G16-12 • Ordinance No. G16-12
AN ORDINANCE
AMENDING ORDINANCE NO. G56-11 AND CHAPTER 4.14
OF THE ELGIN MUNICIPAL CODE ESTABLISHING A
MUNICIPAL ELECTRICITY USE TAX
WHEREAS, the City of Elgin is a home rule unit pursuant to Article VII Section 6 of the
Illinois Constitution; and
WHEREAS, as a home rule unit the City of Elgin may exercise any power and perform any
function pertaining to its government and affairs including,but not limited to,the power to regulate
for the protection of the public health, safety, morals and welfare and to tax; and
WHEREAS, 65 ILCS 5/8-11-2 provides in part that the corporate authorities of any
municipality may tax 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 rates specified in such
statute, calculated on a monthly basis for each purchaser; and
WHEREAS, the city council has previously established a municipal electricity use tax
pursuant to Ordinance No. G56-11 adopted by the city council of the City of Elgin on December 21,
• 2011; and
WHEREAS, the city council of the City of Elgin has determined that it is necessary and
desirable to provide for certain technical amendments to such ordinance establishing a municipal
electricity use tax with respect to the effective date of such tax and with respect to the legality of
resales.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF
ELGIN, ILLINOIS:
Section 1. That Section 1 of Ordinance No. G56-11 providing for a municipal electricity
use tax pursuant to a new Chapter 4.14 of the Elgin Municipal Code be and is hereby further
amended by amending subparagraph D of Section 4.14.030 of the Elgin Municipal Code, 1976, as
amended, entitled "Electrical Use Tax Kilowatt Hour Tax Imposed; Amount" to read as follows:
"D. The tax shall be imposed with respect to the use or consumption of
electricity by residential customers and non-residential customers
beginning with the first bill issued on or after July 1, 2012."
Section 2. That Section 1 of Ordinance No. G56-11 providing for a municipal electricity
use tax pursuant to a new Chapter 4.14 of the Elgin Municipal Code, be and is hereby further
•
amended by amending subparagraph A of Section 4.14.060 of the Elgin Municipal Code, 1976, as
• amended, entitled "Resales" to read as follows:
"A. Resale of Electricity. 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 Finance Department 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. The
Finance Department shall issue a resale number only in the limited
circumstances where the resale of electricity is still authorized by
law."
Section 3. That all ordinances or parts of ordinances in conflict with the provisions of this
ordinance be and are hereby repealed to the extent of any such conflict.
Section 4. That this ordinance shall be in full force and effect upon its passage and
publication in the manner provided by law.
David J. aWain, fKayor
• Presented: March 21, 2012
Passed: March 21, 2012
Vote: Yeas: 5 Nays: 1 •
Recorded: March 21, 2012 OROSRUM11.
Published: March 23, 2012 f,
Attest:
Kimberly Dewis, Clerk
•