2024-161 Ordinance Creating City Code Chapter 51.6 - Municipal Gas Use Tax

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(d) In the event that a Retail Purchaser pays in excess of the Forty Million therms maximum amount pursuant to Section 3 of this Chapter, the City agrees to rebate the excess payment paid by the Retail Purchaser within forty-five (45) days of proof of such excess payment by the Retail Purchaser and receipt of such excess payment from the Public Utility. 5. EXEMPTION. To prevent multiple taxation, the use of gas in the City by a Retail Purchaser shall be exempt from the tax imposed by this Chapter 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 set forth in Chapter 51.3 of the Decatur City Code and authorized pursuant to Section 8-11-2 of the Illinois Municipal Code (65 ILCS 5/8-11-2). 6. BOOKS AND RECORDS. Every tax collector and every taxpayer required to pay any of the taxes imposed by this Chapter shall keep accurate books and records of its business or activity, including contemporaneous books and records denoting the transactions that give 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 by employees or agents of the City at all times during regular business hours of the tax collector or taxpayer. 7. EFFECTIVE DATE. This tax shall apply to gas for which the delivery to the Retail Purchaser is billed by a Public Utility on or after April 1, 2025. 8. SEVERABILITY. If any portion of this Chapter is found invalid or unenforceable by any court of competent jurisdiction, the remainder shall continue in full force and effect. 9.LATE PAYMENT; FAILURE TO FILE. A. In the event any person who is required under this Chapter to file a tax return with the City fails to file a return when and as required, such person shall pay to the City, in addition to