Chapter 3-36
UTILITY TAX
Sections:
3-36-036 Overpayment of tax and credit.
3-36-040 Tax additional to services.
3-36-050 Tax returns required.
3-36-070 Time limit on action to recover tax due.
3-36-010 Utility tax imposed.
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 five percent of the gross receipts from such business originating within the corporate limits of Harvey, Illinois.
B. Persons engaged in the business of distributing, supplying, furnishing, or selling gas for use or consumption within the corporate limits of Harvey, Illinois, and not for resale, at the rate of five percent 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 Harvey, Illinois, and not for resale, at the rate of five percent of the gross receipts therefrom. (Ord. 2099 § 1, 1977: Ord. 2045 § 1, 1975)
3-36-020 Definitions.
For the purposes of this chapter, the following definitions shall apply:
“Gross receipts” shall not include receipts received from the city for the sale of said municipality of any of the utility products or service mentioned above.
“Person” means any natural individual, firm, trust, estate, partnership, association, joint stock company, joint venture, corporation, municipal corporation or political subdivision of this state, or a receiver, trustee, conservator or other representative appointed by order of any court.
“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 connection therewith, but shall not include such furnishing of services or facilities to persons for the transmission of messages where such persons do not, in turn, receive any consideration in connection therewith, but shall not include such furnishing of services or facilities to persons for the transmission of messages to the extent that any such service or facilities for the transmission of messages are furnished for a consideration, by such persons to other persons, for the transmission of messages. (Ord. 2258 § 1, 1982; Ord. 2045 § 4, 1975)
3-36-030 Exemptions.
No tax is 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 this state or any political subdivision thereof; nor shall any persons engaged in the business of distributing, supplying, furnishings or selling gas, electricity, or engaged in the business of transmitting messages be subject to taxation under the provisions of 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 23-111 of the “Revised Cities and Villages Act,” approved August 15, 1941, as amended. (Ord. 2045 § 2, 1975)
3-36-033 Gross receipts tax.
The tax imposed under this section shall not apply with respect to gross receipts pertaining to bills for the distribution, supply, furnishing or sale of electricity where the use or consumption of the electricity is subject to the tax imposed under Chapter 3-38. (Ord. 3033 § 1(part), 1999)
3-36-036 Overpayment of tax and credit.
If a taxpayer under this chapter is unable to use a credit authorized by this section solely because the tax imposed by this chapter has been replaced by the tax imposed under Chapter 3-38, then the taxpayer may apply such credit against any tax due under Chapter 3-38. (Ord. 3033 § 1(part), 1999)
3-36-040 Tax additional to services.
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 taxpayer’s business. (Ord. 2045 § 3, 1975)
3-36-050 Tax returns required.
A. On or before the last day of November, 1975, each taxpayer shall make a return to the city treasurer for the months of August, September and October, stating:
1. His name;
2. His principal place of business;
3. His gross receipts during those months 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.
B. On or before the last day of every third month thereafter, each taxpayer shall make a like return to the city treasurer for a corresponding three months period. The taxpayer making the return herein provided for shall, at the time of making such return, pay to the city 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. (Ord. 2045 § 6, 1975)
3-36-060 Overpayments.
If it shall appear that an amount of tax has been paid which was not due under the provisions of 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; provided that no amounts erroneously paid more than three years prior to the filing of a claim therefor shall be so credited. (Ord. 2045 § 7, 1975)
3-36-070 Time limit on action to recover tax due.
No action to recover any amount of tax due under provisions of this chapter shall be commenced more than three years after the due date of such amount. (Ord. 2045 § 8, 1975)
3-36-080 Effective date.
The ordinance codified in this chapter 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 first day of August, 1975. (Ord. 2045 § 5, 1975)
3-36-090 Violation—Penalty.
Any taxpayer who fails to make a return, or who makes a fraudulent return, or who wilfully violates any other provision of this chapter is guilty of a misdemeanor and, upon conviction thereof, shall be fined not less than one hundred dollars ($100.00) nor more than two hundred dollars ($200.00) and in addition shall be liable in a civil action for the amount of tax due. (Ord. 2045 § 9, 1975)