DISTRIBUTION OF ELECTRICITY (3-40-160 et seq.)

Municipal Code of Chicago tit. 3, ch. 3-40, art. III

in effect

Municipal Code of Chicago § 3-40-160 Definitions.

3-40-160 Definitions. When used in this ordinance, the following words and phrases shall have the meaning and be construed as hereinafter defined: "City" means the City of Chicago; "Gross operating revenue" means the consideration received for distributing, supplying, furnishing, or selling electricity for use or consumption and for resale and for all services rendered in connection therewith valued in money whether received in money or otherwise, including cash, credits, services and property of every kind and nature, and shall be determined without any deduction on account of the cost of the product or commodity supplied, the cost of materials used, labor or service cost, or any other expenses whatsoever; "Gross receipts" means the consideration received for distributing, supplying, furnishing or selling electricity for use or consumption and not for resale, and for all services rendered in connection therewith valued in money, whether received in money or otherwise, including cash, credits, services and property of every kind and nature, except for that consideration provided by the City of Chicago, and shall be determined without any deduction on account of the cost of the product or commodity supplied, the cost of materials used, labor or service cost, or any other expenses whatsoever; "Person" means any natural individual, firm, trust, estate, partnership, association, joint stock company, joint adventure, corporation, limited liability company, municipal corporation or political subdivision of this state, or a receiver, trustee, conservator or other representative appointed by order of any court; "Taxpayer" means a person engaged in the business of distributing, supplying, furnishing or selling electricity for use or consumption within the corporate limits of the city, and not for resale, including, but not limited to, a person owning, operating or leasing a building who purchases electricity for distribution or resale for use or consumption by tenants or occupants of the building, if such person bills the same as such to the tenants or occupants of such building. (Prior code § 132-16; Amend Coun. J. 11-14-91, p. 7458; 12-15-93, p. 43735; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)

Municipal Code of Chicago § 3-40-170 Gross receipts tax.

3-40-170 Gross receipts tax. A tax is imposed upon all persons engaged in the business of distributing, supplying, furnishing or selling electricity for use or consumption within the corporate limits of the city, and not for resale, at the rate of five percent of the gross receipts from such business; subject, however, to all the provisions, conditions and limitations in Section 8-11-2 of the Illinois Municipal Code (65 ILCS 5/8-11-2), authorizing this tax, and to all the provisions, conditions and limitations in this ordinance, consistent with the powers conferred upon the city by Section 8-11-2 and other relevant law. The tax imposed under this article shall not apply with respect to gross receipts pertaining to bills for the distribution, supply, furnishing or sale of electricity where the use or consumption of the electricity is subject to the tax imposed under Chapter 3-53. (Prior code § 132-17; Amend Coun. J. 11-17-93, p. 42192; Amend Coun. J. 6-10-98, p. 71741)

Municipal Code of Chicago § 3-40-180 Taxpayer's return - Contents.

3-40-180 Taxpayer's return - Contents. A. Every taxpayer shall on a monthly basis file with the comptroller a return containing the following information: (1) Taxpayer's name; (2) The address of taxpayer's principal place of business in the city; (3) The names and addresses of other taxpayers supplying electricity to the taxpayer for resale and the amount of such electricity used or consumed and not resold by the taxpayer; (4) The names and addresses of all persons to whom the taxpayer supplies electricity for resale and the amount of electricity supplied to each of them (a) for use or consumption and (b) for resale; (5) Taxpayer's gross operating revenue; (6) Taxpayer's gross revenue from electricity supplied for resale; (7) Taxpayer's gross receipts (item (5) less item (6)); (8) Deductions allowed by law and this ordinance; (9) Amount of tax computed on item (7) less item (8); (10) Credits on amount of tax (item (9)) allowed by law and this ordinance; (11) Amount of tax payable with return (item (9) less item (10)); (12) Such other reasonable information as the comptroller may require. Such return and accompanying remittance shall be due on or before the 15th day of the second month following the month for which the return and remittance is made. In making such return the taxpayer shall determine the value of any consideration other than money received by the taxpayer. Such determination shall be subject to review and revision by the comptroller in the manner hereinafter provided for correction of returns. If the taxpayer has acquired electricity from another taxpayer for use or consumption and for resale, the taxpayer shall, at the end of each billing period to such taxpayer, report to the supplier the amount of electricity used or consumed and not resold. B. Notwithstanding any other provision of this chapter, for all periods beginning on or after January 1, 2000, (1) all tax returns shall be filed with the department on an annual basis on or before August 15 of each year in accordance with Sections 3-4-186 and 3-4-189 of this Code, (2) all tax payments and remittances shall be made in accordance with either Section 3-4-187 (payment of actual tax liabilities) or Section 3-4-188 (payment of estimated taxes), and (3) the provisions of Sections 3-4-186, 3-4-187, 3-4-188 and 3-4-189 shall control over any contrary provisions in this chapter regarding the subjects covered by those sections. (Prior code § 132-18; Amend Coun. J. 11-14-91, p. 7458; Amend Coun. J. 11-17-99, p. 18040, § 1.2; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)

Municipal Code of Chicago § 3-40-190 Taxpayer's books and records.

3-40-190 Taxpayer's books and records. Every taxpayer shall keep books, records, papers and other documents which are adequate to reflect the information which the taxpayer is required by Section 3-40-180 of this ordinance to report in the return to the comptroller. If the taxpayer keeps books and records to reflect gross amounts billed for services, and the gross receipts from taxpayer's business are not readily available each month, the comptroller may permit the taxpayer to make returns and pay taxes on the basis of gross billings. In that event bad debts or uncollectible accounts included in any previous return and tax payment, actually written off the taxpayer's books and records, are allowed as a deduction from gross billings in the return made for the month in which they are written off. Change to a gross receipts basis of return and payment of taxes may be authorized by the comptroller at the beginning of a calendar year; provided, that the comptroller certifies that the taxpayer's books and records have been changed to reflect the gross receipts of the taxpayer's business. All books and records and other papers and documents required by this ordinance shall be kept in the English language and shall at all times, during business hours of the day, be subject to inspection by the comptroller or his duly authorized agents and employees. (Prior code § 132-19; Amend Coun. J. 11-14-91, p. 7458; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)

Municipal Code of Chicago § 3-40-210 Franchises.

3-40-210 Franchises. No credit on the amount of tax computed by the taxpayer or by the comptroller shall be allowed to any taxpayer for accrued compensation to the city on taxpayer's gross operating revenue at the rate provided by any subsisting franchise ordinance granting to the taxpayer or the taxpayer's supplier the right, permission and authority to use the streets and public property of the city for construction, maintenance or operation of any plant or equipment used or useful in distributing, supplying, furnishing or selling electricity. The express purpose of this tax is to generate revenue in addition to whatever revenues are established in franchise or other contractual agreements which are in effect or may come into effect with the taxpayer. (Prior code § 132-21; Amend Coun. J. 11-14-91, p. 7458; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)

Municipal Code of Chicago § 3-40-220 Overpayment of tax - Credit.

3-40-220 Overpayment of tax - Credit. A. If it shall appear that any amount of tax has been paid which was not due under the provisions of this ordinance, whether as a result of mistake of fact or error of law, such amount shall be credited against any tax due or to become due from the taxpayer under this ordinance; provided that a claim for such credit shall be filed with the comptroller within one year after the erroneous payment has been made. B. If a taxpayer under this chapter is unable to use a credit authorized by this section solely because the tax imposed by this chapter has been replaced by the tax imposed under Chapter 3-53, then the taxpayer may apply such credit against any tax due under Chapter 3-53. (Prior code § 132-22; Amend Coun. J. 11-14-91, p. 7458; Amend Coun. J. 6-10-98, p. 71741; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)

Municipal Code of Chicago § 3-40-260 False oath.

3-40-260 False oath. Any person who wilfully swears falsely to any material statement in a return or report is guilty of perjury under the Criminal Code of the state and shall be subject to prosecution for such crime. (Prior code § 132-26)

Municipal Code of Chicago § 3-40-275 Application of uniform revenue procedures ordinance.

3-40-275 Application of uniform revenue procedures ordinance. Whenever not inconsistent with the provisions of this chapter or whenever this chapter is silent, the provisions of the uniform revenue procedures ordinance, Chapter 3-4 of the Municipal Code of Chicago, as amended, shall apply and supplement this chapter. (Added Coun. J. 11-14-91, p. 7458)

Municipal Code of Chicago § 3-40-290 Notice.

3-40-290 Notice. Whenever notice to a taxpayer is required by this ordinance it may be given by United States registered, certified or first class mail addressed to the taxpayer's last known address, and in case the taxpayer is a person owning, operating or leasing a building who purchases electricity for distribution or resale for use or consumption by tenants or occupants of the building, such notice may be addressed to the taxpayer or the managing agent of such building at the address of the building concerned. Such notice shall be mailed not later than seven days prior to the day fixed for any hearing. (Prior code § 132-29; Amend Coun. J. 11-14-91, p. 7458)

Source: City of Chicago, Municipal Code of Chicago (American Legal Publishing, codelibrary.amlegal.com)URL: https://codelibrary.amlegal.com/codes/chicago/latest/chicago_il/0-0-0-2606773Fetched: 10/24/2026