Section 510.110  Imposition of Tax

a)         There is imposed upon persons engaged in this State in the business of distributing, supplying, furnishing or selling electricity to persons, other than municipal corporations owning and operating a local transportation system for public service in this State, for use or consumption and not for resale, a tax at the rate of .32 cents per kilowatt-hour of all electricity which is so distributed, supplied, furnished, or sold or transmitted to or for each customer in the course of such business, or 5% of the gross receipts received from each customer from such business, whichever is the lower rate as applied to each customer for that customer's billing period, provided that any change in rate imposed by this amendatory Act of 1985 shall become effective only with bills having a meter reading date on or after January 1, 1986.  However, such taxes are not imposed 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 the subject of taxation by this State. Nothing in this amendatory Act of 1985 shall impose a tax with respect to any transaction with respect to which no tax was imposed immediately preceding the effective date of this amendatory Act of 1985.  (Section 2 of the Act)

b)         This tax is an occupation tax.  It is imposed upon taxpayers, as defined in the Act, and is not imposed upon persons for whom services within the Act are rendered by such taxpayers, nor is it imposed upon the act of rendering such services.  The amount of tax payable by a taxpayer is to be measured by, or to be computed upon a basis of, the gross receipts of the taxpayer from the business of distributing, supplying, furnishing or selling electricity for use or consumption.

c)         For a definition of "Gross receipts", see Section 510.101(d) of this Part.

(Source:  Amended at 16 Ill. Reg. 5990, effective March 31, 1992)