Chapter 16: Taxation

Sec. 16-1. Municipal Automobile Renting Occupation Tax

Section 1. A tax is hereby imposed upon all persons engaged in the business of renting automobiles in the
Village at the rate of one percent of the gross receipts from such rentals made in the course of such business
while this ordinance is in effect, in accordance with the provisions of Section 8 -11-7 of the Illinois Municipal
Code.

Section 2. Every such person engaged in such business in the Village shall file on or before the last day of
each calendar month, the report to the State Department of Revenue required by Sections Two and Three of
"An Act in Relation to a Tax upon Persons Engaged in the Business of Selling Tangible Personal Property to
Purchasers for Use or Consumption" approved June 29, 1993, as amended.

Section 3. At the time such report is filed, there shall be paid to the State Department of Revenue the
amount of tax hereby imposed on account of the renting of automobiles during the preceding month.

Section 4. The Village Clerk is hereby directed to transmit to the State Department of Revenue a certified
copy of this ordinance not later than five days after the effective date of this ordinance.

Section 5. This ordinance shall be effective on the first day of the calendar month next following
publication as provided in Municipal Code Section 1 -2-4. Certified proof of publication shall be forwarded to
the Illinois Department of Revenue along with the certified copy of this ordinance as required by Section 4.

Sec. 16-2. Municipal Automobile Renting Use Tax

Section 1. A tax is hereby imposed upon the privilege of using in this Village an automobile which is
rented from a renter outside Illinois and which is titled or registered with an agency of this State's government
in this Village at the rate of one percent of the rental price of such automobile while this ordinance is in effect,
in accordance with the provisions of Section 8-11-8 of the Illinois Municipal Code.

Section 2. The tax provided for in this ordinance shall be collected from the persons whose Illinois address
for titling or registration purposes is given as being in this Village.

Section 3. The tax imposed by this ordinance shall be paid to the Illinois Department of Revenue.

Section 4. The Village Clerk is hereby directed to transmit to the State Department of Revenue a certified
copy of this ordinance not later than five days after the effective date of this ordinance.

Section 5. This ordinance shall be effective on the first day of the second calendar month next following
publication as provided in the Municipal Code Section 1-2-4. Certified proof of publication shall be forwarded
to the Illinois Department of Revenue along with the certified copy of this ordinance required by Section 4.

Sec. 16-3. - 16-15. Reserved

Sec. 16-16. Imposed; Taxable Basis; Rate

A tax is hereby imposed upon all persons engaged in the business of selling tangible personal property at
retail in the Village at the rate of one (1) per cent of the gross receipts from such sales made in the course of
the business.

Sec. 16-17. Tax Returns to be Made to the State; Due Date

Every person engaged in the business of selling tangible personal property in the Village shall file on or
before the last day of each calendar month, the report to the state department of revenue required by state law.

State law reference - Authority of Village to impose retailer's occupation tax and procedure for collection, Ill.
Rev. Stat. Ch. 120, 442.

Sec. 16-18. Tax to be Remitted to State

At the time the monthly report is filed, there shall be paid to the state department of revenue the amount of
tax imposed by the Village on account of the receipts from sales of tangible personal property during the
preceding month.

Sec. 16-19. - 16-26. Reserved

Sec. 16-27. Tax imposed; Rate

a. A tax is hereby imposed upon all persons engaged in the business of selling cannabis, other than
cannabis purchased under the Compassionate Use of Medical Cannabis Pilot Program Act, at retail in
the City/Village at the rate of 2.75% of the gross receipts from these sales made in the course of that
business.

b. The imposition of this tax is in accordance with the provisions of Sections 8 -11- 22, of the Illinois
Municipal Code (65 ILCS 5/8-11-22). (Ord. No 2019-14; 09/23/19)

Sec. 16-28. Collection of tax by retailers

a. The tax imposed by this Ordinance shall be remitted by such retailer to the Illinois Department of
Revenue (Department). Any tax required to be collected pursuant to or as authorized by this
Ordinance and any such tax collected by such retailer and required to be remitted to the Department
shall constitute a debt owed by the retailer to the State. Retailers may reimburse themselves for their
seller's tax liability hereunder by separately stating that tax as an additional charge, which charge may
be stated in combination, in a single amount, with any State tax that sellers are required to collect.

b. The taxes hereby imposed, and all civil penalties that may be assessed as an incident thereto, shall be
collected and enforced by the Department. The Department shall have full power to administer and
enforce the provisions of this article. (Ord. No 2019-14; 9/23/19)

Sec. 16-29. Reserved

Sec. 16-30. Monthly Return to be Made to State; Due Date

Every supplier or serviceman required to account for the municipal service occupation tax for the benefit
of the Village shall file, on or before the last day of each calendar month, the report to the state department of
revenue required by state law.

Sec. 16-31. Tax to be Remitted to State

At the time the report required by this article is filed, there shall be paid to the state department of revenue
the amount of tax hereby imposed.

State law reference - Authority of Village to impose service occupation tax and procedure generally, Ill. Rev.
Stat. Ch. 24, 8-11-5.

Sec. 16-32. Use Tax

A tax is hereby imposed in accordance with the provisions of Section 8 -11-6 of the Illinois Municipal
Code upon the privilege of using in the municipality any item of tangible personal property which is purchased
outside Illinois at retail from a retailer, and which is titled or registered with an agency of Illinois government.
The tax shall be at a rate of 1% of the selling price of such tangible property with selling price to have the
meaning as defined in the Use Tax Act, approved July 14, 1955.

Sec. 16-33. Collection

Such tax shall be collected by the Illinois Department of Revenue for all municipalities imposing the tax
and shall be paid before the title or certificate of registration for the personal property is issued.

Sec. 16-34. Imposed, Basis, Rate

Section 1. A tax is imposed on all persons engaged in the following occupations or privileges:

a. Persons engaged in the business of transmitting messages by means of electricity, at the rate
of 3.5% of the gross receipts from such business originating within the corporate limits of
Durand, Illinois.

b. Pursuant to 65 ILCS 5/8-11-2, the rates set forth in subsection (a) above shall be effective:

a. On August 1, 1998 for residential customers; and

b. On the earlier of

i. The first bill issued on or after January 1, 2001, or

ii. The date of the first bill issued pursuant to 22 0 ILCS 5/16 -104, for
nonresidential customers. (Ord. No 1998-8; 08/10/98)

c. Persons engaged in the business of distributing, supplying, furnishing, or selling electricity
for use or consumption within the corporate limits of Durand, Illinois, and not for resale, at
the rate of 3.5% of the gross receipts therefrom.

Section 2. No tax is imposed by this ordinance with respect to any transaction in interstate commerce or
otherwise to the extent to which such business may not, under the constitution and statutes of the United
States, be made subject to taxation by this State or any political subdivision thereof; nor shall any persons
engaged in the business of transmitting messages be subject to taxation under the provisions of this ordinance
for such transactions as are or may become subject to taxation under the provisions of "Municipal Retailers'
Occupation Tax Act" authorized by Section 8-11-1 of the "Illinois Municipal Code".

Section 3. Such tax shall be in addition to the payment of money, or value of products or services
furnished to this municipality by the taxpayer as compensation for the use of its streets, alleys, or other public
places, or installation and maintenance therein, thereon or there under of poles, wires, pipes or other equipment
used in the operation of the taxpayer's business.

Section 4. For the purposes of this ordinance the following definitions shall apply:

a. Gross Receipts means the consideration received for the transmission of messages, or for
distributing, supplying, furnishing or selling gas or electricity for use or consumption and not for
resale, as the case may be; and for all services rendered in connection therewith valued in money,
whether received in money or otherwise, including cash, credit, services and property of every
kind and material and for all services rendered therewith; and shall be determined without any
deduction on account of the cost of transmitting said messages without any deduction on account
of the cost of the service, product or commodity supplied, the cost of materials used, labor or
service cost, or any other expenses whatsoever.

b. Transmitting Messages , in addition to the usual and popular meaning of person to person
communication, shall include the furnishing, for a consideration, of services or facilities (whether
owned or leased), or both, to persons in connection with the transmission of messages where such
persons do not, in turn, receive any consideration in connection therewith, but shall not include
such furnishing of services or facilities to persons for the transmission of messages to the extent
that any such services or facilities for the transmission of messages are furnished for a
consideration, by such persons to other persons, for the transmission of messages.

c. Person means any natural individual, firm, trust, estate, partnership, association, joint stock
company, joint adventure, corporation, municipal corporation or political subdivision of this State,
or a receiver, trustee, conservator or a representative appointed by order of any court.

Section 5. This ordinance shall take effect after publication and the tax provided for herein shall be based
on the gross receipts, as herein defined, actually paid to the taxpayer for services billed on or after the 1st day
of July, 1993.

Section 6. On or before the last day of August, 1993, each taxpayer shall make a return to the Village
Treasurer for the month of July, 1993, stating:

a. His name;

b. His principal place of business;

c. His gross receipts during these months upon the basis of which the tax is imposed;

d. Amount of tax;

e. Such other reasonable and related information as the corporate authorities may require.

On or before the last day of every month thereafter, each taxpayer shall make a like return to the Village
Treasurer for a corresponding period.

The taxpayer making the return herein provided for shall, at the time of making such return, pay to the
Village Treasurer, the amount of tax herein imposed; provided that in connection with any return the taxpayer
may, if he so elects, report and pay an amount based upon his total billings of business subject to the tax during
the period for which the return is made (exclusive of any amounts previously billed) with prompt adjustments
of later payments based upon any differences between such billings and the taxable gross receipts.

Section 7. If it shall appear that an amount of tax has been paid which was not due under the provisions of
this ordinance, whether as the result of a mistake of fact or an error of law, then such amount shall be credited
against any tax due, or to become due, under this ordinance from the taxpayer who made the erroneous
payment; provided that no amounts erroneously paid more than three (3) years prior to the filing of a claim
therefore shall be so credited.

Section 8. No action to recover any amount of tax due under the provisions of this ordinance shall be
commenced more than three (3) years after the due date of such amount.

Section 9. Any taxpayer who fails to make a return, or who makes a fraudulent return, or who willfully
violates any other provisions of this ordinance is guilty of a misdemeanor and, upon conviction thereof, shall
be fined not less than two hundred dollars ($200.00) no more than five hundred dollars ($500.00) and in
addition shall be liable in a civil action for the amount of tax due.

Section 10. Upon passage of this ordinance, the Village Clerk shall send a copy of this ordinance to all
prospective taxpayers transacting business in the municipality. Furthermore, upon adoption of any annexation
agreement or ordinance, the Village Clerk shall likewise send a copy of such agreement or ordinance to known
taxpayers under this ordinance.

Sec. 16-35. Electricity Tax

A. A tax is imposed on all persons engaged in the following occupations or privileges;

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 the following rates, calculated on a
monthly basis for each purchaser:

1. For the first 2,000 kilowatt-hours used or consumed in a month; 0.379 cents
per kilowatt-hour;

2. For the next 48,000 kilowatt -hours used or consumed in a month; 0.248
cents per kilowatt-hour;

3. For the next 50,000 kilowatt -hours used or consumed in a month; 0.223
cents per kilowatt-hour;

4. For the next 400,000 kilowatt -hours or consumed in a month; 0.217 cents
per kilowatt-hour;

5. For the next 500,000 kilowatt -hours used or consumed in a month; 0.211
cents per kilowatt-hour;

6. For the next 2,000,000 kilowatt -hours used or consumed in a month; 0.199
cents per kilowatt hour;

7. For the next 2,000,000 kilowatt -hours used or consumed in a month; 0.196
cents per kilowatt-hour;

8. For the next 5,000,000 kilowatt -hours used or consumed in a month; 0.192
cents per kilowatt-hour;

9. For the next 10,000,000 kilowatt-hours used or consumed in a month; 0.189
cents per kilowatt-hour;

10. For all electricity used or consumed in excess of 20,000,000 kilowatt -hours
in a month; 0.186 cents per kilowatt-hour. (Ord. 1998-5; 6/22/98)

B. Pursuant to 65 ILCS 5/8 -11-2, the rates set forth in subsection (a) above shall be effective: (A) on
August 1, 1998 for residential customers; and (B) on the earlier of (1) the first bill issued pursuant to
220 ILCS 5/16-104, for nonresidential customers. (Ord. 1998-8; 08/10/98)

C. Pursuant to 65 ILCS 5/8 -11-2, Article IV Section 16 -34 of the Village of Durand Municipal Code
(commonly known as the Gross Receipts Utility Tax) shall specifically remain in effect:

a. For receipts attributable to residential customers, until July 31, 1998; and
b. For receipts attributable to nonresidential customers, the earlier of

i. Through the last bill issued prior to December 31, 2000, or

ii. The date of the first bill issued to such nonresidential customer pursuant to 220 ILCS
5/16-104.

D. The provisions of this amended Section 16-35 shall not be effective until August 1, 1998.

Sec. 16-36. Exceptions

a. None of the taxes authorized by this Article may be imposed with respect to any transaction in interstate
commerce or otherwise to the extent to which the business or privilege may not, under the constitution and
statutes of the United States, be made the subject of taxation by this State or any political sub -division thereof;
nor shall any persons engaged in the business of distributing, supplying, furnishing, or selling or transmitting
gas, water, or electricity, or engaged in the business of transmitting messages, or using or consuming
electricity acquired in a purchase at retail, be subject to taxation under the provisions of this Article for those
transactions that are or may become subject to taxation under the provisions of the Municipal Retailers'
Occupation Tax Act as authorized by 65 ILCS 5/8 -11-1; nor shall any tax authorized by this Article be
imposed upon any person engaged in a businesses or on any privilege unless the tax is imposed in like manner
and at the same rate upon all persons engaged in businesses of the same class in the municipality, whether
privately or municipally owned or operated, or exercising the same privilege within the municipality.

Sec. 16-37. Additional Taxes

Such tax shall be in addition to other taxes levied upon the taxpayer or its business. (Ord. 1998 -5;
6/22/98)

Sec. 16-38. Collection

The tax authorized by this Article shall be collected from the purchaser by the person maintaining a place
of business in this State who delivers the electricity to the purchaser. This tax shall constitute a debt of the
purchaser to the person who delivers the electricity to the purchaser and if unpaid, is recoverable in the same
manner as the original charge for delivering the electricity. Any tax required to be collected pursuant to this
Article and any such tax collected by a person delivering the electricity shall constitute a debt owed to the
municipality by such person delivering the electricity, provided that the person delivering electricity shall be
allowed a credit for such tax related to deliveries of electricity the charges for which are written off as un -
collectible, and provided further, that if such charges are thereafter collected, the delivering supplier shall be
obligated to remit such tax. Persons delivering electricity shall collect the tax from the purchaser by adding

such tax to the gross charge for delivering the electricity. Persons delivering the electricity shall also be
authorized to add such gross charge an amount equal to 3% of the tax to reimburse the person delivering
electricity for the expense incurred in keeping records, billing customers, preparing and filing returns,
remitting the tax and supplying data to the municipality upon request. If the person delivering electricity fails
to collect the tax from the purchaser, then the purchaser shall be required to pay the tax directly to the
municipality in the manner prescribed by the municipality. Persons delivering electricity who file returns
pursuant to this Section shall, at the time of filing such return, pay the municipality the amount of the tax
collected pursuant to this Article. (Ord. 1998-8; 8/10/98)

Sec. 16-39. Reports to Municipality

On or before the last day of each month, each taxpayer who has not paid the tax imposed by this Article to
a person delivering electricity as set forth in Section 16 -38 and who is not otherwise exempted from paying
such tax shall make a return to the city Treasurer for the preceding month stating:

a. His name.

b. His principal place of business.

c. His gross receipts and/or kilowatt-hour usage during the month upon the basis of which the tax is
imposed.

d. Amount of tax.

e. Such other reasonable and related information as the corporate authorities may require.

The taxpayer making the return herein provided for shall, at the time of making such return, pay to the
Village of Durand, the amount of tax herein imposed; provided that in connection with any return, the taxpayer
may, if he so elects, report and pay an amount based upon his total billings of business subject to the tax during
the period for which the return is made (exclusive of any amounts previously billed) with prompt adjustments
of later payments based upon any differences between such billings, and taxable gross receipts.

Sec. 16-40. Credit for Over-Payment

If it shall appear that an amount of tax has been paid which was not due under the provisions of this
Article, whether the result of a mistake of fact or an error of law, then such amount shall be credited against
any tax due, or to become due, under this Article from the Taxpayer who made the erroneous payment;
provided that no amounts erroneously paid more than three (3) years prior to the filing of a claim therefore
shall be so credited.

No action to recover any amount of tax due under the provisions of this Article shall be commenced more
than (3) years after the due date of such amount. (Ord. 1998-5; 6/22/98)

Sec. 16-41. Penalty

Any taxpayer who fails to make a return, or who makes a fraudulent return, or who willfully violates any
other provision of this Article is guilty of a misdemeanor and, upon conviction thereof, shall be fined not less
than One Hundred Dollars ($100.00) nor more than Two Hundred Dollars ($200.00) in addition, shall be liable

in a civil action for the amount of tax due. (See 65 ILCS 5/8-11-2)

Section Two: In the event that Public Act 90 -561 is declared unconstitutional, or is Section 16-34 of
Article IV created by this Amendatory Ordinance is voided by court action, the provisions of Article IV,
Section 16-34 of the Municipal Code of the Village of Durand as it previously existed prior to this Amendatory
Ordinance (commonly known as the Gross Receipts Utility Tax) shall remain in effect in all respects as if it
had never been amended by this ordinance, and any amounts paid to the Village by any person delivering
electricity pursuant to this Amendatory Ordinance shall be deemed to have been paid pursuant to the Gross
Receipts Utility Tax as it existed prior to the passage of this Amendatory Ordinance.

Section Three: The Village Clerk is authorized to publish this ordinance as provided by law.

Section Four: This ordinance shall become effective ten days after the date of its publication.

Section Five: Except as provided herein, the Municipal Code of the Village of Durand shall remain in full
force and effect. (Ord. 1998-5; 6/22/98)