Arlington Heights § Section 7.1001 Taxation & Revenue Section Municipal Gas Use Tax This section establishes the "Municipal Gas Use Tax" which is imposed in addition to any other taxes levied by the Village, the State of Illinois, or other governmental entities. View in Arlington Heights’s full code →
Arlington Heights § Section 7.1002 Taxation & Revenue Section Definitions This section defines key terms used within the Municipal Gas Use Tax article. It clarifies the scope of 'Person', references the definition of 'Public Utility' from state law, and defines 'Retail Purchaser' and 'Sale at Retail' in the context of gas consumption. View in Arlington Heights’s full code →
Arlington Heights § Section 7.1003 Taxation & Revenue Section Tax This section imposes a municipal gas use tax of $0.05 per therm on the privilege of using or consuming gas purchased at retail in Arlington Heights. The tax is ultimately paid by the retail purchaser and is collected by designated public utilities or directly by the Finance Department. View in Arlington Heights’s full code →
Arlington Heights § Section 7.1004 Taxation & Revenue Section Collection of Tax by Public Utility This section authorizes designated village officials to contract with public utilities for the collection of a municipal gas use tax. The contract requires utilities to collect the tax, remit it monthly, and allows them to retain a 3% service fee. View in Arlington Heights’s full code →
Arlington Heights § Section 7.1005 Taxation & Revenue Section Books and Records This section mandates that all taxpayers maintain accurate books and records related to their tax liability or exemptions under the Municipal Gas Use Tax. These records must be available for inspection by the Village during business hours. View in Arlington Heights’s full code →
Arlington Heights § Section 7.1006 Taxation & Revenue Section Government Entity Exemptions View in Arlington Heights’s full code →
Bannockburn § 210.11 Taxation & Revenue Section Tax imposed; rate; administration This section imposes a 6% simplified municipal telecommunications tax on intrastate and interstate telecommunications purchased at retail within Bannockburn. The tax is administered and enforced by the Illinois Department of Revenue. View in Bannockburn’s full code →
Bannockburn § 210.12 Taxation & Revenue Section Exemptions This section exempts any act or privilege from the telecommunications tax if it cannot be taxed by the Village under the U.S. Constitution or statutes. It essentially defers to federal law regarding the Village's taxing authority. View in Bannockburn’s full code →
Bannockburn § 210.13 Taxation & Revenue Section Retailer responsibility; collection This section mandates that retailers operating in Bannockburn who sell telecommunications must collect a telecommunications tax from their customers and remit it to the Illinois Department of Revenue. It defines 'retailer' by referencing state law and specifies that the tax should be added to gross charges for telecommunications services. View in Bannockburn’s full code →
Bannockburn § 210.14 Taxation & Revenue Section Returns to be filed; payment of tax This section mandates that retailers responsible for collecting the telecommunications tax must file a monthly return with the Illinois Department of Revenue for the preceding calendar month. The filing process must adhere to the procedures outlined in 35 ILCS 636/5-50. View in Bannockburn’s full code →
Barrington § 3.2D-1 Taxation & Revenue Section Definitions This section defines key terms relevant to the Municipal Electric Utility Tax. It clarifies who qualifies as a 'person', what constitutes 'person maintaining a place of business in this state', 'public utility', 'purchase at retail', 'purchaser', 'tax collector', and the 'village' itself. View in Barrington’s full code →
Barrington § 3.2D-10 Taxation & Revenue Section Credits and refunds This section outlines the procedures and limitations for claiming refunds or credits for municipal electric utility taxes. It establishes a one-year deadline for refund/credit claims and allows for the application of unused credits from a previous tax article against the current municipal electric utility tax if the original tax was replaced. View in Barrington’s full code →
Barrington § 3.2D-11 Taxation & Revenue Section Penalties This section outlines penalties for violations of the Municipal Electric Utility Tax article. It specifies fines for failing to make a return, making a fraudulent return, or willfully violating other provisions, and allows for civil action to recover unpaid taxes. View in Barrington’s full code →
Barrington § 3.2D-2 Taxation & Revenue Section Tax imposed This section imposes a municipal electric utility tax on the privilege of using or consuming electricity within the village. The tax is calculated on a monthly basis with a tiered rate structure based on kilowatt hours consumed. View in Barrington’s full code →
Barrington § 3.2D-3 Taxation & Revenue Section Exemptions from tax This section outlines exemptions from the Municipal Electric Utility Tax for electricity intended for resale. It details the process for obtaining a resale number, the grounds for cancellation, and how to handle situations involving partial resale and consumption. View in Barrington’s full code →
Barrington § 3.2D-5 Taxation & Revenue Section Compliance with other laws This section states that the Municipal Electric Utility Tax will not be imposed if doing so would violate federal or Illinois state law, including constitutional provisions. View in Barrington’s full code →
Barrington § 3.2D-6 Taxation & Revenue Section Implementation of tax This section establishes the effective date for a municipal electric utility tax. The tax will commence with the first bill issued on or after July 1, 2009, and will remain in effect thereafter for both residential and nonresidential customers. View in Barrington’s full code →
Barrington § 3.2D-7 Taxation & Revenue Section Collection of tax This section outlines the collection and remittance of a municipal electric utility tax. It establishes that the tax is collected from the purchaser by the electricity provider and that the provider is liable for remitting the tax to the village, with provisions for uncollectible charges and reimbursement for collection expenses. View in Barrington’s full code →
Barrington § 3.2D-8 Taxation & Revenue Section Tax remittance and return This section requires tax collectors to file a monthly tax return and remit collected taxes to the village by the end of the following month. It also mandates that purchasers file a return and pay the tax directly if the electricity provider fails to collect it. View in Barrington’s full code →
Barrington § 3.2D-9 Taxation & Revenue Section Books and records This section mandates that tax collectors and taxpayers maintain accurate and contemporaneous records of business transactions that create or could create tax liability under the Municipal Electric Utility Tax. These records must be accessible for inspection during business hours. View in Barrington’s full code →
Barrington § 8.2.1 Taxation & Revenue Section Definitions This section defines "gross charges" for the purpose of the Municipal Telecommunications Infrastructure Maintenance Fee in Barrington. It outlines what is included in gross charges, particularly for private line service, and specifies several types of charges that are explicitly excluded. View in Barrington’s full code →
Barrington § 8.2.10 Taxation & Revenue Section Effect of provisions This section establishes the effective date for a village infrastructure maintenance fee. The fee becomes effective and collectible by retailers no less than 90 days after the village provides written notice waiving compensation under existing agreements. View in Barrington’s full code →
Barrington § 8.2.11 Taxation & Revenue Section Penalties This section outlines penalties for telecommunications providers who fail to comply with the Municipal Telecommunications Infrastructure Maintenance Fee chapter. Violations are subject to fines as defined in section 1-4-1 of the Code, and the village reserves the right to pursue additional remedies. View in Barrington’s full code →
Barrington § 8.2.2 Taxation & Revenue Section Registration of providers This section requires telecommunications providers to register with the village and to submit updated registration information within 30 days of any changes. Telecommunications retailers who have already filed a return under a specific subsection are deemed registered. View in Barrington’s full code →
Barrington § 8.2.3 Taxation & Revenue Section Maintenance fee imposed This section imposes a one percent maintenance fee on telecommunications retailers based on gross charges for services within the village. This fee is intended to be the sole compensation for the use of public rights-of-way by these retailers. View in Barrington’s full code →
Barrington § 8.2.4 Taxation & Revenue Section Collection of fee; fee a debt; overpayments This section outlines the process for collecting and remitting a telecommunications infrastructure maintenance fee. It specifies that telecommunications retailers are responsible for charging and collecting the fee from customers, remitting it to the village monthly, and allows them to retain a small percentage for administrative costs. The fee is considered a debt owed by the retailer to the village. View in Barrington’s full code →
Barrington § 8.2.5 Taxation & Revenue Section Fees separate from other fees and taxes This section clarifies that the Municipal Telecommunications Infrastructure Maintenance Fee is separate from and not included in the tax base for several other telecommunications-related taxes and fees imposed under state law. This prevents double taxation on telecommunications retailers. View in Barrington’s full code →
Barrington § 8.2.6 Taxation & Revenue Section Audit of books and records This section grants the village the right to audit telecommunications retailers' books and records to ensure accurate collection of the village infrastructure maintenance fee. Underpayments discovered in an audit are subject to a penalty of 5% of the underpayment, plus audit costs not exceeding 5% of the underpayment, payable within 21 days of invoice. View in Barrington’s full code →