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Town of Normal, Illinois. Committed to Service Excellence.

Chapter 25 - Miscellaneous
Division 12 - Tax Upon the Privilege of Using or Consuming Electricity

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SEC. 25.12-1 TAX IMPOSED.

  1. A tax is imposed on all persons engaged in the following occupations or privileges:

    The privilege of using or consuming electricity acquired in a purchase at retail and used or consumed within the corporate limits of the municipality at the following rates, calculated on a monthly basis for each purchaser:
     
    1. For the first 2,000 kilowatt-hours used or consumed in a month; 0.5274 cents per kilowatt-hour;
       
    2. For the next 48,000 kilowatt-hours used or consumed in a month; 0.3459 cents per kilowatt-hour;
       
    3. For the next 50,000 kilowatt-hours used or consumed in a month; 0.3113 cents per kilowatt-hour;
       
    4. For the next 400,000 kilowatt-hours used or consumed in a month; 0.3026 cents per kilowatt-hour;
       
    5. For the next 500,000 kilowatt-hours used or consumed in a month; 0.2940 cents per kilowatt-hour;
       
    6. For the next 2,000,000 kilowatt-hours used or consumed in a month; 0.2767 cents per kilowatt-hour;
       
    7. For the next 2,000,000 kilowatt-hours used or consumed in a month; 0.2724 cents per kilowatt-hour;
       
    8. For the next 5,000,000 kilowatt-hours used or consumed in a month; 0.2680 cents per kilowatt-hour;
       
    9. For the next 10,000,000 kilowatt-hours used or consumed in a month; 0.2637 cents per kilowatt-hour; and
       
    10. For all electricity used or consumed in excess of 20,000,000 kilowatt-hours in a month; 0.2594 cents per kilowatt-hour.
       

    (Entire Section A Amended 7/20/98 by Ord. No. 4541)
     

  2. Pursuant to 65 ILCS 5/8-11-2, the rates set forth in subsection (a) above shall be effective: (A) for residential customers on August 1, 1998; and (B) for non-residential customers on the earlier of (1) the last bill issued prior to December 31, 2000, or (2) the date of the first bill issued pursuant to 220 ILCS 5/16-104.
     
  3. Pursuant to 65 ILCS 5/8-11-2, the Town of Normal Gross Receipts Utility Tax for persons engaged in the occupation of supplying electricity (Chapter 25, Division 6, Town of Normal Municipal Code, 1969 as amended) shall specifically remain in effect: (A) for receipts attributable to residential customers, until July 31, 1998; and (B) for receipts attributable to non-residential customers, until the earlier of (1) through the last bill issued prior to December 31, 2000, or (2) the date of the first bill issued to such non-residential customer pursuant to 220 ILCS 5/16-104.
     
  4. The provisions of Division 12 shall not be effective until August 1, 1998.

SEC. 25.12-2 EXCEPTIONS. None of the taxes authorized by this Division 12 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 statues of the United States, be made the subject of taxation by this State or any political sub-division thereof; nor shall any persons engaged in the business of distributing, supplying, furnishing, or selling or transmitting electricity, or engaged in the business of using or consuming electricity acquired in a purchase at retail, be subject to taxation under the provisions of this Division for those transactions that are or may become subject to taxation under the provisions of the Municipal Retailers' Occupation Tax Act as authorized by 65 ILCS 5/8-11-1; nor shall any tax authorized by this Division 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.

SEC. 25.12-3 ADDITIONAL TAXES. Such tax shall be in addition to other taxes levied upon the taxpayer or its business.

SEC. 25.12-4 COLLECTION. The tax authorized by this Division shall be collected from the purchaser by the person maintaining a place of business in this State who delivers the electricity to the purchaser. This tax shall constitute a debt of the purchaser to the person who delivers the electricity to the purchaser and if unpaid, is recoverable in the same manner as the original charge for delivering the electricity. Any tax required to be collected pursuant to this Division and any such tax collected by a person delivering electricity shall constitute a debt owed to the municipality by such person delivering the electricity. Persons delivering electricity shall collect the tax from the purchaser by adding such tax to the gross charge for delivering the electricity. Persons delivering electricity shall also be authorized to add to such gross charge an amount equal to 3% of the tax to reimburse the person delivering electricity for the expense incurred in keeping records, billing customers, preparing and filing returns, remitting the tax and supplying data to the municipality upon request. If the person delivering electricity fails to collect the tax from the purchaser, then the purchaser shall be required to pay the tax directly to the municipality in the manner prescribed by the municipality. Persons delivering electricity shall file returns pursuant to this Division at least monthly and shall at the time of filing such return, pay the municipality the amount of the tax due pursuant to this Division. Persons delivering electricity shall include in all returns detailed information required by the Town Treasurer.

SEC. 25.12-5 REPORTS TO MUNICIPALITY. On or before the last day of each month, each deliverer of electricity and each taxpayer who has not paid the tax imposed by this Division to a person delivering electricity as set forth above and who is not otherwise exempted from paying such tax shall make a return to the City Treasurer for the preceding month stating:

  1. his name.
     
  2. his principal place of business.
     
  3. his gross receipts and/or kilowatt-hour usage during the month upon the basis of which the tax is imposed.
     
  4. amount of tax.
     
  5. such other reasonable and related information as the corporate authorities may require.

The taxpayer making the return herein provided for shall, at the time of making such return, pay to the Town of Normal, the amount of tax herein imposed; provided that a return filed by a deliverer of electricity may 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 amount of tax actually remitted to the deliverer of electricity.

SEC. 25.12-6 CREDIT FOR OVER-PAYMENT. If it shall appear that an amount of tax has been paid which was not due under the provisions of this Division, whether as the 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 Division from the taxpayer who made the erroneous payment; provided that no amounts erroneously paid more than three (3) years prior to the filing of a claim therefore shall be so credited.

No action to recover any amount of tax due under the provisions of this Division shall be commenced more than three (3) years after the due date of such amount.

SEC. 25.12-7 PENALTY. Any taxpayer who fails to make a return, pay the tax due, or who makes a fraudulent return, or who willfully violates any other provision of this Division, shall upon conviction thereof, be fined not less than One Hundred Dollars ($100.00) nor more than One Thousand Dollars ($1,000.00) in addition, shall be liable in a civil action for the amount of tax due. A separate offense shall be deemed committed on each day during or on which a violation occurs or continues.

In addition to the foregoing, if for any reason any tax is not paid when due, a penalty of 10% of the amount of tax due shall be added and collected, plus interest at a rate provided in Chapter 25 of the Municipal Code, Town of Normal for funds due the Town.

SEC. 25.12-8 BOOKS AND RECORDS. The Town Treasurer, or his authorized representative, may upon reasonable notice examine the books and records of any taxpayer and deliverer of electricity, in order to determine compliance with this act and assure the enforcement and collection of the tax imposed. It shall be the duty of every taxpayer and deliverer of electricity to keep accurate and complete books and records, which reflect the kilowatt-hour of usage of electricity delivered to and consumed within the Town by individual customers.

SEC. 25.12-9 DEFINITIONS. Unless a contrary definition is provided or evident, the words and terms used in this Division shall have the meanings provided in Section 8-11-1 of the Illinois Municipal Code (65 ILCS 5/8-11-2) and Division 6 of Chapter 25 of the Municipal Code, Town of Normal, Illinois.