CHAPTER
31
TAXATION
Art.I In General, Secs. 31-1--31-15
Art.II Foreign Fire Insurance Company
Tax, Secs. 31-16--31-29
Art.III Municipal Retailer's Occupation Tax, Secs. 31-30--31-42.
Art.IV Automobile Renting Tax, Secs. 31‑70‑‑31‑85
Art. V Municipal
Utility Tax,
Art. VI Automobile
Renting Tax
Div. 1. Generally, Secs. 31-70--31-74
Div. 2. Use Tax, Secs.
31-75--31-82
Div. 3. Occupation Tax, Secs. 31-83--31-85
Div. 4. Natural Gas Use Tax, Secs. 31-86-31-90
Art.
VII Municipal
Telecommunications Tax, Secs. 31-96--31-101
Art. VIII Annual Motor Vehicle Sticker Tax, Secs. 31-86--31-95
Art.
IX Telecommunication Infastructure Maintenance Fee Secs.31-120 31-130.
Art. X Municipal
Gas Use Tax, Secs. 31-135 --31-140.
Sec. 31-01--31‑15. Reserved.
ARTICLE II. FOREIGN FIRE INSURANCE
COMPANY TAX
Sec. 31-16. Tax imposed - foreign fire insurance.
All corporations, companies or
associations not incorporated under the laws of this state, engaged in
effecting fire insurance in the City, shall pay into the City Treasury the sum
of two (2) percent of the amount of all premiums which during the year ending
on every first day of July, shall have been received, or shall have been agreed
to be paid, for any insurance effected, or agreed to be effected on property
within the City, by or with any such corporation, company or association. Such
rates, when collected, shall be set apart for the support and maintenance of
the Fire Department of the city. (Code 1965, Sec. 37.01)
Sec. 31‑17. Premium accounting - foreign fire insurance.
Every person who acts as the agent or
representative of any such corporation, company or association, shall, on or
before the 15th day of July in each year, render to the City Clerk a full and
true account, verified by his oath, of all premiums which, during the year
ending on the first day of July preceding such report, were received by him, or
any other person for him, or were agreed to be paid for, or in behalf of any
such corporation, company or association on property located in the City. At
the time of rendering such account, such agent shall pay to the City Treasurer
the amount for which the corporation, company or association represented by
him, may be chargeable by virtue of this article. (Code 1965, Sec.31.02)
Sec. 31‑18. Collection of unpaid taxes foreign fire insurance.
Any unpaid taxes under this article may
be recovered of any such corporation, company or association, or its agent, by
suit in the name and for the use of the City, as for money had and received for
its use, in any court of competent jurisdiction. (Code 1965, Sec.37.03)
Sec. 31‑19. Fees
paid to firemen's pension fund.
(a) The City Treasurer shall set apart and
appropriate foreign fire insurance companies, pursuant to chapter 24, section
11‑10‑1 of the Illinois Revised Statues, to the fund for the
pensioning of disabled and superannuated members of the Fire Department, and of
the widows and orphans of deceased members of the Fire Department, and that the
funds collected by the City Treasurer shall be paid pension fund as foreign
fire insurance collected.
(b) The City Treasurer, in the payment of
foreign fire insurance company fees to the firemen's pension fund, shall follow
the provisions of chapter 24, section 11‑10‑2 of the Illinois
Revised Statutes. (Code 1965, Sec. 37.04)
Sec. 31‑20 ‑ 31‑29. Reserved.
ARTICLE III. MUNICIPAL RETAILERS' OCCUPATION TAX
Sec. 31‑30. Tax
imposed - municipal retailer's occupation tax.
A tax is hereby imposed upon all persons
engaged in the business of selling tangible personal property at retail in this
City at the rate of one percent (1%) of the gross receipts from such sales made
in the course of such business while this chapter is in effect, in accordance
with the provisions of Chapter 24, Section 8‑‑11 of the Illinois
Revised Statutes. (Ord. No. 69‑19, Sec. 1, 8‑4‑69)
Sec. 31‑31. Filing of monthly report - municipal retailers.
(a) Every such person engaged in such
business in the City shall file on or before the last day of each calendar
month, the report to the State Department of Revenue required by section 3 of
"An Act in Relation to a Tax upon Persons Engaged in the Business of
Selling Tangible Property to Purchasers for Use or Consumption" approved
June 28, 1933, as amended.
(b) At the time such report is filed, there
shall be paid to the State Department of Revenue the amount of tax hereby
imposed on account of the receipts from sales of tangible personal property
during the preceding month. (Ord. No. 69‑19,
Sec. 3, 8‑4‑69)
State law reference ‑ Retailer's
Occupation Tax Act, Ill. Rev. Stat. Ch. 120, Sec. 440 et seq.
Sec. 31‑32 ‑
31‑42. Reserved.
ARTICLE IV. MUNICIPAL USE TAX
*Editor' note ‑ Ord.
No. 75‑15, enacted
Sec. 31‑43. Tax
imposed; amount - municipal use tax.
A tax is hereby imposed in accordance
with the provisions of Section
Sec. 31‑44. Collection municipal use
tax.
Such tax shall be collected by the
Illinois Department of Revenue for all municipalities imposing the tax and
shall be paid before the title or certificate of registration for the personal
property is issued. (Ord. No. 75‑15, Sec. 2, 2‑18‑75)
Sec. 31‑45 ‑ 31‑54. Reserved.
ARTICLE
V. MUNICIPAL UTILITY TAX
*Editor's note ‑ Ord. No. 81‑44, adopted
Sec. 31‑55. Definitions - Municipal utility tax.
For the purposes of this article, the
following definitions shall apply:
"Gross receipts" means the consideration received for the transmission of messages, or for distributing, supplying, or furnishing or selling gas, consumption and not for resale, as the case may be; and for all services rendered in connection therewith in money or otherwise, including cash, credit, services and property of every kind and material and or all services rendered therewith; and shall be determined without any deduction on account of the cost of transmitting said messages, without any deduction on account of the cost of the service, product or commodity supplied, the cost of materials used, labor or service cost, or any other expenses whatsoever.
"Transmitting messages" in addition to the usual and popular meaning of person to person communication, shall include the furnishing, for a consideration, of services of 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 therewith, 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 or to other persons, for the transmission of messages.
"Person" means any natural individual, firm, trust, estate, partnership, 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 any court. (Ord. No. 81‑44, Sec. 1, 8‑3-81).
Sec. 31‑56. Tax
imposed - municipal utility tax.
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 (5) per cent
of gross receipts from such business originating within the corporate limits of
the City of
2. Persons engaged in the business of
distributing, supplying, furnishing, or selling gas for the use or consumption within
the corporate limits of the City and not for resale, at the rate of five (5)
percent of the gross receipts therefrom.
3. Persons engaged in the business of
distributing, supplying, furnishing, or selling electricity for the use or
consumption within the corporate limits of the City, and not for resale, shall
be taxed at the following rate per kilowatts used, to wit:
Strata Tax
Rate
By kilowatt hours (including administrative fee)
First 2,000 kwh .00579
Next 48,000 kwh .00381
Next 50,000 kwh .00357
Next 400,000 kwh .00324
Next 500,000 kwh .00300
Next 2,000,000 kwh .00299
Next 2,000,000 kwh .00298
Next 5,000,000 kwh .00227
Next 10,000,000 kwh .00165
Greater than 20,000,000 kwh .00103
(Ord.
No. 99-27, Sec. 1,
The tax imposed under
this section 31-56(3) shall not apply with respect to gross receipts pertaining
to bills for the distribution, supply, furnishing or sale of electricity where
the use or, consumption of the electricity is subject to the tax imposed under
Section 31-64 of the City Code. (Ord. No. 99-57, Sec.
1,
4. Persons engaged in the business of
distributing, supplying, furnishing, or selling water for use or consumption
within the corporate limits of the City, and not for resale, at the rate of
five (5) per cent of the gross receipts therefrom. (Ord. No. 81‑44,
Sec. 1, 8‑3‑81); (Section 31-56-(1) of the Municipal Code of the
City of Kankakee is hereby repealed and revoked by Ord.
94-39, 6-20-94).
Sec. 31‑57. Exemptions Municipal utility tax.
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 statues of the United
States, be made subject to taxation by this state or any political subdivision
thereof: nor shall and persons engaged in the business of distributing,
supplying, furnishing or selling gas, water, or electricity, or engaged in the
business of transmitting messages, 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 Occupation Tax Act" authorized
by Section 8-11-1 of Chapter 24 of the Illinois Revised Statutes, 1979. (Ord. No. 81-44, Sec.2, 8‑3‑81)
Sec. 31‑58. Tax in addition to compensation for use of public ways and places.
Such tax shall be in addition to the
payment of money or value of products or services furnished to this
municipality by the taxpayer as compensation for the use of its streets,
alleys, or other public places, or installation and maintenance therein, there
on, or there under of poles, wires, pipes, or other equipment used in the
operation of the taxpayer's business. (Ord. No. 81‑44,
Sec.3, 8‑3‑81)
Sec. 31‑59. Filing of return; payment - municipal utility tax.
(a) On or before the last day of every month
after the effective date of this Amendment to Ordinance, each taxpayer shall
make a return to the City Clerk for the month prior to the month on which this
return is due, stating:
(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;
(5) Such other reasonable and related information
as the corporate authorities may require.
(b) 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. (Ord.
No 87-1, Sec.6, 2‑2‑87)
Sec. 31‑60. Credit for erroneous payment - municipal utility tax.
If it shall appear that an amount of tax
has been paid which was not due under the provisions of this article, 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 article from the
taxpayer who made the erroneous payment; provided that no amounts erroneously
paid more than three (3) years prior to the filing of a claim therefor shall be so (Ord. No.81‑44,
Sec. 7,8‑3‑81)
If the taxpayer under this Section
31-56(3) is unable to use a credit authorized by this section soley because the tax imposed by this chapter has been
replaced by the tax imposed under Section 31-64 then the taxpayer may apply
such credit against any tax due under 31-64. (Ord.
No. 99-57, Sec.2,
Sec. 31‑61. Effective date - municipal
utility tax.
This article shall take effect after
publication and the tax provided for herein shall be based on the gross
receipts, as herein defined, actually paid to the taxpayer for services, billed
on or after the 1st day of September, 1981. (Ord. No.
81-44, Sec. 5, 8‑3‑81)
Sec. 31‑62. Penalty for violation of municipal utility tax.
Any taxpayer who fails to make a return,
or who makes a fraudulent return, or who willfully violate any other provision
of this article is guilty of a misdemeanor and upon conviction thereof shall be
fined not less than one hundred dollars ($100.00) nor more than five hundred
dollars ($500.00) and in addition shall be liable in a civil action for the
amount of tax due. (Ord. No. 81‑44, Sec. 8, 8‑3‑81)
Sec. 31‑63. Definitions.
As used in this chapter, unless the
context otherwise requires:
"Person" means any natural, individual, firm, trust, estate, partnership, association, joint stock company, joint adventure, corporation, limited liability company, municipal corporation, the State or any of its political subdivisions, any State University created by statute, or a receiver, trustee, conservator or other representative appointed by order of any court.
"Person Maintaining
a place of business in this State" means any person having or maintaining within
this State, directly or by a subsidiary or other affiliate, an office,
generation facility, distribution facility, transmission facility, sales office
or other place of business, or any employee, agent, or other representative
operating within this 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 this State permanently or temporarily, or
whether such person, subsidiary or other affiliate is licensed or qualified to
do business in this State.
"Purchaser at retail" means any acquisition of electricity by a purchaser 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.
"Purchaser" means any person who uses or consumes, within the corporate limits of the City, electricity acquired in a purchase at retail.
"Tax
collector"
means the person delivering electricity to the purchaser.
Sec. 31-64. Tax imposed.
Pursuant to Section 8-11-2 of the
Illinois Municipal Code (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; 0.560 cents per
kilowatt-hour;
(ii)
For
the next 48,000 kilowatt-hours used or consumed in a month; 0.367 cents per
kilowatt-hour.
(iii)
For
the next 50,000 kilowatt-hours used or consumed in a month; 0.331 cents per
kilowatt-hour.
(iv)
For
the next 400,000 kilowatt-hours used or consumed in a month; 0.321 cents per
kilowatt-hour.
(v)
For
the next 500,000 kilowatt-hours used or consumed in a month; 0.312 cents per
kilowatt-hour.
(vi)
For
the next 2,000,000 kilowatt-hours used or consumed in a month; 0.294 cents per
kilowatt-hour.
(vii)
For
the next 2,000,000 kilowatt-hours used or consumed in a month; 0.289 cents per
kilowatt-hour;
(viii)
For
the next 5,000,000 kilowatt-hours used or consumed in a month; 0.285 cents per
kilowatt-hour;
(ix) For the next 10,000,000 kilowatt-hours
used or consumed in a month; 0.280 cents per kilowatt-hour; and
(x) For all electricity used or consumed in
excess of 20,000,000 kilowatt-hours in a month; 0.275 cents per kilowatt-hour.
The tax is in addition to all taxes, fees
and other revenue measures imposed by the City, the State of
Notwithstanding any other provision of
this chapter, the tax shall not be imposed if and to the extent that imposition
or collection of the tax would violate the Constitution or statutes of the
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 August 1, 1999; 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 Section
16-104 of the Public Utilities Act (220 ILCS 5/16-104), or the first bill
issued to such customers on or after January 1, 2001, whichever issuance occurs
sooner.
Sec. 31-65 Collection of
Taxes.
Subject to the provisions of this Code regarding
the delivery of electricity to resellers, the tax imposed under this chapter
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.
Any tax required to be collected by this
chapter, and any tax in fact collected, constitutes a debt owed to the City 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.
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 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 City upon request.
For purposes of this chapter, any partial payment of a billed amount not
specifically identified by the purchaser shall be deemed to be for the delivery
of electricity,
Sec. 31-66. Tax remittance and
return.
Every tax collector shall on a monthly
basis file a return in a form prescribed by the Comptroller of the City. The return and accompanying remittance shall
be due on or before the last day of the month following the month during which
the tax is collected or is required to be collected under Sections 31-64 and
31-65 hereof.
If the person delivering electricity
fails to collect the tax from the purchaser or is excused from collecting the
tax under Sections 31-64 and 31-65 hereof, then the purchaser shall file a
return in a form prescribed by the Comptroller of the City and pay the tax
directly to the Comptroller of the City on or before the last day of the month
following the month during which the electricity is used or consumed.
Sec. 31-67. Resales.
Electricity that is delivered to a person
in the City 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 Comptroller of the City 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.
If a person who receives electricity in
the City claims to be an authorized reseller of electricity, that person shall
apply to the Comptroller of the City for a resale number. The applicant shall state facts showing why
it is not liable for the tax imposed by this chapter on any purchases of
electricity and shall furnish such additional information as the Comptroller of
the City may reasonably require.
Upon approval of the application the
Comptroller of the City shall assign a resale number to the applicant and shall
certify the number to the applicant.
The Comptroller of the City may cancel
the resale number of any person if the person fails to pay any tax payable
under this chapter for electricity used or consumed by the person, or if the
number (1) was obtained through misrepresentation, or (2) is no longer
necessary because the person has discontinued making resales.
(1) If a reseller has acquired electricity
partly for use or consumption and partly for resale, the reseller shall pay the
tax imposed by this chapter directly to the Comptroller of the City pursuant to
subsection B of Section 31-66 hereof on the amount of electricity that the
reseller uses or consumes, and shall collect the tax pursuant to Sections 31-64
and 31-65 hereof and remit the tax pursuant to subsection A of 31-66 hereof on
the amount of electricity delivered by the reseller to a purchaser.
(2) Any person who delivers electricity to a
rescuer having an active resale number and complying with all other conditions
of the 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 Comptroller of the City the total amount of electricity
delivered to the reseller, and such other information that the Comptroller of
the City may reasonably require.
Sec. 31-68. Books and Record.
Every tax collector, and every taxpayer
required to pay the tax imposed by this Ordinance, 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 this chapter.
The books and records shall be subject to and available for inspection
at all times during business hours of the day.
Sec. 31-69. Credits and refunds.
Notwithstanding any other provision of
this Ordinance in order to permit sound fiscal planning and budgeting by the
City, no person shall be entitled to a refund of, or credit for, a tax imposed
under this chapter 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
Comptroller of the City. (Ord. No. 99-57, Sec. 1.
.6-21-99)
ARTICLE Section 31-70 Municipal Gas Use Tax
1. Short
Title
The tax imposed by this Article shall be known as the "Municipal Gas Use Tax" and
is imposed in addition to all other taxes imposed by the City of
2.
Definitions
For the purpose of this Article, the
following definitions shall apply:
a. "Person" means any
individual, firm, trust, estate, partnership, association, joint stock company,
joint venture, corporation, limited liability company, municipal corporation or
political subdivision of this state, or a receiver, trustee, conservator or
other representative appointed by order of any court.
b. "Public Utility" means a
public utility as defined in Section 3-105 of the Public Utilities Act.
c. "Public Utilities Act" means
the Public Utilities Act as amended, (220 ILCS 5/l-101 et seq.).
d. "Retail Purchaser" means any
Person who purchases gas in a
e. "
3.
Use 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
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 4 of this Article 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 4 or if the
gas is delivered by a person other than a Public Utility so designated.
d. Nothing in this article shall be
construed to impose a tax upon any person, business or activity
which, under the constitutions of the
e. A Person 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. The tax shall apply to gas for which
the delivery to the Retail Purchaser is billed by a
Public Utility on or after
g. If it shall appear that an amount of tax has been paid which was
not due under the provisions of this Article, whether as a result of a mistake
of fact or an error of law, then such amount shall be (i)
credited against any tax due, or to become due, under this Article from the
taxpayer who made the erroneous payment or (ii) subject to a refund if no such
tax is due or to become due; provided that no amounts erroneously paid more
than three (3) years prior to the filing of a claim therefore shall be so
credited or refunded.
h. No action to recover any amount of the tax due under the
provisions of this Article shall be commenced more than three (3) years after
the sue date of such amount.
i. 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 upon the seller of such gas pursuant to the
City's municipal utility tax, as amended from time to time in Article V §§31-55
though 31-69, authorized pursuant to Section 8-11-2 of the Illinois Municipal Code (65 ILCS
5/8-11-2).]
4. Collection
of tax by Public Utility
The Mayor, City Treasurer, City Manager
and City Finance Director are each authorized to enter
into a contract for collection of tax imposed by this Article with any Public Utility
providing gas service in the City. The
contract shall include and substantially conform with
the following provisions:
a. the Public Utility will collect the tax
from Retail Purchasers as an independent contract;
b. the Public Utility will remit collected taxes to the City
Treasurer no more often than once each month
c. the Public Utility will be entitled to
withhold from tax collections a service fee equal to 3% of the amounts
collected and timely remitted to the City Treasurer;
d. the Public Utility shall not be responsible to the City for
any tax not actually collected from a Retail Purchaser; and
e. such additional terms as the parties may agree upon.
5. Books and records.
Every taxpayer shall keep accurate books
and records, including original source documents and books of entry, denoting
the activities or transactions that gave rise, or may have given rise to any
tax liability or exemption under this Article. All such books and records shall,
at all times during business hours, be subject to and available for inspection
by the City. (Ord 09-39) (Ord
09-51)
ARTICLE VI. AUTOMOBILE RENTING TAX
DIVISION
1 GENERALLY
*Cross reference‑‑Traffic and
vehicles, Ch.32; Vehicles for hire, Ch.33.
Sec. 31‑71‑‑31‑74. Reserved.
DIVISION 2. USE TAX
*Editor's note ‑ Ord. No. 82‑8, enacted
Sec. 31‑75. Imposed
- use tax for rented autos.
A tax is hereby imposed upon the
privilege of using in this City an automobile which is rented from a renter
outside Illinois and which is titled or registered with an agency of this state's
government in this City at the rate of one percent of the rental price of such
automobile while this division is in effect, in accordance with the provisions
of Section 8-11-8 of the Illinois Municipal Code (Ord
No. 82‑8, Sec. 1, 4‑19‑82)
Sec. 31‑76. Report
required; payment of tax - rented autos.
(a) Every such person engaged in such
business in the City shall file on or before the last day of each calendar
month the report to the State Department of Revenue required by Sections two
and three of "An Act in Relation to a Tax upon Persons Engaged in the
Business of Selling Tangible Personal Property to Purchasers for Use or
Consumption approval June 29, 1933", as amended.
(b) At the time such report is filed, there
shall be paid to the state department of revenue the amount of tax hereby
imposed on account of the renting of automobiles during the preceding month. (Ord. No 82‑8, Sec. 3, 4‑19‑82))
Sec. 31‑77. Collection
- use tax - rented autos.
The tax provided for in this division
shall be collected from the persons whose Illinois address for titling or
registration purposes is given as being in this City. (Ord.
No. 82‑8, Sec. 3, 4‑19‑82)
Sec. 31‑78-‑31‑82. Reserved.
DIVISION 3. OCCUPATION TAX
*Editor's note ‑ Being not
specifically amendatory of the Code, the provisions of Ord.
No. 82‑9, Secs. 1 ‑ 3, enacted
Sec. 31‑83. Tax
imposed - occupation.
A tax is hereby imposed upon all persons
engaged in the business of renting automobiles in this City at the rate of one
percent of the gross receipts from such sales made in the course of such
business while this division is in effect, in accordance with the provisions of
Section
Sec. 31‑84. Report
required - occupation tax.
Every such person engaged in such
business in the City shall file on or before the last day of each calendar
month, the report to the State Department of Revenue required by Sections two
and three of "An Act in Relation to a Tax upon Persons Engaged in the
Business of Selling Tangible Personal Property to Purchasers for Use or
Consumption, approved, June 29, 1933", as amended (Ord.
No. 82‑9, Sec. 3, 4‑19‑82)
Sec. 31‑85. Payment - occupation tax.
At the time such report is filed, there
shall be paid to the State Department of Revenue the amount of tax hereby
imposed on account of the renting of automobiles during the preceding month (Ord. No 82‑9, Sec. 3, 4‑19‑82)
DIVISION 4. NATURAL GAS TAX
Sec. 31-86. Definitions - natural gas tax.
City: The term "City" shall mean the City of Kankakee, Illinois.
Department: The term "Department" or
"Treasurer" shall mean the "Treasurer" of the City of
Gross Price: The term "Gross Price" shall mean the consideration paid by a person for natural gas supplied, furnished or sold to such person for use or consumption, and not for resale, valued in money whether received in money or otherwise, and shall be determined without any deduction on account of the cost of materials used, labor or service costs, or any other expense whatsoever; except that gross price shall not include any consideration paid to a person subject to tax on such consideration pursuant to an ordinance passed by the President and Board of Trustees under the authority of Section 8-11-2 of the Illinois Municipal Code; and also shall exclude any separately stated and optional charges which are not part of the consideration paid for such gas including separately stated optional charges for transportation or storage of such gas.
Use: The term "use" shall mean the exercise by any person of any right to or power over natural gas incident to the ownership of such gas; provided, however, that the temporary storage of natural gas within the City which will be consumed solely outside the City shall not be considered a taxable use, when such is proven by the user.
Director: The
term "Director" or "Treasurer" shall mean the
"Treasurer of the City of
Person: The term "person" shall mean any natural individual, firm, trust, estate, partnership, association, joint stock company, joint venture, corporation, trustee, guardian, any representative appointed by a court, any public, municipal or governmental corporation or any other entity recognized in law.
Therms purchased: The term "therms
purchased" or any similar term shall mean the therms
of natural gas supplied, furnished or sold to a person for use or consumption
and not for resale by that person; except it does not include therms of natural gas purchased from a person subject to
tax on the gross receipts from the sale of such gas pursuant to an ordinance
passed by the President and Board of Trustees under the authority of Section
8-11-2 of the Illinois Municipal Code.
In the Article unless the context
otherwise requires, words in the singular number include the plural, and in the
plural include the singular; words of the masculine gender include the feminine
and the neuter; and when the sense so indicates, words of the neuter gender may
refer to any gender.
Sec. 31-87. Natural
Gas Tax imposed.
A tax is hereby imposed upon the
privilege of using or consuming natural gas within the City of
The tax imposed hereunder shall be paid
by the person using or consuming the gas and remitted by such person to the
Treasurer pursuant to Section 31-5 hereof, such person required to pay this tax
shall be deemed a "taxpayer" to the City.
Any tax herein imposed is in addition to
any other taxes authorized by law, except as provided herein.
The taxpayer shall pay this tax on a
monthly basis, with the tax due on gas used or consumed within a month by the
last day of the following month. A
remittance return shall accompany each monthly payment. The format of such remittance return shall be
prescribed by the Treasurer and such return shall include the gross price paid
for such gas and the number of therms used or
consumed within that month and any other information the Treasurer deems
necessary. The remittance returns shall
be filed and signed by the taxpayer. The
Treasurer may allow a taxpayer to pay this tax on an annual basis, if the
taxpayer average monthly liability is less than $20, with the tax due for the
calendar year by the last day of January of the following year. A remittance form prescribed by the Treasurer
with requirements similar to the monthly remittance return referred to above,
shall be signed and filed by the Taxpayer with his annual payment.
Sec. 31-88. Penalty for not paying natural gas tax.
Any tax not paid when due shall bear
interest of 2% per month, or fraction thereof, until the tax is paid.
In addition to any interest charged, any
tax not paid when due shall subject the Taxpayer, failing to pay such to a 10%
late payment penalty, unless a late filing penalty is due as provided in
subsection C below. This penalty shall
be calculated upon the amount of tax underpaid.
In addition to any interest charge, any
remittance return not filed when due shall subject the taxpayer failing to file
to a 10% late filing penalty calculated upon the total tax liability due for
such filing period.
Any payment or return not physically
received by the Treasurer by the due date shall be considered late.
All payments received shall first be
applied to penalty due, then interest due and finally to tax due for the period
the payment is made for.
The taxpayer shall be required to pay all
tax, interest and penalty due from him, except that if the Treasurer finds that
any late payment or late filing was due to be reasonable cause, the penalty for
such shall not apply.
Sec 31-89. Record keeping - natural
gas tax.
Every person subject to the tax imposed
herein shall keep accurate and complete books and records of his purchases and
uses of natural gas, which will include any and all source documents and other
pertinent papers and documents. All such
books and records which are required to be kept by this Article shall be kept
in the English language and shall, at all times during business hours of the
day, be subject to inspection by the Treasurer or its duly authorized agents
and employees.
It shall be presumed that every use or
consumption of natural gas in this City is subject to tax under this Article
until the contrary is established. The
burden of proving that a use or consumption of natural gas is not taxable
hereunder shall be upon the taxpayer.
Sec. 31-90. Duties
of Treasurer: natural gas tax.
The Treasurer is hereby empowered to
adopt, promulgate, and to enforce rules and regulations relating to any matter
or thing pertaining to the administration and enforcement of the provisions of
this Article, including provisions for the re-examination, correction and
amendment of all returns. The Treasurer,
or any agent or employee designated in writing by him is hereby authorized to
examine the books and records of any taxpayer during regular business hours, in
order to verify the accuracy of any return made, or if no return was made to
ascertain the tax imposed by this Article and also may hold investigation and
issue subpoenas, if necessary, to any person in order to accomplish these
tasks.
If it shall appear to the Treasurer that
any person has violated any provision of this Article or any rule or regulation
promulgated hereunder, or if the amount of any tax payment is incorrect in that
it does not include all taxes payable for such calendar month or period, or if
the Treasurer shall find that the collection of any taxes which have accrued
but are not yet due will be jeopardized by delay, and declares said taxes to be
immediately due and payable, or if it shall appear to the Treasurer that he has
made any final assessment which did not include taxes payable for the periods
involved, or if it appears to the Treasurer that any person has, by reason of
any act or omission or by operation of law, become liable for the payment of
any taxes, interest or penalties not originally incurred by him, the Treasurer
may in any of the above events determine and assess the amount of such taxes or
deficiency, as the case may be together with the interest and penalties due and
unpaid, and immediately serve notice upon such person of such determination and
assessment and make a demand for payment of the tax together with interest and
penalties thereon. If the person
incurring any such liability has died, such assessment may at the discretion of
the Treasurer be made against his personal representative. Such determination and assessment by the
Director shall be final at the expiration of 20 days from the date of the
service of such written notice thereof and demand for payment, unless such
person shall have filed with the Treasurer a written protest and a petition for
a hearing, specifying its objections thereto.
Upon the receipt of such petition with the 20 days allowed, the
Treasurer shall fix the time and place for a hearing and shall notify the
petitioner thereof. The Treasurer may
amend his determination and assessment at anytime before it becomes final. In the event of such amendment the person
affected shall be given notice thereof and an opportunity to be heard in
connection therewith. At any hearing
held as herein provided, the determination and assessment that has been made by
the Treasurer shall be prim facie correct and the burden shall be upon the
protesting person to prove that it is incorrect. Upon the conclusion of such hearing a
decision shall be made by the Treasurer either canceling, increasing, modifying
or affirming such determination and assessment and notice thereof given to the
petitioner. Such notice shall contain a
statement by the Treasurer of the cost of the certification of the record
computed at the rate of 10 cents per 100 words, which cost shall be charged to
the petitioner if the determination or assessment is affirmed. The record shall consist of the notices and
demands caused to be served by the Treasurer, the original determination and
assessment of the Treasurer, the written protest and petition for hearing, the
testimony introduced at such hearing, the exhibits produced at such hearing, or
certified copies thereof, the decision of the Treasurer and such other
documents in the nature of pleading filed in the proceeding.
Whenever any person shall fail to pay any
tax as herein provided, the City's Attorney shall, upon the request of the
Department, bring or cause to be brought an action to enforce the payment of
said tax on behalf of the City in any court of competent jurisdiction.
If the Mayor, after a hearing held by or
for him, shall find that any person has willfully evaded payment of the tax
imposed by this Article, he may suspend or revoke all City licenses held by
such tax evader. Said person shall have
an opportunity to be heard at such hearing to be held not less than 7 days
after notice is given to him of the time and place of hearing to be held,
addressed to him at his last known place of business. Pending notice, hearing and finding, any
license issued by the City possessed by said person may be temporarily
suspended. Any suspension or revocation of any license
shall not release or discharge said person from his civil liability for the
payment or collection and remittance of the tax, nor from prosecution for such
office.
Whenever it appears that an amount of
tax, interest or penalty has been paid in error to the Treasurer by the
taxpayer, whether such amount be paid through a mistake of fact or an error of
law other than an error resulting from the tax, any of its provisions or its
application being declared invalid or unconstitutional, not later than three
years from the date upon which such payment was made, such taxpayer may file a
claim for credit or refund with the Treasurer on forms provided by said
Treasurer for that purpose. No credit or
refund shall be allowed for any amount paid by such taxpayer unless it appears
that he bore the burden of such amount and did not shift the burden to another
person.
Any credit or refund that is allowed
under this Section shall bear interest at the rate of one-half of one percent
(1/2) per month, or any fraction thereof, from the date when the erroneous
payment for which credit or refund is being allowed was made to the Treasurer,
until a credit memorandum is issued or a refund is paid.
A claim for credit or refund shall be considered
to have been filed with the Treasurer on the date upon which it is physically
received by the Treasurer, and receipt of any claim or refund filed under this
Section shall be acknowledged by the Treasurer or any designated person on his
behalf, said receipt to describe the claim in sufficient detail as to identify
it, and to state the date upon which the claim was received by the Treasurer.
As soon as practicable after a claim for
credit or refund is filed, the Treasurer or his designate, shall examine and
determine the amount of credit or refund due, if any, and shall issue a Notice
of Tentative Determination of Claim and notify the claimant of such
determination. If the claimant disagrees
with the determination, he shall file a protest and challenge thereto within 20
says allowed, the Treasurer, or his designate, shall fix the time and place for
a hearing thereon, filing notice to the claimant thereof, not less than 7 days
prior thereto. At any hearing held as
herein provided, the Tentative Determination of Claim shall be prima facie
correct and the burden shall be upon the claimant to provide that it is
incorrect. Upon the conclusion of the
hearing, a decision shall be made by the Treasurer and notice hereof given to
the claimant. In the event no protest or
challenge to the Tentative Determination of Claim is filed within the twenty
(20) day period hereinabove set forth, said notice shall thereafter become and
operate as a final determination.
The Treasurer may in his discretion issue
a letter of credit to a claimant who may be able to use said credit in the
foreseeable future, or a refund certificate in lieu of a credit memorandum on
application by a person who cannot use said credit, or sell or assign the
same. Refund certificates shall be numbered
serially as they are issued and shall be paid in the order of their issuance
from funds that are appropriated to the Department for that purpose.
Whenever notice is required by this
Article to be sent by the Treasurer, Director or the Mayor, such notice may be
given by
All hearing provided for in this Article
shall be at the Treasurer's office.
Any officer or employee of any corporate
taxpayer who has the control, supervision or responsibility of filing returns
and making payment of the amount of tax herein imposed and who willfully fails
to file such return or to make such payment to the Treasurer shall be
personally liable for such amounts, including interest and penalties thereon,
in the event that after proper proceedings for the collection of such amounts,
as provided in this Article such corporation is unable to pay such amounts to
the Department; and the personal liability of such officer or employee as
provided herein shall survive the dissolution of the corporation.
All proceeds resulting from the
imposition of this tax including interest and penalties shall be deposited in
the Corporate fund of the City.
Any person found guilty of violating,
disobeying, neglecting, or refusing to comply with any of the provisions of
this Article except when otherwise specifically provided, upon conviction
thereof shall be punished by a fine of not less than $100.00 nor more than
$1,000.00 for the first offense and not less than $500.00 nor more than
$5,000.00 for the second and each subsequent offense in any 180-day period,
provided, however, that all actions seeking the imposition of fines only shall
be filed as quasi-criminal actions subject to the provisions of the Illinois
Code of Civil Procedure (Ill. Rev. Stat. 1983, Ch. 110 par. 1-101 et seq.). A person who commits repeated offenses in
excess of three within any 180-day period may also be punished as committing a
misdemeanor by incarceration in the
If any provision of this Article or
application thereof to any person or circumstance is held unconstitutional or
otherwise invalid, such invalidity shall not affect other provisions or
applications of this Article which can be given effect without the invalid
application or provision, and to this end each such invalid provision or
invalid application of this Article is severable, unless otherwise provided by
this Article. In particular, but without
limitation, each provision creating an exception to or an exemption or
exclusion from the imposition of the tax is severable. It is hereby declared to be the legislative
intent of the City Council that this Article would have been adopted had any
such unconstitutional or otherwise invalid provision or application not been
included. (Ord. No. 90-11, Sec.1,
ARTICLE VII. MUNICIPAL
TELECOMMUNICATIONS TAX.
ORDINANCE
NUMBER 94-39
Sec. 31-91. Definitions -
telecommunications tax.
The following definitions shall apply to
the following terms when used in this Article:
"Amount Paid" refers to the amount
charged to the taxpayer's service address located in the City regardless of
where such amount is billed or paid.
"Gross Charge" means the amount paid for the act or privilege of originating or receiving telecommunications in the City and for all services rendered in connection therewith, valued in money or otherwise, including cash, credits, services and property of every kind or nature, and shall be determined without any deduction on account of the cost of such telecommunications, the cost of materials used, labor or service costs or any other expense whatsoever. If credit is extended, the amount thereof shall be included only as and when paid. "Gross charge" shall not include:
(a) Any amounts added to a purchaser's bill
because of a charge made pursuant to:
(1. The tax imposed by this Ordinance;
(2. Additional charges added to a
purchaser's bill pursuant to Section 9-222 of the Public Utilities Act;
(3. The tax imposed by the Illinois
Telecommunications Excise Tax Act; or
(4. The tax imposed by Section 4251 of the
United States Internal Revenue Code;
(b) Charges for a sent collect
telecommunication received outside the City;
(c) Charges for leased time on equipment or
charges for the storage of data or information or subsequent retrieval or the
processing of data or information intended to change its form or content. This subsection applies, but is not limited
to, the use of calculators, computers, data processing equipment, tabulating
equipment or accounting equipment and also includes the usage of computers
under a time-sharing agreement;
(d) Charges for customer equipment,
including such equipment that is leased or rented by the customer from any source,
wherein such charges are desegregated and separately identified from other
charges;
(e) Charges to business enterprises
certified under Sec, 9-222.1 of the Illinois Public Utilities Act at the extent
of such exemption and during the period of time specified by the Illinois
Department of Commerce and Community Affairs;
(f) Charges for telecommunications and all
services and equipment provided in connection therewith between a parent
corporation and its wholly owned subsidiaries when the tax imposed under this
Article has already been paid to a retailer and only to the extent that the
charges between the parent corporation and wholly owned subsidiaries or between
wholly owned subsidiaries represent expense allocation between the corporations
and not the generation of profit for the corporation rendering such service;
(g) Bad debts ("bad debt" means
any portion of a debt that is related to a sale at retail for which gross
charges are not otherwise deductible or excludable that has become worthless or
uncollectible, as determined under applicable federal income tax standards),
however, if the portion of the debt deemed to be bad is subsequently paid, the
retailer shall report and pay the tax on that portion during the reporting
period in which the payment is made; or
(h) Charges paid by inserting coins in
coin-operated telecommunications devices.
"Interstate Telecommunications" means all telecommunications that either originate or terminate outside this State.
"Intrastate Telecommunications" means all telecommunications that originate and/or terminate within the State.
"Person"
means
any natural individual, firm, trust, estate, partnership, association, joint
stock company, joint venture corporation or a receiver, trustee, guardian or other
representative appointed by order of any court, the Federal and State
governments, including State Universities created by statute or any city, town
or political subdivision of this State.
"Purchase at
Retail means
the acquisition, consumption or use of telecommunications through a sale at
retail.
"Retailer means and includes every person engaged in the business of making sales at retail as defined in this Section.
"Retailer
maintaining a place of business in this State" or any like term, means
and includes any retailer having or maintaining within the State of Illinois,
directly or by a subsidiary, an office, distribution facilities, transmission
facilities, sales office, warehouse or other place of business, or any agent or
other representative operating with this State under the authority of the
retailer or its subsidiary, irrespective of whether such place of business,
agent or other representative is located here permanently or temporarily, or
whether such retailer or subsidiary is licensed to do business in the State of
Illinois.
"Sale at
retail"
means the transmitting, supplying or furnishing of telecommunications and all
services rendered in connection therewith for consideration: (a) to persons
other than the Federal and State governments, and State Universities created by
statute and (b) other that between a parent corporation and its wholly owned
subsidiaries, or between wholly owned subsidiaries, when the tax has already
been paid to a retailer and the gross charge made by one such corporation to
another such corporation is not greater than the gross charge paid to the
retailer for their use or consumption and not for resale.
"Service address"
means the location of telecommunications equipment from which
telecommunications services are originated or at which telecommunications vices
are received by a taxpayer. If this is
not a defined location, as in the case of mobile phones, paging systems,
maritime systems, air-to-ground systems and the like,"service
address" shall mean the location of a taxpayer's primary use of the
telecommunication equipment as defined by telephone number, authorization code
or location in
"Taxpayer" means a person who individually or through his agents, employees or permittee engage in the act of privilege of
originating or receiving in this City telecommunications and who incurs a tax
liability under this Article.
"Telecommunications" in addition to the
usual and popular meaning, includes, but is not limited to, messages or information
transmitted through use of local, toll and wide area telephone service, channel
services, telegraph services, teletypewriter service, computer exchange
services; cellular mobile telecommunications services, specialized mobile radio
services, paging service or any other
form of mobile and portable one-way or two-way communications or any other
transmission of messages or information by electronic or similar means, between
or among points wire, cable, fiber optics, laser, microwave, radio, satellite
or by similar facilities .
The definition of
"telecommunications" set forth herein shall not include:
1. Value added services in which computer
processing applications are used to act on the form, content, code and protocol
of the information for purposes other than transmission; or
2. Purchase of telecommunications by a
telecommunications service provider for use as a component part of the service
provided by him to the ultimate retail consumer who originates or terminates
the taxable end-to-end telecommunications.
"City" shall mean the City of
Kankakee, Illinois.
Sec. 31-92. Tax
imposed - telecommunicatons.
A tax is hereby imposed upon:
(a) The act or privilege of originating or
receiving in the City of Kankakee intrastate telecommunications by a person at
a rate of five percent (5%) of the gross charge for such telecommunications
purchased at retail from a retailer; and
(b) The act or privilege of originating in
or receiving in the City of Kankakee interstate telecommunication by a person
at a rate of five percent (5%) of the gross charge for such telecommunications
purchased at retail from a retailer. Any
taxpayer, upon proof that the taxpayer has paid a tax in another State on the
same event, shall be allowed a credit against the tax authorized by this
subsection to the extent of the amount of such tax properly due and paid in
another State which was not previously allowed as a credit against any other
State or local tax in Illinois.
Carrier access charges, right of access
charges, charges for use of inter-company facilities and all telecommunications
resold in the subsequent provision used as a component of, or integrated into,
end-to-end telecommunications service shall be non-taxable under this Article
as sales for resale.
The tax imposed by this Section 31-92 is
not imposed on any act or privilege to the extent that such act or privilege
may not, under the Constitution or statutes of the
Sec. 31-93. Collection of tax by
retailers.
(a) The tax authorized by this Article VII
shall be collected from the taxpayer by a retailer maintaining a place of
business in
(b) Any tax required to be collected
pursuant to this Article VII and any such tax collected by the retailer shall
constitute a debt owed by the retailer to the City.
(c) Retailers shall collect the tax from the
taxpayer by adding the tax to the gross charge for the act or privilege of
originating or receiving telecommunications when sold for use in the manner
prescribed by this Article VII.
(d) The tax authorized by this Article VII
shall constitute a debt of the purchaser to the retailer that provides the
taxable service until paid, and if unpaid, is recoverable at law in the same
manner as the original charge for taxable services.
(e) If the retailer fails to collect the tax
from a taxpayer, the taxpayer shall pay the tax directly to the City as
provided in Section 31-96.
The City, upon application, shall
authorize the collection of this tax by any retailer not maintaining a place of
business in this State who, to the satisfaction of the City Comptroller,
furnishes adequate security to insure collection and payment of the tax. Such retailer shall be issued, without
charge, a permit to collect the tax imposed by this Article VII. When so authorized, it shall be the duty of
the retailer to collect the tax upon all of the gross charges for
telecommunications originated or received in the City in the same manner, and
subject to the same requirements, as a retailer maintaining a place of business
in
The tax authorized by this Article VII
shall, when collected, be stated as a distinct item separate and apart from the
gross charge for telecommunications.
Sec. 31-94 Registration for telecommunications tax.
Every retailer maintaining a place of
business in this State on the effective date of this Article VII shall register
with the City within thirty (30) days after that date.
Every person becoming a retailer
maintaining a place of business in this State after the date of this Article
VII shall register with the City within thirty (30) days after commencing that
business.
Sec. 31-95. Filing
returns and remittance by retailers.
On or before the last day of each
calendar month, every retailer maintaining a place of business in this State
and every retailer authorized by the City Comptroller to collect the tax
imposed by this Article VII shall file with the City a remittance return and
remit all applicable tax for the preceding calendar month. The return shall be filed on a form
prescribed by the City Comptroller, containing such information as she or he
may reasonably require.
Sec. 31-96. Filing returns/payments by
taxpayers.
When a taxpayer does not pay the tax
imposed by this Article to a retailer, the taxpayer shall file with the City a
tax return and pay the tax upon that portion of gross charges paid to the
retailer during the preceding calendar month on or before the last day of the
month following that month. The return
shall be filed on a form prescribed by the City.
When a taxpayer pays the tax imposed by
this Article directly to the City, the City, at the request of the taxpayer,
shall issue an appropriate receipt to the taxpayer showing the amount of tax
paid.
Sec. 31-97. Resale numbers for telecommunications tax.
If a person who originates or receives
telecommunications in the City claims to be a reseller of telecommunications,
that person shall apply to the City for a resale number. The applicant shall
state facts showing why it is not liable for the tax imposed by this Article on
the purchases of any telecommunication, shall furnish such additional
information as the City reasonably requires.
Upon approval of the application, the
City shall assign a resale number to the applicant and shall certify the number
to the applicant.
The City may cancel the resale number of
any person if the number:
1. Was obtained through misrepresentation;
2. Is used to originate or receive
telecommunications tax-free when such telecommunications are not for resale; or
3. Is no longer
necessary because the person has discontinued making resales.
The act or privilege of originating or
receiving telecommunications in the City shall not be made tax-free on the
ground of being a sale for resale unless the person has an active resale number
issued by the City and furnishes that number to the retailer in connection with
certifying to the retailer that a sale in non-taxable as the sale for resale.
Sec. 31-98. Maintaining books and
records - telecommunications tax.
Every retailer maintaining a place of
business in this State, every retailer authorized by the City to collect the
tax imposed by this Article and every taxpayer shall keep accurate books and
records of its business or activity, including original source documents and
books of entry denoting the transactions that gave rise, or may have given
rise, to any tax liability or exemption.
All such books and records shall be kept in the English language and, at
all time during business hours of the day, shall be subject to and available
for inspection by the City.
Sec. 31-99. Severability - telecommunications tax.
If any provision of this Article or the
application thereof is held unconstitutional or otherwise invalid, such
occurrence shall not affect other provisions of this Article or of this
Chapter, or their application, that can be given effect without the
unconstitutional or invalid provision or its application. Each unconstitutional or invalid provision,
or application of such provision, is severable, unless otherwise provided by
this Chapter.
Sec. 31-56-(1) of the Municipal code of
the City of
ARTICLE VIII. ANNUAL MOTOR VEHICLE
STICKER TAX.
Sec. 31-100. Motor Vehicle Sticker Tax.
Article VIII shall be known as the annual
Motor Vehicle Sticker Tax.
Sec. 31-101. Definition motor vehicle
tax.
Whenever the term "Motor
Vehicle" is used in this Chapter, it shall be construed to include
passenger vehicles, trucks, buses, motorcycles, motor bicycles, motor scooters
and all vehicles propelled otherwise than by muscular power, except traction
engines and road rollers, the cars of electric and steam railways, and other
motor vehicles running only upon rails or tracks; but, nothing in this Chapter
shall be construed to affect bicycles or tricycles, or other propelled
exclusively by muscular power.
Sec. 31-102. Persons subject to licenses
- motor vehicle sticker.
Every owner or operator of a motor
vehicle who resides within the City or who Registers a motor vehicles with the
Secretary of State, State of
Sec. 31-103. Fees - vehicle stickers.
The annual fees to be paid for vehicle
licenses shall be as follows:
1. Passenger Vehicle $35.00
2. Trucks or Buses with the following
Class of licenses from the State of
Class "A, B, and
RV" $35.00
Class "D, F, H, J,
K, L and N" $40.00
Class "P, R, S, T,
V, VDB, X and Z" $50.00
3. Municipal, County or State owned
vehicles Free
4. Motorcycles & Motor Driven
Cycles $25.00
5. All other Motor vehicles not listed
above $25.00
6. One-Half Year Fees: Any owner or operator whose motor vehicle
becomes subject to the tax or license fees between July 1st and December 31st
of that license year shall be subject to one-half (1/2) of the fee herein
required.
7. Owners or operators over 65 years of
age: Any owner or operator who is or
will be 65 years of age on or before the last day specified for paying the
annual fee herein provided, shall be issued a license for the license year for
no more than one (1) passenger vehicle upon application to the City Clerk and
payment of a $20.00 fee. Such
application shall be accompanied by proper proof of the age of the
applicant. And further provided that any
owner or operator who becomes subject to the tax or license fee after December
31 of the license year, shall be issued a license for the license year in
accordance with the provisions of subsection (f) of this Section.
8. Disabled Veterans/ handicapped: Any owner or operator who is a permanently
disabled veteran on or before the last day specified for paying the annual fee
herein provided for, or who has been issued a permanent handicapped or
permanent disabled card on or before the last day specified for paying the
annual fee herein, or who is an active member of the United States Armed Forces
on the last day specified herein on paying the annual fees shall be issued a
license for the license year for one (1) passenger vehicle upon application to
the City Clerk at no charge. Satisfactory
proof that the applicant is a permanently disabled veteran, permanently
handicapped or a active member of the United States Armed Forces must be
furnished by such applicant by providing a permanently disabled veteran's
vehicle registration card from the State of Illinois, a permanently disabled
emblem from the Secretary of State of the State of Illinois or proof of active
enlistment in the United States Armed Forces as issued by the United States
Department of Defense as the time of said application.(Ord.
No. 99-113, Sec. 31-103(8), 10-18-99;Ord. No. 2000-84, Sec. 31-103 (8))
9. New Residents: Any owner or operator of a motor vehicle, who
has resided in the City for thirty (30) days, shall be required to purchase a
license upon application to the City Clerk and payment of the appropriate fee
based on classification and remaining year.
10. Owners of Multiple Vehicles: Any
individual who owns more than 1 passenger vehicle and is required to pay a tax
under subparagraph "a" hereinabove, shall be required to pay an
additional tax of $25.00 per vehicle for the 2nd and 3rd vehicle owned by said
individual and an additional tax of $20.00 for the 4th and any additional
vehicle owned by said individual.
11. The owner of a truck, who is required to
pay a tax under subparagraph "b" hereinabove, shall be given a credit
against any tax due hereunder equal to amount said individual is required to
and does pay annually on said truck for any other licensing, tax or
registration required on said truck by the City.
Sec. 31-104. Dealer license - vehicle stickers.
All dealers in motor vehicles held for
sale, whether new or used and/or used by the same Dealer, shall pay a tax of
$100.00 for the first vehicle sticker dealer plate issued to them by the Secretary
of State and shall pay an additional fee of $20.00 for the second and every
other additional dealer plate issued to them by the Secretary of the Sate of
Illinois.
Sec. 31-105. Application-issuance -
vehicle stickers.
Every owner or operator of a motor
vehicle required to obtain a license for such motor vehicle as herein provided,
shall file an application with the City or it's agent as authorized by the City
Council, setting forth the name and address of the applicant and a description
of the motor vehicle sufficient to apply the appropriate license fee for which
the license is required. Upon payment of
the fee herein provided, the City or it's agent shall
issue or cause to be issued a license which shall be attested by the City Clerk
authorizing the use of such motor vehicle within the City until the expiration
of the license.
No license shall be issued to any
applicant for a vehicle subject to the provisions of this Chapter, if the
applicant failed to obtain such license until the license fee for the previous
year is paid.
Sec. 31-106. License year - time of
payment - vehicle stickers.
Such tax or license fee shall be paid
annually for each license year beginning January 1st and ending the succeeding
December 31st. Such tax or license fee
shall be paid for and displayed not later than
(a) Any owner purchasing a vehicle shall be
allowed thirty (30) days to pay the license fees; and
(b) Any new residents shall be allowed
thirty (30) days after moving in to pay the license fee before becoming subject
to the late fee.
Sec. 31-107. Transfer - vehicle stickers.
Upon the sale or transfer of a motor
vehicle which was duly licensed under this law before such sale or transfer,
the vendor or transferor shall cause to be removed such City license for motor
vehicle so sold or transferred and the license so issued shall cease to apply
to said vehicle. A motor vehicle license
may be transferred from one motor vehicle to another. Upon application and payment of a transfer
fee of ten dollars ($10.00), the City shall issue to the owner or operator a
new license for any other vehicle which he owns or operates and which required
the same or lower fee under this ordinance.
If the license is being transferred to a motor vehicle which requires a
higher tax or license fee, the fee of the license being transferred shall apply
against the new fee. A motor vehicle
license shall not be transferable from one owner to another.
Sec. 31-108. Vehicle Sticker.
Upon payment of the specified fee, each
applicant shall be given a vehicle sticker of such design and material as may
be approved by the City Council. Said
vehicle sticker shall be fastened in a prominent place in the lower right hand
corner of the front windshield. All
expired vehicle tax stickers shall be removed from the windshield. In vehicles not having a windshield, the
vehicle sticker shall be placed in a prominent place on the vehicle.
Sec. 31-109. Antique Vehicles - stickers.
No license shall be required for any antique
vehicle, which shall be defined as same are defined by the Secretary of the
State of Illinois-Motor Vehicle Division, so long as said vehicle is registered
with the Secretary of State as an antique vehicle and displays antique vehicle
license plates.
Sec. 31-110. Penalty - vehicle sticker.
Any person, firm, or corporation that
violates, disobeys, commits, neglects, refuses to comply with or resist the
enforcement of any provision of this chapter shall be subject to a penalty of
not less than Seventy Dollars ($70.00) and not more than Five Hundred Dollars
($500.00). In the event said penalty is
not paid within fourteen (14) days, it shall double to the amount being One
Hundred and Forty Dollars ($140.00), if paid within thirty (30) days of the date
of Notice of Violation. If not paid
within thirty (30) days of said date of notice, the penalty shall be as
determined by the Administrative Adjudication Hearing Officer, pursuant to
Section 36-12 of this Code. (Article VIII; Ord.
94-42,
Sec. 31-111 - 31-119. Reserved.
ARTICLE IX. TELECOMMUNICATIONS
INFRASTRUCTURE MAINTENANCE FEE.
Ordinance
Number 97-95
Sec. 31-120. Definitions - Telecommunications Infrastructure Maintenance Fee.
"Gross Charges means the amount paid to a telecommunications retailer for the act or privilege of originating or receiving telecommunications within the City, and for all services rendered in connection therewith, valued in money whether paid in money or otherwise, including cash, credits, services, and property of every kind or nature, and shall be determined without any deduction on account of the cost of such telecommunications, the cost of the materials used, labor or service costs or any other expense whatsoever. In case credit is extended, the amount thereof shall be included only as and when paid. "Gross charges" for private line service shall include charges imposed at each channel point within the City, charges for the channel mileage between each channel point within the City, and charges for the channel mileage between each channel point within the City, and charges for that portion of the interstate inter-office channel provided within the City. However, "gross charges" shall not conclude:
(1) any amounts added to a purchaser's bill because of a charge made under (i) the fee imposed by this Section, (ii) additional charges added to a purchaser's bill under Section 9-221 or 9-222 of the Public Utilities Act
(iii)
amounts collected under Section
(iv) the tax imposed by the Telecommunications Excise Tax Act
(v) 911 surcharges or,
(vi) the tax imposed by Section 4251 of the Internal Revenue Code;
(2) charges for a sent collect telecommunication received outside the City;
(3) charges for leased time on equipment or charges for the storage of data or information or subsequent retrieval or the processing of data or information intended to change its form or content. Such equipment includes, but is not limited to, the use of calculators, computers, data processing equipment, tabulating equipment, or accounting equipment and also includes the usage of computers under a time-sharing agreement;
(4) charges for customer equipment, including such equipment that is leased or rented by the customer from any source, wherein such charges are desegregated and separately identified from other charges;
(5) charges to business enterprises certified under Section 9-222.1 of the Public Utilities Act to the extent of such exemption and during the period of time specified by the City;
(6) charges for telecommunications and all services and equipment provided in connection therewith between a parent corporation and its wholly owned subsidiaries or between wholly owned subsidiaries, and only to the extent that the charges between the parent corporation and wholly owned subsidiaries or between wholly owned subsidiaries, represent expense allocation between the corporations and not the generation of profit other than a regulatory required profit for the corporation rendering such services;
(7) bad debts ("bad dept" means any portion of a debt that is related to a sale at retail for which gross charges are not otherwise deductible or excludable that has become worthless or uncollectible, as determined under applicable federal income tax standards; if the portion of the debt deemed to be bad is subsequently paid, the retailer shall report and pay the tax on that potion during the reporting period in which the payment is made);
(8) charges paid by inserting coins in coin-operated telecommunications devices;
(9) charges for telecommunication and all services and equipment provided to the City;
"Public Right-of-Way" means any municipal street, alley, water or Public right-of-way dedicated or commonly used for utility purposes, including utility easements wherein the City has acquired the right and authority to locate or permit the location of utilities consistent with telecommunications facilities. "Public Right-of-Way" shall not include any real or personal City property that is not specifically described in the previous sentence and shall not include City buildings and other structures or improvements, regardless of whether they are situated in the public right-of-way.
"Retailer maintaining a place of business in this State", or any like term, means and includes any retailer having or maintaining within the State of Illinois directly or by subsidiary, an office, distribution facilities, transmission facilities, sales office, warehouse, or other place of business or any agent or other representative operating within this State under the authority of the retailer or its subsidiary, irrespective of whether such place of business or agent or other representative is located here permanently or temporarily, or whether such retailer or subsidiary is licensed to do business in this State.
"Sale of telecommunications at retail" means the transmitting, supplying, or furnishing of telecommunications and all services rendered in connection therewith for a consideration other than between a parent corporation and its wholly owned subsidiaries or between wholly owned subsidiaries, when the gross charge made by one such corporation to another such corporation is not greater than the gross charge paid to the retailer for their use or consumption and not for sale.
"Service address" means the location of
telecommunications equipment from which telecommunications services are
originated or at which telecommunications services are received. If this in not a defined location, as in the
case of wireless telecommunications, paging systems, maritime systems,
air-to-ground systems, and the like, "service address" shall mean the
location of the customer's primary use of the telecommunications equipment as
defined by the location in
"Telecommunications" includes, but is not limited to, messages or information transmitted through use of local, toll, and wide area telephone service, channel services, telegraph services, teletypewriter service, computer exchange services, private line services, specialized mobile radio services, or any other transmission of messages or information by electronic or similar means, between or among points by wire, cable, fiber optics, laser, microwave, radio, satellite, or similar facilities, unless the context clearly requires otherwise, "telecommunications" shall also include wireless telecommunications as hereinafter defined. "Telecommunications" shall not include value added services in which computer processing applications are used to act on the form, content, code, and protocol of the information for purposes other than transmission. "Telecommunications" shall not include purchase of telecommunications by a telecommunications service provider for use as a component part of the service provided by him or her to the ultimate retail consumer who originates or terminates end-to-end communications. Retailer access charges, right of access charges, charges for use of inter company facilities, and all telecommunications resold in the subsequent provision and used as a component of or integrated into, end-to-end telecommunications service shall not be included in gross charges as sales for resale. "Telecommunications" shall not include the provision of cable services through a cable system as defined in the Cable Communications Act of 1984 (47 U.S. C. Sections 521 and following) as now or hereafter amended or cable or other programming services subject to an open video system fee payable to the City through an open video system as defined in the Rules of the Federal Communications Commission (47 C.D.F. 76.1550 and following) as now or hereafter amended.
"Telecommunications provider" means (1) any telecommunications retailer; and (2) any person that is not a telecommunications retailer that installs, owns, operates or controls equipment in the public right-of-way that is used or designed to be used to transmit telecommunications in any form.
"Telecommunications retailer " or "retailer" or "carrier" means and includes every person engaged in the business of making sales of telecommunications at retail as defined in this Section. The City may, in its discretion, upon application, authorize the collection of the fee hereby imposed by any retailer not maintaining a place of business within this State, who, to the satisfaction of the City, furnishes adequate security to ensure collection and payment of the fee. When so authorized, it shall be the duty of such retailer to pay the fee upon all of the gross charges for telecommunications in the same manner and subject to the same requirements as a retailer maintaining a place of business within the City.
"Wireless telecommunications" includes cellular mobile telephone services, personal wireless services as defined in Section 704(C) of the Telecommunications Act of 1996 (Public Law No. 104-104) 42, U.S.C. 332(c)(7), as now or hereafter amended, including all commercial mobile radio services, and paging services. (Ord. No. 97-95, 12-97)
Sec. 31-121. Registration of
telecommunications providers.
Every telecommunications provider as
defined by this Article shall register with the City within 30 days after the
effective date of this Article or becoming a telecommunications provider,
whichever is later, on a form to be provided by the City, provided, however,
that any telecommunications retailer that has filed a return pursuant to
31-123, paragraph three of this Article shall be deemed to have registered in
accordance with this Section.
Every telecommunications provider who has
registered with the City pursuant to 31-121, paragraph one has an affirmative
duty to submit an amended registration form or current return as required by
31-123, paragraph three, as the case may be, to the City within 30 days from
the date of the occurrence of any changes in the information provided by the
telecommunications provider in the registration form or most recent return on
file with the City. (Ord. No. 97-95, 12-97)
Sec. 31-122. Municipal
telecommunications infrastructure maintenance fee.
A City telecommunications infrastructure
maintenance fee is hereby imposed upon all telecommunications retailers in the
amount of 1.0 % of all gross charges charged by the telecommunications retailer
to service addresses within the City for telecommunications originating or
received in the City.
Upon the effective date of the
infrastructure maintenance fee authorized in this Article, the City
infrastructure maintenance fee authorized hereunder shall be the only fee or
compensation for the use of all public rights-of-way within the City by
telecommunications retailers. Imposition of the infrastructure maintenance
fee provided under this Article does not, however, serve as a limitation on the
levying of any taxes or imposition of any fee otherwise authorized by law.
The City telecommunications
infrastructure maintenance fee authorized by this Section shall be collected,
enforced, and administered as set forth in Section 31-114 of this Article.(Ord. No. 97-95, 12-97)
Sec. 31-123. Collection,
enforcement, and administration of telecommunications
infrastructure maintenance fees.
A telecommunications retailer shall
charge to and collect from each customer an additional charge in an amount equal
to the City infrastructure maintenance fee attributable to that customer's
service address.
Unless otherwise approved by the City
Comptroller the infrastructure maintenance fee shall be remitted by the
telecommunication retailer to the City not later than the last day of the month
subsequent to the month in which a bill is issued to the customer, provided,
however, that the telecommunications retailer may retain an amount not to
exceed 2% of the City infrastructure maintenance fee collected by it to reimburse
itself for expenses incurred in accounting for and remitting the fee.
Remittance of the municipal
infrastructure fee to the City shall be accompanied by a return, in a form to
be prescribed by the City Comptroller which shall contain such information as
the City Comptroller may reasonably require.
Any infrastructure maintenance fee
required to be collected pursuant to this Article and any such infrastructure
maintenance fee collected by such telecommunication retailer shall constitute a
debt owed by the telecommunications retailer to the City. The charge imposed under 31-123, paragraph
one by the telecommunications retailer pursuant to this Article shall
constitute a debt of the purchaser to the telecommunications retailer who
provides such services until paid and, if unpaid, is recoverable at law in the
same manner as the original charge for such services.
If it shall appear that an amount of
infrastructure maintenance fee has been paid that was not due under the
provisions of this Article, whether as a result of a mistake of fact or an
error of law, then such amount shall be credited against any infrastructure
maintenance fee due, or to become due, under this Article, from the
telecommunications retailer who made the erroneous payment; provided, however,
the City Comptroller may request, and telecommunications retailer shall
provide, written substantiation for such credit. However, no claim for such credit may be made
more than three years after the date of the erroneous payment unless, (1) the
credit is used only to offset a claim of underpayment made by the City within
the applicable statutory period of limitations, and (2) the credit derives from
an overpayment made by the same telecommunications retailer during the
applicable statutory period of Limitation.
Amounts paid under this Article by
telecommunications retailers shall not be included in the tax base under any of
the following acts as described immediately below:
(1) "gross charges" for purpose of the Telecommunications
Excise Tax Act.
(2) "gross receipts" for purposes of the municipal utility
tax as prescribed in Section
(3) "gross charges" for purposes of the municipal
telecommunications tax as prescribed in Section
(4) "gross revenue" for purposes of the tax on annual gross
revenue of public utilities prescribed in Section 2-202 of the Public Utilities
Act.
The City shall have the right, in its
discretion, to audit the books and records of all telecommunications retailers
subject to this Article to determine whether the telecommunication retailer has
properly accounted to the City for the City infrastructure maintenance
fee. Any underpayment of the amount of
the City infrastructure maintenance fee due to the City by the
telecommunications retailer shall be paid to the City plus five (5%) percent of
the total amount of the underpayment determined in an audit, plus any costs
incurred by the City in conducting the audit, in an amount not to exceed five (5%)
percent of the total amount of the underpayment determined in an audit. Said sum shall be paid to the City within
twenty-one (21) days after the date of issuance of an invoice for same.
The City Comptroller, or his or her designee,
may promulgate such further or additional regulations concerning the
administration and enforcement of this Article, consistent with its provisions,
as may be required from time to time and shall notify all telecommunication
retailers that are registered pursuant to 31-121 of this Article of such
regulations. (Ord. No. 97-95, 12-97)
Sec. 31-124. Compliance with other
laws.
Nothing in this Article shall excuse any
person or entity from obligations imposed under any law, including but not
limited to:
(1) generally
applicable taxes; and
(2) standards for construction on, over,
under, or within, use of or repair of the public rights-of-way, including
standards relating to free standing towers and other structures upon the public
rights-of-way, as provided; and
(3) any liability imposed for the failure to
comply with such generally applicable taxes or standards governing construction
on, over, under, or within, use of or repair of the public rights-of-way; and
(4) compliance with
any ordinance or provision of this Code concerning uses or structures not
located on, over, or within the right-of-way. (Ord.
No. 97-95, 12-97)
Sec. 31-125. Existing Franchises and
Licenses.
Any franchise, license, or similar
agreements between telecommunications retailers and the City entered into
before the effective date of this Article regarding the use of public
rights-of-way shall remain valid according to and for their stated terms except
for any fees, charges or other compensation to the extent waived. (Ord. No. 97-95, 12-97)
Sec. 31-126. Penalties.
Any telecommunications provider who
violates disobeys, omits, neglects or refuses to comply with any of the
provision of this Article shall be subject to fine in accordance with the
general penalty provisions of the City Municipal Code. (Ord.
No. 97-95, 12-97)
Sec. 31-127. Enforcement.
Nothing in this Article shall be
construed as limiting any additional or further remedies that the City may have
for enforcement of this Article. (Ord. No. 97-95,
12-97)
Sec. 31-128. Severability.
If any section, subsection, sentence,
clause, phrase or portion of this Article is for any reason held invalid or
unconstitutional by any court of competent jurisdiction, such portion shall be
deemed a separate, distinct, and independent provision and such holding shall
not affect the validity of the remaining portions hereof. (Ord.
No. 97-95, 12-97)
Sec. 31-129. Conflict.
This Article supersedes all Articles or
parts of Articles or Chapters adopted prior hereto which are in conflict herewith
to the extent of such conflict. (Ord. No. 97-95,
12-97)
Sec. 31-130. Waiver and Fee
Implementation.
The City hereby waives all fees, charges,
and other compensation that may accrue, after the effective date of the waiver,
to the City by a telecommunications retailer pursuant to any existing City
franchise, license, or similar agreement with a telecommunications retailer
during the time the City imposes the Telecommunications Infrastructure
Maintenance Fee. This waiver shall only
be effective during the time the Infrastructure Maintenance Fee provided for in
this Ordinance is subject to being lawfully imposed on the telecommunication
retailer and collected by the telecommunications retailer from the customer.
The City Clerk shall send a notice of the
waiver by certified mail/return receipt requested to each telecommunications
retailer with whom the City has a franchise.
The City infrastructure maintenance fee
provided for in this Ordinance shall become effective and imposed on the first
day of the month not less than ninety (90) days after the City provides written
notice by certified mail to each telecommunications retailer with whom the City
has an existing franchise, license, or similar agreement that the City waives
all compensation under such existing franchise, license, or similar agreement
during such time as the fee is subject to being lawfully imposed and collected
by the retailer and remitted to the City.
The infrastructure maintenance fee shall apply to gross charges billed
on or after the effective date as established in the preceding sentence. (Ord. No. 97-95,
12-97)
Sec. 131 - 134 Reserved.
ARTICLE
X - MUNICIPAL GAS USE TAX
Sec. 31-135 - Short
Title - Municipal Gas Use Tax.
The tax imposed by this Article shall be
known as the "Municipal Gas Use Tax" and is imposed in addition to
all other taxes by the City of
Sec. 31-136. Definitions - Gas Use Tax.
For the purpose of this Article, the following
definitions shall apply:
(a) "Person" means any
natural individual, firm, trust, estate, partnership, association, joint stock
company, joint venture, corporation, limited liability company, municipal
corporation or political subdivision of this State, or a receiver, trustee,
conservator or other representative appointed by order of any court.
(b) "Public Utility" means
a public utility as defined in Section 3-105 of the Public Utilities Act.
(c) "Public Utilities Act"
means the Public Utilities Act, as amended, Illinois Compiled Statutes, Chapter
220, Section 5/1-101 et seq.
(d) "Transportation retail
Purchaser" means any person who purchases transportation gas in a sale
at retail.
(e) "
Sec. 31-137. Municipal Gas Use Tax.
(a) Except as otherwise provided by this
Article, a tax imposed on the privilege of using or consuming gas in the City
of Kankakee that is purchased in sale at retail at the rate of ( ) cent(s) per therm.
(b) The ultimate incidence of and liability
for payment of the tax is on the Transportation 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 Transportation Retail Purchaser
shall pay the tax, measured by therms of gas
delivered to the Transportation Retail Purchaser's premises, to the public
utility designated to collect the tax pursuant to Section 31-136 of this Code,
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 15th day of the
second month following the month in which the gas is delivered to the
Transportation Retail Purchaser if no public utility has been designated to
collect the tax, pursuant to Section 31-114 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 Transportation Retail Purchaser properly subject to a tax
imposed by any state or by the City or other municipality with respect to the
sale at retail of such gas, whether such tax is imposed upon the Transportation
Retail Purchaser, or upon the seller and separately charged to the
transportation Retail Purchaser by the seller, shall be exempt from the tax
imposed by this Article. For purposes of
this paragraph only, any change imposed on a Non-Transportation Retail
Purchaser pursuant to Section 9-221 or Section 9-222 of the Public Utilities
Act with respect to a sale at retail shall be treated as a tax properly imposed
on the Non-Transportation Retail Purchaser by the State of
(e) A purchaser who purchases gas for resale
and therefore does not pay the tax imposed by this Article with respect to the
use of consumption of the gas, but who later uses or consumes part or all of
the gas, shall pay the tax directly to the City of Kankakee Treasurer on or
before the 15th day of the second month following the month in which the gas is
used or consumed.
(f) The tax shall apply to gas for which
the delivery to the customer is billed by a public utility after
Sec. 31- 138. Collection
of Gas Use Tax.
The City of Kankakee Treasurer is
authorized to enter into a contract for collection of the tax imposed by this Article
with any public utility providing gas service in the City of
1. The Public utility will collect their
tax with respect to gas delivered by it to its transportation customers as an
independent contractor.
2. The public utility will remit collected
taxes to the City of Kankakee Treasurer no more often than once each month.
3. The public utility will be entitled to
withhold from tax collections a service fee not to exceed 3 percent of the
amount collected and timely remitted to the City Treasurer.
4. The
obligation of the public utility to collect and remit the tax shall not apply
to gas deliveries billed by the public utility to a Transportation Retail Purchaser
prior to a date two months subsequent to the execution of such contract.
5. The
public utility shall not be liable to the City of Kankakee for any tax not
actually collected from a Transportation Retail Purchaser; and
6. Such
additional terms as the parties may agree upon.
A public utility
designated to collect the tax imposed by this Chapter from its customers shall
bill each customer for the tax on all gas delivered to the customer unless the
customer's use or consumption is exempt from the tax pursuant to Section 31-137
of this code.
Sec. 31-139. Books and Records - Gas Use Tax.
(a) Every
taxpayer shall keep accurate books and records, including original source
documents and books of entry, denoting the activities or transactions that gave
rise, or may have given rise to any tax liability or exemption under this
Article. All such books and records
shall, at all times during business hours, be subject to and available for
inspection by the City of
(b) Every
person that delivers customer-owned gas within the corporate limits of the City
of
ARTICLE X
Section 31-140
Municipal Gas Use Tax
1. Short
Title
The tax imposed by this Article shall be known as the "Municipal Gas Use Tax" and
is imposed in addition to all other taxes imposed by the City of
2.
Definitions
For the purpose of this Article, the following
definitions shall apply:
a.
"Person"
means any individual, firm, trust, estate, partnership, association, joint
stock company, joint venture, corporation, limited liability company, municipal
corporation or political subdivision of this state, or a receiver, trustee,
conservator or other representative appointed by order of any court.
b.
"Public
Utility" means a public utility as defined in Section 3-105 of the Public
Utilities Act.
c.
"Public
Utilities Act" means the Public Utilities Act as amended, (220 ILCS
5/l-101 et seq.).
d.
"Retail
Purchaser" means any Person who purchases gas in a
e.
"
3.
Use 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 a
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 4 of this Article 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 4 or if the gas is delivered
by a person other than a Public Utility so designated.
d.
Nothing
in this article shall be construed to impose a tax upon any person, business or
activity which, under the constitutions of the
e.
A person 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.
The
tax shall apply to gas for which the delivery to the Retail Purchaser is billed by a Public Utility on or after
g.
If it shall appear that an amount of tax has been paid which was
not due under the provisions of this Article, whether as a result of a mistake
of fact or an error of law, then such amount shall be (i)
credited against any tax due, or to
become due, under this Article from the taxpayer who made the erroneous payment
or (ii) subject to a refund if no such tax is due or to become due; provided
that no amounts erroneously paid more than three (3) years prior to the filing
of a claim therefore shall be so credited or refunded.
h.
No
action to recover any amount of the tax due under the provisions of this
Article shall be commenced more than three (3) years after the sue date of such
amount.
i.
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 upon the seller of such gas
pursuant to the City's municipal utility tax, as amended from time to time
[citation to ordinance or code section] authorized pursuant to Section
8-11-2 of the Illinois Municipal Code
(65 ILCS 5/8-11-2).]
4. Books and records.
Every taxpayer shall keep accurate books and
records, including original source documents and books of entry, denoting the
activities or transactions that gave rise, or may have given rise to any tax
liability or exemption under this Article/. All such books and records shall, at all times during business hours, be subject to and
available for inspection by the City.
TAXATION
ARTICLE II. FOREIGN FIRE INSURANCE COMPANY TAX
Fees
paid to firemen's pension fund............................................................................... 31
- 19
Premium accounting ‑ foreign fire
insurance................................................................... 31
- 17
Tax
imposed ‑ foreign fire insurance.............................................................................. 31
- 16
Taxes foreign fire insurance........................................................................................... 31
- 18
ARTICLE III. MUNICIPAL RETAILERS' OCCUPATION TAX
Filing of monthly report ‑ municipal
retailers.................................................................. 31
- 31
Tax
imposed ‑ municipal retailer's ................................................................................ 31
- 30
ARTICLE IV. MUNICIPAL USE TAX
Collection municipal use tax.......................................................................................... 31
- 44
Tax
imposed; amount ‑ municipal use tax........................................................................ 31-43
ARTICLE V. MUNICIPAL UTILITY TAX
Book
and Record
..31 - 68
Collection
of taxes
31 - 65
Credits
and refunds
...31 - 69
Definitions
31
- 63
Definitions ‑ Municipal utility tax................................................................................... 31
- 55
Effective date ‑ municipal utility tax. ............................................................................. 31
- 61
Erroneous payment ‑ municipal utility tax....................................................................... 31
- 60
Exemptions Municipal utility tax.................................................................................... 31
- 57
Filing
of return; payment ‑ M.U.T................................................................................. 31
- 59
Penalty for violation of municipal utility tax..................................................................... 31
- 62
Resales
.31
- 67
Tax
imposed
31 - 64
Tax
imposed ‑ municipal utility tax................................................................................ 31
- 56
Tax
in addition to tax for use of public ways.................................................................. 31
- 58
Tax remittance and return
31 -
66
ARTICLE VI. AUTOMOBILE RENTING TAX
Collection
‑ use tax ‑ rented autos................................................................................ 31
- 77
Definitions
‑ natural gas tax.31-.................................................................................... 31
- 86
Duties
of Treasurer re: natural gas tax........................................................................... 31
- 90
Imposed ‑ use tax for rented
autos................................................................................ 31
- 75
Natural gas tax ‑ penalty............................................................................................... 31
- 88
Natural
Gas Tax imposed............................................................................................. 31
- 87
Penalty for not paying natural gas tax............................................................................ 31
- 88
Record keeping ‑ natural gas tax................................................................................... 31
- 89
Report
required ‑ occupation tax.................................................................................. 31
- 84
Report
required; payment of tax ‑ rented autos............................................................ 31
- 76
Tax
imposed ‑ occupation............................................................................................ 31
- 83
ARTICLE VII. MUNICIPAL TELECOMMUNICATIONS TAX.
Collection of tax by retailers......................................................................................... 31
- 93
Definitions ‑ telecommunications tax.............................................................................. 31
- 91
Filing
returns and remittance by retailers........................................................................ 31
- 95
Filing returns/payments by taxpayers............................................................................. 31
- 96
Maintaining
records ‑ telecommunications tax................................................................ 31
- 98
Payment ‑ occupation tax............................................................................................. 31
- 85
Registration for telecommunications tax......................................................................... 31
- 94
Resale
numbers for telecommunications tax................................................................... 31
- 97
Severability ‑ telecommunications tax............................................................................ 31
- 99
Tax
imposed ‑ telecommunicatons................................................................................ 31
- 92
ARTICLE VIII. ANNUAL MOTOR VEHICLE STICKER TAX.
Antique
Vehicles ‑
stickers........................................................................................ 31
- 109
Application‑issuance ‑ vehicle
stickers........................................................................ 31
- 105
Dealer license vehicle stickers..................................................................................... 31
- 104
Definition motor vehicle tax......................................................................................... 31
- 101
Fees ‑ vehicle stickers. ........................................................................................... 31
- 103
Motor Vehicle Sticker Tax......................................................................................... 31
- 100
Penalty ‑ vehicle sticker.............................................................................................. 31
- 110
Persons subject to motor vehicle sticker...................................................................... 31
- 102
Time of payment ‑ vehicle stickers.............................................................................. 31
- 106
Transfer ‑ vehicle stickers........................................................................................... 31
- 107
Vehicle Sticker........................................................................................................... 31
- 108
ARTICLE IX. TELECOMMUNICATIONS
Collection,
enforcement, and administration of telecommunication................................ 31 - 123
Compliance with other laws........................................................................................ 31
- 124
Conflict...................................................................................................................... 31
- 129
Definitions
‑ Telecommunications Maintenance Fee..................................................... 31
- 120
Enforcement............................................................................................................... 31
- 127
Existing Franchises and Licenses................................................................................. 31
- 125
Municipal
telecommunications infrastructure maintenance fee....................................... 31
- 122
Penalties.................................................................................................................... 31
- 126
Registration of telecommunications providers.............................................................. 31
- 121
Severability................................................................................................................ 31
- 128
Waiver
and Fee Implementation
31 130
ARTICLE X Section 31-140 Municipal Gas Use Tax 31-140