Illinois Administrative Code
Title 83 - PUBLIC UTILITIES
Part 418 - MUNICIPAL ELECTRIC TAX RATES
Subpart C - UTILITY REQUIREMENTS
Section 418.210 - Tariff Filings
Pursuant to Section 9-201 of the Public Utilities Act, if the Commission determines that good cause exists for the filing, by any electric utility that is also a "public utility" as defined in Section 3-105 of the Public Utilities Act, of tariff sheets that set forth the rates of taxes on the use or consumption of electricity it is required by Section 8-11-2 of the Illinois Municipal Code (see Public Act 90-561), to collect from those subject to the tax. Such tariff sheets shall also include, as factored into each of the charges established pursuant to the ordinance, the percentage amount added to the gross charge to reimburse the electric utility for expenses incurred in keeping records, billing customers, preparing and filing returns, remitting the tax and supplying data to the municipality upon request, as authorized by Section 8-11-2 of the Code. Special permission is hereby granted for the filing of tariff sheets that comply with this Section, provided that such tariff sheets are accompanied by a certified copy of the municipal ordinance imposing the tax.