CHAPTER 33
MUNICIPAL OCCUPATION TAXES
33. 01 MUNICIPAL RETAILERS' OCCUPATION TAX. (a) Tax Imposed. A tax is hereby imposed upon all persons engaged in the business of selling tangible personal property at retail in the village at a rate of one percent of the gross receipts from sales made in the course of such business in ac cordance with the provisions of Section 8-11-1 of the Illinois Municipal Code.
(b) Report. Every such person engaged in such business in the village shall file on or before the 15th day of each calendar month the report to the State Department of Revenue required by Section 3 of "An Act in Relation to a Tax Upon Persons Engaged in the Business of Selling Tangible Perscnal Property to Purchasers for Use or Consumption, " approved June 28, 1933, as amended, and shall file a duplicate of such report with the Village Clerk.
(c) Payment of Tax. At the time such report is filed, there shall be paid to the State Department of Revenue the amount of tax hereby imposed on account of the receipts from sales of tangible personal property during the preceding month.
33. 02 MUNICIPAL SERVICE OCCUPATION TAX. (a) Tax Imposed A tax is hereby imposed upon all persons engaged in the village in the busi ness of making sales of service at the rate of one percent of the cost price of all tangible personal property transferred by such serviceman either in the form of tangible personal property or in the form of real estate as an incidentS to a sale of service, in accordance with the provisions of Section 8-il-S of the Illinois Municipal Code.
(b) Report. Every supplier or serviceman required to account for the Municipal Service Occupation Tax for the benefit of the village shall file, on or before the last day of each calendar month, the report to the State De partment of Revenue required by Section Nine of the Service Occupation Tax Act, enacted by the Seventy-Second General Assembly.
(c) Payment of Tax. At the time the report required above is filed, there shall be paid to the State Department of Revenue the amount of the tax hereby imposed.

33.03 MUNICIPAL UTILITY TAX. A tax is imposed on all persons engaged in the following occupations or privileges:
(a) 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:
(i) For the first 2,000 kilowatt-hours used or consumed in a month; .5611 cents per kilowatt-hour;
(ii For the next 48,000 kilowatt-hours used or consumed in a month; .3679 cents per kilowatt-hour;
(iii) For the next 50,000 kilowatt-hours used or consumed in a month; .3311 cents per kilowatt-hour;
(iv) For the next 400,000 kilowatt-hours used or consumed in a month; .3219 cents per kilowatt-hour;
(v) For the next 500,000 kilowatt-hours used or consumed in a month; .3127 cents per kilowatt-hour;
(vi) For the next 2,000,000 kilowatt-hours used or consumed in a month; .2943 cents per kilowatt-hour;
(vii) For the next 2,000,000 kilowatt-hours used or consumed in a month; .2897 cents per kilowatt-hour;
(viii) For the next 5,000,000 kilowatt-hours used or consumed in a month; .2851 cents per kilowatt-hour;
(ix) For the next 10,000,000 kilowatt-hours used or consumed in a month; .2805 cents per kilowatt-hour;
(x) For all electricity used or consumed in excess of 20,000,000 kilowatt- hours in a month; .2759 cents per kilowatt-hour.
(b) The tax rates set forth in the preceding table, will be used at least through December 31, 2008, are proportional to the rates enumerated in 65 ILCS Section 5/8-11-2 (as modified by Public Act 90-561), and do not exceed the revenue that could have been collected during 1997 using the rates enumerated in 65 JLCS Section 5/8-11-2 (as modified by Public Act 90-561).

(c) Pursuant to 65 ILCS Section 5/8-11-2, the rates set forth in subsection (a) above shall be effective: (A) on August 1, 1998 for residential customers; and (B) on the es of (1) the last bill issued prior to December 31, 2000, or (2) the date of the first bill issued pursuant to 220 ILCS Section 5116-104, for nonresidential customers.
EXCEPTIONS: None of the taxes authorized by this Ordinance 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 statutes of the United States, be made the subject of taxation by this State or any political sub-division there-of; nor shall any persons engage in the business of distributing, supplying, furnishing, or selling or transmitting gas, water, or electricity, or engaged in the business of transmitting messages, or using or consuming electricity acquired in a purchase at retail, be subject to taxation under the provisions of the ‘Municipal Retailers' Occupation Tax Act" authorized by Section 8-11-1; nor shall any tax authorized by this Ordinance 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 business of the same class in the municipality, whether privately or municipality owned or operated, or exercising the same privilege within the municipality.
ADDITIONAL TAXES: Such tax shall be in addition to other taxes levied upon the taxpayer or its business.
COLLECTION: The tax authorized by this Ordinance 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 Ordinance 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 who file returns pursuant to this paragraph (c) shall, at the time of filing such return, pay the municipality the amount of the tax collected pursuant to this Ordinance.
REPORTS TO MUNICIPALITY: On or before the last day of each month, each taxpayer shall make a return to the Village Treasurer for the preceding month stating:
(A) His name.
(B) His principal place of business.
(C) His gross receipts during those months upon the basis of which the tax is imposed.

(D) Amount of tax.
(E) Such other reasonable and related information as the corporate authorities may require.
On or before the last day of each month, each taxpayer shall make a like return to the Village Treasurer.
The taxpayer making the return herein provided for shall, at the time of making such return, pay to the City of Colfax, 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 on any differences between such billings, and the taxable gross receipts.
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 Article, 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 Article from the taxpayer who made the erroneous payment; provided that no amounts erroneously paid more that three (3) years prior to the filing of a claim thereof shall be so credited.
No action to recover any amount of tax due under the provisions of this Article shall be commenced more than three (3) years after the due thte of such amount.
PENALTY: Any taxpayer who fails to make a return, or who makes a fraudulent return, or who wilfully violates any other provision of this Article is guilty of a misdemeanor and upon conviction thereof, shall be fined not less than One Hundred Dollars ($100.00) no more than Two Hundred Dollars ($200.00) in addition, shall be liable in a civil action for the amount of tax due. (See 65 ILCS 5/8-11-2)

                                                                                                                                                               

ORDINANCE NO. 02-002
AN ORDINANCE AMENDING CHAPTHR 33 OF THE MUNICIPAL CODE OF THE VILLAGE OF COLFAX McLEAN COUNTY. ILLINOIS
PASSED: November 4, 2002
APPROVED: November 4, 2002
EFFECTIVE DATE: November 14, 2002
PUBLISHED IN PAMPHLET FORM: November 4, 2002

 

 

ORDINANCE NO.62
IMPOSITION OF SIMPLIFIED MUNICIPAL TELECOMMUMCATIONS TAX
Whereas, the Simplified Municipal Telecommunications Tax Act creates a simplified municipal telecommunication tax and repeals the municipal tax on transmitting messages under 65 ILCS 5/8-11-2, the municipal telecommunications tax under 65 ILCS 5/8-11-17, the optional municipal infrastructure maintenance fee under 35 ILCS 635/15 and the municipal infrastructure maintenance fee under 35 ILCS 635/20 effective January 1,2003; and
Whereas, the Illinois Department of Revenue was required under Sections 5/25 and 5/30 of the Simplified Municipal Telecommunications Tax Act to publish a list and calculate a rate for the imposition of a simplified municipal telecommunications tax for each municipality that had in place one or more of the following: a municipal tax on transmitting messages under 65 ILCS 5/8-11-2, a municipal telecommunications tax under 65 ILCS 5/8-11-17, or a municipal infrastructure maintenance fee under 35 ILCS 635/20 as of July 1,2002; and
Whereas, the list published by the Illinois Department of Revenue listed this municipality as having no simplified municipal telecommunications tax imposed under the provisions of the Simplified Municipal Telecommunications Tax Act; and
Whereas, the municipality desires to impose a Simplified Municipal Telecommunications Tax pursuant to the Simplified Municipal Telecommunications Tax Act;
Now, therefore, be it ordained by the President and Board of Trustees of this municipality that:
Section 1. A simplified municipal telecommunications tax is hereby imposed upon act or privilege of originating in the municipality or receiving in the municipality intrastate or interstate telecommunications by a person under the provisions of the Simplified Municipal Telecommunications Tax Act, P.A. 92-0526, at a rate of (insert any rate up to 6% in 1/4% increments) of the gross charges for such telecommunications purchased at retail from a retailer. -
Section 2. The tax hereby imposed shall be collected and enforced by the Department of i of the State of Illinois. The Illinois Department of Revenue shall have full power of administrator and enforce the provisions of this ordinance.
Section 3. This Ordinance shall be in full force and effect from and after its passage and approval and publication in pamphlet form as required by law, provided, however, that Section 1 of this Ordinance shall take effect for all gross charges billed bytelecommunications retailers on and after the first day of July, 2002. The Municipal Clerk is hereby directed to ifie a certified copy of this Ordinance with the Illinois Department of Revenue prior to March 31, 2003:

 

THIS ORDINANCE shall take effect ten (10) days after passage and publication under the authority of the Board of Trustees of the Village of Colthx, McLean County, illinois, as provided by law.
PASSED and deposited and filed in the office of the Village Clerk the 4th day of November, 2002.

signature on file
Village Clerk

APPROVED this 4th day of November, 2002.

signature on file
President

ATTEST:

signature on file
Village Clerk

VOTE:

YEAS: Lawerence Baker; Leroy Rischar; Ron Dowell; Jack Houchens; Rick Wagoner

NAYS: Leo Schleeter

 

STATE OF ILLINOIS   )
                              )SS:
COUNTY OF MCLEAN  )
I, Village Clerk of the Village of Colfax, McLean County, Illinois, do hereby certify that the foregoing Ordinance constitutes a true nd correct copy of said Ordinance, passed, approved, and published on the 4th day of November, 2002.
I do further certify that said Ordinance has been placed in the permanent records of said Village where it now appears and remains in the Book of Minutes.
In Witness whereof, I have hereunto set my hand and seal of the Village of Colfax, McLean County, Illinois, this 4th day of November, 2002.

signature on file
Clerk of the Village of Colfax
McLean County, Illinois