOCATED AT 520 MONTEGO DRIVE, ELK GROVE VILLAGE WHEREAS,the Zoning Board of Appeals of the Village of Elk Grove Village, at a public hearing duly called and held according to law, considered the question of granting a variation of Section 3-7:1)(3) of the Zoning Ordinance to permit the construction of a six foot(6') high wood fence extending approximately seventeen(I T) feet beyond the nearest front corner of the principal structure located on an adjacent single-family residential lot for property located at 520 Montego Drive, Elk Grove Village; and WHEREAS,the Mayor and Board of Trustees of the Village of Elk Grove Village, after having considered the recommendation and finding of said Zoning Board of Appeals, find and believe that sufficient hardship exists so as to justify the granting of said variation. 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 there be granted a variation of Section 3-7:1)(3) of the Zoning Ordinance to permit a six foot (6) high wood fence extending approximately seventeen (17) feet beyond the nearest front corner of the principal structure located on an adjacent single-family residential lot for property located at 520 Montego Drive, Elk Grove Village and identified by property index number 08-32-324-026-0000. Section 2: That this Ordinance shall be in full force and effect from and after its passage and approval according to law. VOTE: AYES: 6 NAYS: 0 ABSENT: 0 PASSED this 2511 day of April 2017. APPROVED this 25th day of April 2017. APPROVED: Mayor Craig B. Johnson Village of Elk Grove Village ATTEST: Loretta M. Murphy, Village Clerk