§ 6-196. Tax.

(a)

Except as otherwise provided by this article, a tax is imposed on the privilege of using or consuming gas in the village that is purchased in a sale at retail at the rate of $0.024 (2.4 cents) per therm.

(b)

The ultimate incidence of and liability for payment of the tax is on the retail purchaser, and nothing in this article shall be construed to impose a tax on the occupation of distributing, supplying, furnishing, selling or transporting gas.

(c)

The retail purchaser shall pay the tax, measured by therms of gas delivered to the retail purchaser's premises, to the public utility designated to collect the tax pursuant to section 6-197 on or before the payment due date of the public utility's bill first reflecting the tax, or directly to the Village Treasurer on or before the 15 ^th day of the second month following the month in which the gas is delivered to the retail purchaser if no public utility has been designated to collect the tax pursuant to said subsection, or if the gas is delivered by a person other than a public utility so designated.

(d)

A purchaser who purchases gas for resale and therefore does not pay the tax imposed by this article with respect to the use or consumption of the gas, but who later uses or consumes part or all of the gas, shall pay the tax directly to the Village Treasurer on or before the 15 ^th day of the second month following the month in which the gas is used or consumed.

(e)

The tax shall apply to gas for which the delivery to the retail purchaser is billed by a public utility on or after May 1, 1999.

(Code 1993, § 6-8.3; Ord. No. 2003-O-56, 9-9-2003; Ord. No. 99-O-17, 3-23-1999; Ord. No. 2002-O-11, 2-26-2002)