§ 44-32. Tax.

(a)

A tax is imposed upon all persons engaged in the business of distributing, supplying, furnishing or selling electricity for use or consumption within the corporate limits of the city, and not for resale, at the rate of three (3) percent of the gross receipts therefrom. The tax imposed under this paragraph shall not apply to gross receipts pertaining to bills for the distribution, supply or furnishing or sale of electricity where the use or consumption of the electricity is subject to the tax imposed under subsection 44-32(e) hereof.

(b)

No tax is imposed by this article 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; nor shall any person engaged in the business of distributing, supplying, furnishing or selling electricity be subject to taxation under the provisions of this article for such transactions as are or may become subject to taxation under the provisions of article XI of this chapter (Home Rule Municipal Occupation Taxes).

(c)

The tax imposed by this article shall be in addition to the payment of money, or value of products or services furnished to the city 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.

(d)

The tax imposed under section 44-32(a) shall be based on the gross receipts actually paid to the taxpayer for services billed on or after April 1, 1998.

(e)

Pursuant to 65 ILCS 5/8-11-2 and any and all other applicable authority, a tax is imposed upon the privilege of using or consuming electricity acquired in a purchase at retail and used or consumed within the corporate limits of the city 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; 0.61 cents per kilowatt-hour;

(ii)

For the next 48,000 kilowatt-hours used or consumed in a month; 0.40 cents per kilowatt-hour;

(iii)

For the next 50,000 kilowatt-hours used or consumed in a month; 0.36 cents per kilowatt-hour;

(iv)

For the next 400,000 kilowatt-hours used or consumed in a month; 0.35 cents per kilowatt-hour;

(v)

For the next 500,000 kilowatt-hours used or consumed in a month; 0.34 cents per kilowatt-hour;

(vi)

For the next 2,000,000 kilowatt-hours used or consumed in a month; 0.32 cents per kilowatt-hour;

(vii)

For the next 2,000,000 kilowatt-hours used or consumed in a month; 0.315 cents per kilowatt-hour;

(viii)

For the next 5,000,000 kilowatt-hours used or consumed in a month; 0.31 cents per kilowatt-hour;

(ix)

For the next 10,000,000 kilowatt-hours used or consumed in a month; 0.305 cents per kilowatt-hour;

(x)

For all electricity used or consumed in excess of 20,000,000 kilowatt-hours in a month; 0.30 cents per kilowatt-hour;

The tax shall be imposed with respect to the use or consumption of electricity by residential customers beginning with the first bill issued on or after September 1, 1998; and with respect to the use or consumption of electricity by nonresidential customers beginning with the first bill issued to such customers for delivery services in accordance with 220 ILCS 5/16-104, or the first bill issued to such customers on or after January 1, 2001, whichever issuance occurs sooner.

(Ord. No. O97-107, § 1, 11-25-97; Ord. No. O98-76, § 1, 8-25-98; Ord. No. 017-086, § 1, 12-12-17)