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HomeMy WebLinkAboutOrdinance #1163f 1 ~' ~ t ' ORDINANCE NO. 1163 AN ORDINANCE AMENDING TITLE 3 OF THE CANTON MUNICIPAL CODE BY ADDING THERETO CHAPTER 21 RELATING TO A MUNICIPAL UTILITY TAX WHEREAS, the Finance Committee has determined that it is necessary and in the best interest of the City of Canton to amend Title 3 of the Canton Municipal Code as hereinafter set forth; and, WHEREAS, The Canton City Council has made a similar determination. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF CANTON, Fulton County, Illinois, as follows: 1. That Title 3 of the Canton Municipal Code is hereby amended by adding thereto the following Chapter 21: "MUNICIPAL UTILITY TAX 3-21-1: DEFINITIONS. As used in this chapter: (a) "Gross receipts" means the consideration received for distributing, supplying, furnishing or selling gas or electricity for use or consumption and not for resale, 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 determined without any deduction on account of the cost of the service, product or commodity supplied, the cost of materials used, labor or service cost or any other expense whatsoever; the term "gross receipts" shall include charges added to customers' bills in respect of other taxes. (b) "Person" means any natural individual, firm, trust, estate, partnership, association, joint stock company, joint venture, corporation, municipal corporation or political subdivision of the State or a receiver, trustee, conservator or other representative appointed by order of any court, the State of Illinois, or the United States Government or any subdivision thereof. ~ ~~ .~ .- . ~ ~ ~ ~ . • 3-21-2: IMPOSITION; RATE. A tax is hereby imposed on the following persons at the following rates: (a) Persons engaged in the business of distributing, supplying, furnishing or selling gas for use or consumption in the City of Canton, and not for resale, at the rate of five percent (5$) of the gross receipts therefrom; (b) Persons engaged in the business of distributing, supplying, furnishing or selling electricity for use or consumption in the City, and not for resale, at the rate of five percent ( 5$ ) of the gross receipts therefrom; and, 3-21-3: PERSONS EXEMPTED FROM TAX. (a) No tax shall be imposed by this chapter 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 the State or any political subdivision thereof. (b) No person engaged in the business of distributing, supplying, furnishing or selling gas or electricity is subject to taxation under this chapter 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 (Ch. 24, §8-11-1, 111. Rev. Stat. 1985). 3-21-4: RETURNS; PAYMENT OF TAX. (a) On or before December 31, 1987, each taxpayer shall make a return to the City Clerk for the month of November, 1987, stating: (1) The taxpayer's name; (2) The taxpayer's principal place of business; (3) The taxpayer's gross receipts during the months upon the basis of which the tax is imposed; (4) The amount of the tax; and, (5) such other reasonable and related information as the corporate authorities may require. -2- (b) On or before the last day of every month thereafter, each taxpayer shall make a like return to the Clerk for the preceeding month. (c) The taxpayer shall, at the time of making the return, pay to the Clerk the amount of tax imposed under this chapter, provided that, in connection with any return, the taxpayer may, if he or she so elects, report and pay an amount based upon his or her 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 difference between such billings and the taxable gross receipts. 3-21-5: OVERPAYMENTS. If it appears that an amount of tax has been paid which was not due under this chapter, 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 chapter from the taxpayer who made the erroneous payment. However, no amount erroneously paid more than three years prior to the filing of a claim therefor shall be so credited. 3-21-6: STATUTE OF LIMITATIONS. No action to recover any amount of tax due or any taxes which might be overpaid by the utility company under this chapter shall be commenced more than three years after the date of such amount. 3-21-7: EFFECTIVE DATE OF TAX. The tax provided for herein shall be based on the gross receipts actually paid to the taxpayer for services billed on or after November 1, 1987. 3-21-8: OTHER PAYMENTS. Any of the taxes enumerated in this Ordinance shall be in addition to the payment of money, or value of products or services furnished to the City of Canton by the taxpayer as compensation for the use of the City's streets, alleys, or other public places, or -3- ,`, installation and maintenance therein, thereon or thereunder of poles, wires, pipes or other equipment used in the operation of the taxpayer's business. 3-21-9: VIOLATIONS. No person who is liable for the tax imposed by this chapter shall fail to make a return, or make a fraudulent return, or willfully violate or fail to comply with any other provision of this chapter. 3-21-10: APPLICATION OF FUNDS: All funds derived from the utility tax imposed by this Chapter shall be used, as needed, in the sole and exclusive discretion of the Canton City Council, to fund City operations by placing same in the General Fund and shall be used for general corporate purposes. 3-21-11: PENALTY. Whoever violates or fails to comply with any of the provisions of this chapter shall be fined not less than $25.00 nor more than $500.00 for each day of such violation or failure and is also liable in a civil action for the amount of tax due. 3-21-12: SEVERABILITY CLAUSE. That in the event that a Court of competent jurisdiction should hereafter determine that one or more of the provisions of this Ordinance are invalid or unconstitutional, the remainder of this Ordinance, and each and every other clause and provision hereof, shall be and remain in full force and effect as though the invalid or unconstitutional provision had never been a part of this Ordinance." -4- z 2. This Ordinance shall be in full force and effect ten (10) days after its passage by the City Council of the City of Canton, Fulton County, Illinois, approval by the Mayor thereof, and publication in pamphlet form as provided by law. PASSED by the City Council of the City of Canton, Fulton County, Illinois at a regular meeting this 15th day of September ~ 1987 upon a roll call vote as follows: AYES: NAYS: ABSENT: Aldermen Chapman, b7ay, Bohler, Meade, Sarff, Steck, Alderman Kovachevich Alderman Zilly APPROVED: ~~~~~ ~ ~ , Donald E. Edwards, Mayor. ATTEST: -5-