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HomeMy WebLinkAboutORDINANCES-1966-004-O-66Amended 1-24-66 AN ORDINANCE Imposing a Municipal Utility Tax BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF EVANSTON, COOK COUNTY, ILLINOIS- SECTION 1: A tax is imposed on all persons engaged in the following occupations or privileges: 1. 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 the City of Evanston; 2. 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 the rate of five percent of the gross receipts therefrom; 3. 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 five percent of the gross receipts therefrom. SECTION 2: No tax authorized by this ordinance is imposed with respect to any transaction in interstate commerce or otherwise to the extent to which the business may not, under the Consti- tution and Statutes of the United States, be made the subject of taxation by this State or any political subdivision thereof; nor shall any persons engaged in the business of distributing, supplying, furnishing, or selling gas or electricity, or engaged in the business of transmitting messages be subject to the taxation under the provisions of this ordinance 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, 1961, as amended. SECTION 3s 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 Evanston 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. SECTION 4: For the purpose of the • taxes enumerated in this ordinance, the following definitions shall apply-. a. "Gross Receipts" means the consideration re- ceived for the transmission of messages, the consideration received for distributing, supplying, furnishing or selling gas for use or consumption and not for resale, and the consideration received for distributing, supplying, furnishing or selling electricity for use or consumption and not for resale, 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 transmitting such mes- sages, without any deduction on account of the -2- `' 3 0 I.,. cost of the service, product or commodity supplied, the cost of materials used, labor or service cost, or any other expenses whatsoever. b. The words "transmitting messages", in addition to the usual and popular meaning of person to person communication, shall include the fur- nishing, for a consideration, or 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 there- with, but shall not include such furnishing of services or facilities to persons for the transmission of messages to the extent that any such services or facilities for the transmission of messages are furnished for a consideration, by such persons to other persons, for the trans- mission of messages. c. "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, con- servator or other representative appointed by order of any court. SECTION 5: This ordinance shall take • effect after publication, and the tax provided 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 April, 1966. SECTION 6: On or before the last day of August, 1966, each taxpayer shall make a return to the City Treasurer for the months of April, May, and June, 1966, stating: -3- 31 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; and 5. Such other reasonable and related information as the corporate authorities may require. On or before the last day of every third month there- after, 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. SECTION 7s 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 fram 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. me `' 32 • SECTION 8: No action to recover any amount of tax due under the provisions of this ordinance shall commence more than three years after the due date of such amount. SECTION 9e Any taxpayer who fails to make a return, or who makes a fraudulent return, or who wilfully violates any other provision of this ordinance is guilty of a misdemeanor and, upon conviction thereof, shall be fined not less than two hundred dollars ($200) nor more than five hundred dollars ($500), and in addition shall be liable in a civil action for the amount of tax due, plus interest and costs. SECTION 10: This ordinance shall take effect on the first day of the month next following its passage, approval and publica- tion in the manner provided by law. INTRODUCED January 17 , 1966 ADOPTED .January 24 , 1966 APPROVED .January 24 , 1966 ATTEST: /. / John D. Emery Mayor /s/ Maurice F. Brown City Clerk Approved as to form; /s/ Jack M. Siegel Corporation Counsel -5-