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Home My WebLink AboutORDINANCES-1975-015-O-75u 15-0-75 AN ORDINANCE Amending Chapter 25 of the Code of the City of Evanston, 1957, as Amended BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF EVANSTON, COOK COUNTY, ILLINOIS: SECTION 1: That the Code of the City of Evanston, 1957, as amended, be further amended by adding thereto Sections 25-80 through 25-91, which shall read as follows: "Section 25-80. A tax at the rate hereinafter specified is hereby es- tablished and levied by the City of Evanston on the consumers of goods and services purchased from the following: A. Persons engaged in the business of transmitting messages by means of electricity at a rate of three percent (3%) of the gross cost of such messages originating within the corporate limits of the City of Evanston. B. Persons engaged in the business of distributing, supplying, furnishing, or selling gas for use or consumption within the corporate limits of the City of Evanston and not for resale at\ a rate of three percent (3%) of the gross cost thereof. C. Persons engaged in the business of distributing, supplying, furnishing, or selling electricity for use or consumption within the corporate limits of the City•of Evanston and not for resale at the rate of three percent (3%) of the gross cost thereof. Section 25-81. The persons engaging in any of the aforesaid busines- ses where the consumer is subject to this tax, shall add the tax to the amount otherwise billed to the consumer and such persons so engaged in business shall pay said tax to the City of Evanston as hereinafter pro- vided. Se - Section 25 82. None of the taxes authorized by this Ordinance. are imposed with respect to any transaction in interstate commerce or other- wise to the extent to which such consumer may not, under the Constitu- -2- tion and -Statutes of the United States, be made the subject of taxation by this State or any political subdivision thereof. Section 25-83. The taxes enumerated in this Ordinance shall be in addi- tion to the payment of money, or value of products or services furnished to the municipality by the persons set forth in Section 1 hereof as com- pensation 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, and shall be in addition to taxes paid pursuant to an Ordinance entitled "An Ordinance Establishing Utility Tax (No. 4-0-66)." Section 25-84. For the purpose of the taxes enumerated in this Ordinance - "Gross cost" means the consideration paid for the transmission of messages.. the consideration paid for gas, the consideration paid for electricity, an(: for all services rendered in connection therewith valued in money, whether paid in money or otherwise, including cash, credit, services, and property • of every kind and material; providing gross cost shall be limited to con- sideration paid for use or consumption and not for resale. Provided fur- ther, however, any payments made pursuant to an Ordinance entitled "An Ordinance establishing Utility Tax (No. 4-0-66)" shall not be included in the gross cost. "Person" means any natural individual, firm, trust, estate, partnership, association, joint stock company,. joint adventure, corporation, municipal corporation or political subdivision of this State; or a receiver, trustee, conservator, or other representative appointed by order of any court. Section 25-85. This Ordinance shall be effective as of the date of its adoption, but the tax provided for herein shall be based on gross costs, as herein defined, for services billed on and after the first day of May, 1975. Section 25-86. On or before the last day of June, 1975, the persons . • engaged in any business set forth in Section 1 hereof shall make a return to the City Treasurer for the months of May and June, 1975, stating: 1. His name; 511 • Ji.31 2. His principal place of business; 3;' His gross cost in the City of Evanston, as defined in Section 5 hereof, during those months, upon the basis of which the tax i's im- posed. 4. Amount of tax; 5. Such other reasonable and related information as the corporate authorities may require. On or before the last day of June, 1975, the persons shall make said return to the City Treasurer for the months of May and June, 1975, and on or before the last day of each third month thereafter, each such person shall make a like return to the City Treasurer for a corresponding three month period. The persons making the return herein provided for shall, at the time of making such return, pay to the City Treasurer, the amount of tax here- in -imposed; provided that in connection with any return the person 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 costs. The person making the return shall be entitled to retain a sum equal to one percent (1%) of the amount due to the City, as compensation for the collection of said taxes. Section 25-87. If it shall appear that an amount of tax has been paid which was not due under the provisions of this Ordinance, 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 Ordinance from the persons who made the erroneous payment; provided that no amounts er- roneously paid more than three years prior to the filing of a claim there- for shall be so credited. Section 25-88. No action to recover any amount of tax due under the pro- visions of this Ordinance shall be commenced more than three years after the due date of such amount. i -4- Section 25-89. Any person who fails:ito make a return, or who makW a • fraudulent return, or who willfully violates any other provision of this Ordinance is guilty.of a misdemeanor, and upon conviction thereof shall be fined not less than One Hundred Dollars ($100.00) nor more than Five Hun- dred Dollars ($500.00) and in addition, shall be liable in a civil action for the amount of tax due. Section 25-90. This Ordinance is adopted pursuant to the provisions of Section 6 of Article VII of the Constitution of the State.of Illinois, 1970, and shall not be construed in any manner to impose a tax upon income or measured by income or earnings, or upon occupations, but rather, is to be construed as a tax upon the consumption of the services and goods herein enumerated. v Section 25-91. The provisions of this Ordinance are separable and if any section, paragraph, or clause hereof shall be determined to be unconstitu- tional by a court of competent jurisdiction, said determination shall not affect the enforceability of the remainder of the Ordinance. SECTION 2: This Ordinance shall be in full force and effect from and after its passage, approval and publication in the manner LA provided by law. Introduced FPhr„ary 17 ,1975 Adopted Fah"inrp 96 ,1975 Approved February 94 1975 ATTEST: /R-1 Maimrre F. Rr9W City Clerk /s/ Edgar Vnnneman; Jr, Mayor Approved as to form: /s/ Jack M. Si�ezel Corporation Counsel Published: March 6, 1975 Code page: 296 Q