Pursuant to Illinois Law, including 65 ILCS, 5/8-11-2, a tax imposed by the city of Wilmington, Will County, Illinois, on all persons engaged in the following occupations or privileges:
(A) Persons engaged in business of transmitting messages by means of electricity, at the rate of 5% of the gross receipts from such business originating within the corporate limits of the city.
(B) Persons engaged in the business of distributing, supplying, furnishing, or selling gas for use or consumption within the corporation limits of the city and not for resale, at the rate of 5% of the gross receipts therefrom.
(C) Persons engaged in the business of distributing, supplying, furnishing, or selling electricity for use or consumption within the limits of the city and not for resale, at the rate of 5% of the gross receipts therefrom. The tax imposed by this section 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 by Section 125.10 of this Chapter 125. (Ord. 1093, passed 4-17-90; Am. Ord. 1121, passed 4-2-91; Am. Ord. 1143, passed 4-7-92; Am. Ord. 1165, passed 4-6-93; Am. Ord. 1182, passed 4-19-94; Am. Ord. 1204, passed 4-18-95; Am. Ord. 1225, passed 5-21-96; Am. Ord. 1289, passed 7-21-98; Am. Ord. 1293, passed 9-1-98)

For the purpose of this chapter, the following definitions shall apply:
(A) “Gross receipts” means the consideration received for the transmission of messages, or for distributing, supplying, furnishing or selling gas or electricity for use or consumption and not for resale, as the case may be; and for all services rendered in connection therewith valued in money, whether received in money or otherwise, including cash, credit, services and property of every kind and material and for all services rendered therewith; and shall be determined without any deduction on account of the cost of transmitting 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. The term “gross receipts” shall not include any charges added to customers’ bills pursuant to the provisions of Section 9-221 or 9-222 of the Illinois Public Utilities Act or any other separately stated charge added to customers’ bills in respect of any tax or other governmental imposition.
(B) “Transmitting messages,” for the purpose of this chapter, means that definition as provided in 65 ILCS 5/8-11-2(d) and that definition is hereby adopted by reference.
(C) “Person,” for the purpose of this chapter, means that definition as provided in 65 ILCS 5/8-11-2(d) and that definition is hereby adopted by reference. (Ord. 1093, passed 4-17-90; Am. Ord. 1121, passed 4-2-91; Am. Ord. 1143, passed 4-7-92; Am. Ord. 1165, passed 4-6-93; Am. Ord. 1182, passed 4-19-94; Am. Ord. 1204, passed 4-18-95; Am. Ord. 1225, passed 5-21-96)

No tax is imposed by this chapter with respect to any transaction in interstate commerce or otherwise to the extent to which such business may not, under the Constitution and statutes of the United States, be made subject to taxation by this state or any political subdivision thereof; nor shall any persons engaged in the business of distributing, supplying, furnishing or selling gas or electricity, or engaged in the business of transmitting messages be subject to taxation under the provisions of this chapter for such transactions as are or may become subject to taxation under the provisions of the Municipal Retailers Occupation Tax Act authorized by Article 8 Division 11 of the Illinois Municipal Code, as amended. (Ord. 1093, passed 4-17-90; Am. Ord. 1121, passed 4-2-91; Am. Ord. 1143, passed 4-7-92; Am. Ord. 1165, passed 4-6-93; Am. Ord. 1182, passed 4-19-94; Am. Ord. 1204, passed 4-18-95; Am. Ord. 1225, passed 5-21-96)

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, thereon or thereunder of poles, wires, pipes or other equipment used in the operation of the taxpayer’s business. (Ord. 1093, passed 4-17-90; Am. Ord. 1121, passed 4-2-91; Am. Ord. 1143, passed 4-7-92; Am. Ord. 1165, passed 4-6-93; Am. Ord. 1182, passed 4-19-94; Am. Ord. 1204, passed 4-18-95; Am. Ord. 1225, passed 5-21-96)

This chapter shall take effect on July 1, 1996 after its publication as provided by law 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 first day of July, 1996, and shall continue in full force and effect until amended or repealed by the city. (Ord. 1093, passed 4-17-90; Am. Ord. 1121, passed 4-2-91; Am. Ord. 1143, passed 4-7-92; Am. Ord. 1165, passed 4-6-93; Am. Ord. 1182, passed 4-19-94; Am. Ord. 1204, passed 4-18-95; Am. Ord. 1225, passed 5-21-96)

On or before the last day of August 1996, and on the last day of August 1996, each taxpayer shall make a return to the city treasurer for the month of July 1996 stating:
(A) His name;
(B) His principal place of business;
(C) His gross receipts during those months upon the basis of which the tax is imposed;
(D) Amount of tax;
(E) Such other reasonable and related information as the corporate authorities may require. (Ord. 1093, passed 4-17-90; Am. Ord. 1121, passed 4-2-91; Am. Ord. 1143, passed 4-7-92; Am. Ord. 1165, passed 4-6-93; Am. Ord. 1182, passed 4-19-94; Am. Ord. 1204, passed 4-18-95; Am. Ord. 1225, passed 5-21-96)

On or before the last day of each month thereafter, each taxpayer shall make a like return to the city treasurer for a corresponding one-month period.
The taxpayer making the return herein provided for shall, at the time of making such return, pay to the city treasurer the amount of tax herein imposed; provided that in connection with any return the taxpayer may, if he so elects, report and pay an amount based upon his total billings of business subject to the tax during the period for which the return is made (exclusive of any amounts previously billed) with prompt adjustments of later payments based upon any differences between such billings and the taxable gross receipts. (Ord. 1093, passed 4-17-90; Am. Ord. 1121, passed 4-2-91; Am. Ord. 1143, passed 4-7-92; Am. Ord. 1165, passed 4-6-93; Am. Ord. 1182, passed 4-19-94; Am. Ord. 1204, passed 4-18-95; Am. Ord. 1225, passed 5-21-96)

If it shall appear that an amount of tax has been paid which was not due under the provisions of this chapter, 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 chapter from the taxpayer who made the erroneous payment; provided that no amounts erroneously paid more than three years prior to the filing of a claim therefor shall be so credited. (Ord. 1093, passed 4-17-90; Am. Ord. 1121, passed 4-2-91; Am. Ord. 1143, passed 4-7-92; Am. Ord. 1165, passed 4-6-93; Am. Ord. 1182, passed 4-19-94; Am. Ord. 1204, passed 4-18-95; Am. Ord. 1225, passed 5-21-96)

No action to recover any amount of tax due under the provisions of this chapter shall be commenced more than three years after the due date of such amount. (Ord. 1093, passed 4-17-90; Am. Ord. 1121, passed 4-2-91; Am. Ord. 1143, passed 4-7-92; Am. Ord. 1165, passed 4-6-93; Am. Ord. 1182, passed 4-19-94; Am. Ord. 1204, passed 4-18-95; Am. Ord. 1225, passed 5-21-96)

(A) A tax is imposed on all persons engaged in the following occupations or privileges:
The privilege of using or consuming electricity acquired in a purchase at retail and used or consumed within the corporate limits of the municipality at the following rates, calculated on a monthly basis for each purchaser:
(1) For the first 2,000 kilowatt-hours used or consumed in a month; 0.550 cents per kilowatt-hour.
(2) For the next 48,000 kilowatt-hours used or consumed in a month; 0.361 cents per kilowatt-hour.
(3) For the next 50,000 kilowatt-hours used or consumed in a month; 0.325 cents per kilowatt-hour.
(4) For the next 400,000 kilowatt-hours used or consumed in a month; 0.316 cents per kilowatt-hour.
(5) For the next 500,000 kilowatt-hours used or consumed in a month; 0.307 cents per kilowatt-hour.
(6) For the next 2,000,000 kilowatt-hours used or consumed in a month; 0.289 cents per kilowatt-hour.
(7) For the next 2,000,000 kilowatt-hours used or consumed in a month; 0.284 cents per kilowatt-hour.
(8) For the next 5,000,000 kilowatt-hours used or consumed in a month; 0.280 cents per kilowatt-hour.
(9) For the next 10,000,000 kilowatt-hours used or consumed in a month; 0.275 cents per kilowatt-hour.
(10) For all electricity used or consumed in excess of 20,000,000 kilowatt-hours in a month; 0.271 cents per kilowatt-hour.
The tax rates set forth in the preceding table will be used at least through December 31, 2008, are proportional to the rates enumerated in 65 ILCS Section 5/8-11-2 (as modified by Public Act 90-561), and do not exceed the revenue that could have been collected during 1997 using the rates enumerated in 65 ILCS Section 5/8-11-2 (as modified by Public Act 90-561).
(B) Pursuant to 65 ILCS Section 5/8-11-2, the rates set forth in subsection (A) of this section shall be effective: (1) on October 1, 1998 for residential customers; and (2) on the earlier of (a) the first bill issued on or after January 1, 2001, or (b) the date of the first bill issued pursuant to 220 ILCS Section 5/16-104, for nonresidential customers.
(C) The provisions of Section 125.10 shall not be effective until October 1, 1998. (Ord. 1289, passed 7-21-98; Am. Ord. 1293, passed 9-1-98)

None of the taxes authorized by this chapter may be imposed with respect to any transaction in interstate commerce or otherwise to the extent to which the business or privilege may not, under the Constitution and statutes of the United States, be made the subject of taxation by this state or any political subdivision thereof; nor shall any persons engaged in the business of distributing, supplying, furnishing, or selling or transmitting gas, water or electricity, or engaged in the business of transmitting messages, or using or consuming electricity acquired in a purchase at retail, be subject to taxation under the provisions of this chapter for those transactions that are or may become subject to taxation under the provisions of the “Municipal Retailers’ Occupation Tax Act” authorized by Section 8-11-1; nor shall any tax authorized by this chapter be imposed upon any person engaged in a business or on any privilege unless the tax is imposed in like manner and at the same rate upon all persons engaged in business of the same class in the municipality, whether privately or municipality owned or operated, or exercising the same privilege within the municipality. (Ord. 1289, passed 7-21-98)

Such tax shall be in addition to other taxes levied upon the taxpayer or its business. (Ord. 1289, passed 7-21-98)

The tax authorized by this chapter shall be collected from the purchaser by the person maintaining a place of business in this state who delivers the electricity to the purchaser. This tax shall constitute a debt of the purchaser to the person who delivers the electricity to the purchaser and if unpaid, is recoverable in the same manner as the original charge for delivering the electricity. Any tax required to be collected pursuant to this chapter and any such tax collected by a person delivering electricity shall constitute a debt owed to the municipality by such person delivering the electricity; provided that the person delivering electricity shall be allowed a 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 to reimburse the person delivering the electricity for the expense incurred in keeping records, billing customers, preparing and filing returns, remitting the tax and supplying data to the municipality upon request. If the person delivering electricity fails to collect the tax from the purchaser, then the purchaser shall be required to pay the tax directly to the municipality in the manner prescribed by the municipality. Persons delivering electricity who file returns pursuant to this section shall, at the time of filing such return, pay the municipality the amount of the tax collected pursuant to this chapter. (Ord. 1289, passed 7-21-98; Am. Ord. 1293, passed 9-1-98)

(A) On or before the last day of each month, each taxpayer shall make a return to the city for the preceding month stating:
(1) His name.
(2) His principal place of business.
(3) His gross receipts and/or kilowatt-hour usage during the month 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 required.
(B) The taxpayer making the return herein provided for shall, at the time of making such return, pay to the city 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. 1289, passed 7-21-98)

(A) If it shall appear that an amount of tax has been paid which was not due under the provisions of this chapter, 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 chapter from the taxpayer who made the erroneous payment; provided that no amounts erroneously paid more than three years prior to the filing of a claim therefor shall be so credited.
(B) No action to recover any amount of tax due under the provisions of this chapter shall be commenced more than three years after the due date of such amount. (Ord. 1289, passed 7-21-98)

Any person, firm or corporation violating any provision in this title, for which another penalty is not provided, shall for a first conviction be fined not less than $25 nor more than $750, for a second conviction within one year thereafter, the person, firm or corporation shall be fined not less than $100 nor more than $750 and for a third or subsequent conviction within one year after the first conviction, the person, firm or corporation shall be fined not less than $250 nor more than $750. A separate offense shall be deemed committed on each day during or which a violation occurs or continues. (Ord. 1093, passed 4-17-90; Am. Ord. 1121, passed 4-2-91; Am. Ord. 1143, passed 4-7-92; Am. Ord. 1165, passed 4-6-93; Am. Ord. 1182, passed 4-19-94; Am. Ord. 1204, passed 4-18-95; Am. Ord. 1225, passed 5-21-96; Am. Ord. 1289, passed 7-21-98; Ord. 1574, passed 7-15-03)