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2019-163 Ordinance Amending City Code Chapter 51.3 Utility Tax
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2019-163 Ordinance Amending City Code Chapter 51.3 Utility Tax
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Last modified
10/10/2019 3:46:45 PM
Creation date
10/10/2019 3:46:18 PM
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Resolution/Ordinance
Res Ord Num
2019-163
Res Ord Title
2019-163 Ordinance Amending City Code Chapter 51.3 Utility Tax
Department
Legal
Approved Date
10/7/2019
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Those persons responsible for paying or collecting the taxes imposed by subsections(a)and <br /> (b) hereof shall submit returns to the City �I�rcasurer�, including the t�es due, far all such taxes <br /> arising out of gross receipts generated by customer bills a��d kVl�h uscd o�� consl�med issued on or <br /> after_iGznuar��1=2()?0€�r-���--�()-k-6. <br /> 1z�•�n-'cii':`ivai=ic...iv�G TI (�i�-c�.r•,.-i�-�--, *riiz�'iicc�:T-:ti�',+-r-frcri-tr-ln'—i-ii-=iao;�G��1-6i7-••••.f.-"7 <br /> �t . . --��tt���H�� <br /> {Amended, Ordinance ?(�19-x�=?-�-��-�f�, C)cta(�e�• 7, 2019rT��,h;m��=?�3�} <br /> 3. EXCEPTIQNS. Nane of the taxes authorized by this Chapter may be imposed with <br /> respect to any transaction in interstate commerce or atherwise ta the extent to which the business <br /> or privilege may n4t, under the Constitution and statutes of the United States, be made the <br /> subject af taxation by this State or any political subdivision thereof; nar sha11 any persons taa�ed <br /> hereunder be subject ta taxation under the provisions of this Chapter for those transactions that <br /> are or may become subject to taxation under the provisians of the"Municipal Retailers'4ccupation <br /> Tax Act" authorized by Sectian &11-1 ofthe I1linois Municipal Cade (b5 ILCS 5I8- <br /> 11-1}; nor sha11 any taat authorized by this Chapter be imposed upon any person engaged in a <br /> business or on any privilege unless the taa� is imposed in a like manner and at the same rate upon <br /> all persons engaged in business of the same class in the municipality, whether privately ar <br /> municipally owned or aperated, or exercising the same privilege within the municipality. <br /> 4. ADDITIt}NAL TAXES. Such taa�es sha11 be in additian to other taxes levied upon <br /> the taxpayer ar its business. <br /> 5. COLLECTION. The tax autharized by Sectian 2(b} of this Chapter sha�l be <br /> collected fram the purchaser by the person maintaining a place of business in this State who delivers <br /> the electricity to the purchaser. This t� sha�l constitute a debt of the purchaser to the person <br /> who delivers the electricity ta the purchaser and if unpaid, is recoverable in the same <br />
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