§ 44-63. Tax.

(a)

Except as otherwise provided by this article, a tax is imposed on the privilege of using or consuming gas in the city that is purchased in sale at retail at the rate of one (1) cent per therm.

(b)

The ultimate incidence of and liability for payment of the tax is on the retail purchaser, and nothing in this article shall be construed to impose a tax on the occupation of distributing, supplying, furnishing, selling or transporting gas.

(c)

The retail purchaser shall pay the tax, measured by therms of gas delivered to the retail purchaser's premises, to the public utility designated to collect the tax pursuant to section 44-64 on or before the payment due date of the public utility's bill first reflecting the tax, or directly to the city treasurer on or before the fifteenth day of the second month following the month in which the gas is delivered to the retail purchaser if no public utility has been designated to collect the tax pursuant to section 44-64 below or if the gas is delivered by a person other than a public utility so designated.

(d)

To prevent multiple taxation, the use of gas in the city by a retail purchaser shall be exempt from the tax imposed by this article if the gross receipts from the sale at retail of such gas to the retail purchaser are properly subject to a tax imposed on the seller of such gas pursuant to any municipal utility tax authorized by section 5/8-11-2 of the Illinois Municipal Code (65 ILCS 5/8-11-2).

(e)

A purchaser who purchases gas for resale and therefore does not pay the tax imposed by this article with respect to the use or consumption of the gas, but who later uses or consumes part or all of the gas, shall pay the tax directly to the city treasurer on or before the fifteenth day of the second month following the month in which the gas is used or consumed.

(f)

Effective January 1, 2018, the tax imposed by section 44-63(a) of this Code shall be two (2) cents per therm. Effective January 1, 2019, the tax imposed by section 44-63(a) of this Code shall be three (3) cents per therm.

(Ord. No. O97-108, § 1, 11-25-97; Ord. No. O99-24, § 1, 3-9-99; Ord. No. 017-085, 1, 12-12-17)