O-10-11VILLAGE OF DEERFIELD
LAKE AND COOK COUNTIES, ILLINOIS
ORDINANCE NO. 0 -10 -11
AN ORDINANCE ADOPTING ARTICLE 10
ENTILED "MUNICIPAL ELECTRIC UTILITY TAX"
AS AN AMENDMENT TO CHAPTER 9 "FINANCE AND TAXATION"
OF THE MUNICIPAL CODE OF THE VILLAGE OF DEERFIELD
PASSED AND APPROVED BY THE
PRESIDENT AND BOARD OF TRUSTEES
OF THE VILLAGE OF DEERFIELD, LAKE
AND COOK COUNTIES, ILLINOIS, this
19th day of April , 2010.
Published in pamphlet form
by authority of the President
and Board of Trustees of the
Village of Deerfield, Lake and
Cook Counties, Illinois, this
19th day of April , 2010.
VILLAGE OF DEERFIELD
LAKE AND COOK COUNTIES, ILLINOIS
ORDINANCE NO. 0 -10 -11
AN ORDINANCE ADOPTING ARTICLE 10
ENTILED "MUNICIPAL ELECTRIC UTILITY TAX"
AS AN AMENDMENT TO CHAPTER 9 "FINANCE AND TAXATION"
OF THE MUNICIPAL CODE OF THE VILLAGE OF DEERFIELD
WHEREAS, the Village of Deerfield is authorized to impose a municipal electric utility tax
pursuant to Section 8 -11 -2 of the Illinois Municipal Code (65 ILCS 5/8 -11 -2) at the maximum rates
set forth in Paragraph 3(i) through 3(x) of Section 8 -11 -2 of the Illinois Municipal Code; and,
WHEREAS, the corporate authorities of the Village of Deerfield have determined that it is in
the best interests of public health, safety and welfare to authorize an electric municipal utility tax
within the corporate limits of the Village at the rates set forth in this Ordinance;
NOW, THEREFORE, BE IT ORDAINED BY THE PRESIDENT AND BOARD OF
TRUSTEES OF THE VILLAGE OF DEERFIELD, LAKE AND COOK COUNTIES, ILLINOIS, in
the exercise of its home rule powers, as follows:
SECTION 1: That Chapter 9 (Finance and Taxation) of the Municipal Code of the Village of
Deerfield, as amended, be and the same is hereby further amended to add the following as Article 10
thereof entitled "Municipal Electric Utility Tax ":
Article 10. Municipal Electric Utility Tax.
See. 9-67. Definitions.
(a) "Person " means any natural individual, firm, trust, estate, partnership,
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association, joint stock company, joint venture, corporation, municipal corporation or
political subdivision of this state, or a receiver, trustee, conservator or other
representative appointed by order of any court.
(b) "Person maintaining a place of business in this state" means any
person maintaining within the state, directly or by a subsidiary or other affiliate, an
office, generation facility, transmission facility, sales office, or other place of
business, or any employee, agent, or other representative operation within the state
under the authority of the person or its subsidiary or other affiliate, irrespective of
whether such place of business or agent or other representative is located in the state.
permanently or temporarily, or whether such person, subsidiary or other affiliate is
licensed or qualified to do business in this state.
(c) "Purchaser" means any person who uses or consumes, within the
corporate limits of the Village, electricity acquired for purposes of use or
consumption, and not for resale, but shall not include the use of electricity by a public
utility as defined in Section 8 -11 -2 of the Illinois Municipal Code (65 ILCS 5/8 -11 -2)
directly in the generation, production, transmission, delivery or sale of electricity.
Sec. 9 -68. Municipal Electric Utility Tax Imposed.
A tax is imposed on all persons engaged in the business of distributing, supplying,
furnishing or selling electricity for use or consumption within the corporate limits of
the Village at the following rates, calculated on a monthly basis for each purchaser:
Kilowatt-Hours Used or
Consumed In A Month
Tax
(Cents Per Kilowatt-Hour)
For the first
2,000 kWh
$0.61
For the next
48,000 kWh
0.40
For the next
50,000 kWh
0.36
For the next
400,000 kWh
0.35
For the next
500,000 kWh
0.34
For the next
2,000,000 kWh
0.32
For the next
2,000,000 kWh
0.315
For the next
5,000,000 kWh
0.31
For the next
10,000,000 kWh
0.305
In excess of
20,000,000 kWh
0.30
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Sec. 9 -69. Collection of Tax.
(a) Subject to the provisions of this Article regarding the delivery of
electricity to resellers, the tax imposed under this Article shall be collected from
purchasers by the person maintaining a place of business in this state who delivers
electricity to such purchasers. This tax shall constitute a debt of the purchaser to the
person who delivers the electricity to the purchaser and is recoverable at the same
time and in the same manner as the original charge for delivering the electricity.
(b) Any tax required to be collected by this Article, and any tax in fact
collected, shall constitute a debt owed to'the Village by the person delivering the
electricity, provided, that the person delivering electricity shall be allowed credit for
such tax related to deliveries of electricity, the charges for which are written off as
uncollectible, and provided further that if such charges are thereafter collected, the
delivering supplier shall be obligated to remit such tax.
(c) 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 three percent (3 %) of the tax they collect to reimburse them for their
expenses incurred in keeping records, billing customers, preparing and filing returns,
remitting the tax and supplying data to the Village upon request. For purposes of this
Article, any partial payment of a billed amount not specifically identified by the
purchaser shall be deemed to be for the delivery of electricity.
Sec. 9-70. Exemptions.
No tax authorized by this Article is imposed 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 this
State or any political subdivision thereof, nor shall any persons engaged in the
business of distributing, supplying, furnishing, selling or transmitting electricity or
using or consuming electricity acquired in a purchase at retail, 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 the "Municipal Retailers' Occupation Tax
Act" authorized by Section 8 -11 -1 of the Illinois Municipal Code, as amended.
Sec. 9 -71. Tax to be in Addition to Payment for Services.
The tax imposed pursuant to this Article shall be in addition to the payment of
money, or value of products or services furnished to the Village 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
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equipment used in the operation of the taxpayer's business.
Sec. 9 -72. Tax Remittance and Return.
(a) On or before the last day of each month, each person required by
Section 9 -69 of this Article to collect the tax imposed pursuant to Section 9 -68 of this
Article shall file a return with the Village finance director for the preceding month
stating:
The person's name.
2. The address of the person's principal place of business in the state or
resident if the person filing the return is a natural person.
3. The month for which the return is being filed.
4. The total number of kilowatt hours of electricity used or consumed in
each of the categories set forth in Section 9 -68 of this Article, for which the
person was required to collect payment of the imposed tax by Section 9 -69 of
this Article from purchasers during the month covered by the return, and if
different, the total number of kilowatt hours of electricity used or consumed
in each of the categories set forth in Section 9 -68, for which the person in fact
collected payment from purchasers of the tax imposed by Section 9 -68 of this
Article.
5. The amount of the tax imposed by Section 9 -68 of this Article which
was collected, and the amount of the tax being remitted to the Village with
the return.
6. Such other reasonable and related information as the Village may
require.
(b) Each person making the return provided for in this Section 9 -72 shall,
at the time the return is filed, remit and pay to the Village finance director the amount
of the tax herein imposed which such person collected during the month for which
the return is being filed. Such person shall also remit and pay over to the Village, at
the time the return is filed, any other amounts of the tax herein imposed which, as of
the end of the month for which the return is being filed, otherwise constitute a debt
owed to the Village by the person pursuant to subsection 9 -69 of this Article.
(c) The Village finance director may prescribe the form of the return or
authorize the use of a form for the return required to be filed by this Section 9 -72.
MI
Sec. 9 -73. Resales of Electricity.
(a) Resale Numbers. Electricity that is delivered to a person in the
Village shall be considered to be for use and consumption by that person unless the
person receiving the electricity has an active resale number issued by the Village
finance director and furnishes that number to the person who delivers the electricity
and certifies to that person that the sale is either entirely or partially nontaxable as a
sale for resale.
(b) Application. If a person who receives electricity in the Village claims
to be an authorized reseller of electricity, that person shall apply to the Village
finance director for a resale number. The applicant shall state facts showing why it is
not liable for the tax imposed by this Article on any purchases of electricity and shall
furnish such additional information as the finance director may reasonably require.
(c) Assignment, Certification. Upon approval of the application, the
Village finance director shall assign a resale number to the applicant and shall certify
the number to the applicant.
(d) Cancellation. The Village finance director may cancel the resale
number of any person if:
1. the person fails to pay any tax payable under this Article for electricity
used or consumed by the person;
2. the resale number was obtained through misrepresentation; or
3. the resale number is no longer necessary because the person has
discontinued making resales.
(e) Partial Resales. If a reseller has acquired electricity partly for use or
consumption and partly for resale, the reseller shall pay the tax imposed by this
Article directly to the Village on the amount of electricity that the reseller uses or
consumes, and shall collect and remit the tax on the amount of electricity delivered
by the reseller to a purchaser.
(f) Delivery to Resellers. Any person who delivers electricity to a reseller
having an active resale number and complying with all other conditions of this
Section shall be excused from collecting and remitting the tax on any portion of the
electricity delivered to the reseller; provided that the person reports to the Village
finance director the total amount of electricity delivered to the reseller, and such other
information that the finance director may reasonably require.
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Sec. 9 -74. Books and Records.
Every person required to collect the tax imposed by this Article, and every taxpayer
required to pay the tax imposed by this Article shall keep accurate books and records
of its business or activity, including contemporaneous books and records denoting the
transactions that gave rise, or may have given rise, to any tax liability under Article.
The books and records shall be subject to and available for inspection by the Village
at all times during business hours of the day.
Sec. 9 -75. Credits and Refunds; Limitation of Recovery.
Notwithstanding any other provision in this Article, in order to permit sound fiscal
planning and budgeting by the Village, no person shall be entitled to a refund of, or
credit for, a tax imposed under this Article unless the person files a claim for refund
or credit within one year after the date on which the tax was paid or remitted to the
Village.
SECTION 2: The municipal electric utility tax authorized by this Ordinance shall be
imposed with respect to the use or consumption of electricity within the corporate limits of the
Village of Deerfield beginning with the first bill issued on or after July 1, 2010.
SECTION 3: That this Ordinance, and each of its terms, shall be the effective legislative act
of a home rule municipality without regard to whether such Ordinance should: (a) contain terms
contrary to the provisions of current or subsequent non - preemptive state law; or, (b) legislate in a
manner or regarding a matter not delegated to municipalities by state law. It is the intent of the
corporate authorities of the Village of Deerfield that to the extent that the terms of this Ordinance
should be inconsistent with any non - preemptive state law, this Ordinance shall supersede state law in
that regard within its jurisdiction.
SECTION 4: That this Ordinance shall be in full force and effect from and after its passage,
approval and publication in pamphlet form as provided by law.
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PASSED this 19th day of April , 2010.
AYES: Benton, Farkas, Jester, Oppenheim, Struthers (5)
NAYS: Seiden (1)
ABSENT: None (0)
ABSTAIN: None (0)
APPROVED this 19th day of April , 2010.
ATTEST:
Village Clerk
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Village Pres ' ent
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