(A) This chapter shall be known and cited as the “Berwyn Vehicle Fuel Tax Ordinance,” and the tax imposed herein shall be known and cited as the “Berwyn Vehicle Fuel Tax.”
(B) For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
CITY. The City of Berwyn.
DEPARTMENT and DEPARTMENT OF REVENUE. The Department of Finance of the city.
DIRECTOR and DIRECTOR OF REVENUE. The City Collector of the Department of Finance of the city.
DISTRIBUTOR and VEHICLE FUEL DISTRIBUTOR. Any person who produces, refines, blends, compounds or manufactures vehicle fuel in the city; who transports or has transported vehicle fuel to any location in the city, or who receives in the city vehicle fuel, on which the Berwyn Vehicle Fuel Tax has not been paid; or who sells vehicle fuel to a retail dealer for resale in the city. The word DISTRIBUTOR shall include any person who transports vehicle fuel into the city or receives vehicle fuel in the city for his or her own use and consumption and not for sale or resale.
PERSON. Any individual, firm, trust, estate, partnership, association, corporation, joint venture, joint stock company, receiver, trustee, conservator, legal representative or other legally recognized entity.
RETAIL DEALER and RETAIL VEHICLE FUEL DEALER. Any person who is engaged in the business of selling vehicle fuel in the city to a purchaser for the purchaser’s use or consumption and not for resale in any form.
SALE, RESALE and PURCHASE. Any transfer of ownership or title or both, any exchange or any barter, whether conditional or otherwise, in any manner or by any means whatsoever, for consideration.
SALE AT RETAIL. Any sale to a person for that person’s use or consumption and not for resale to another.
USE. The exercise of any right to or power over vehicle fuel incident to the ownership thereof, including but not limited to the receipt of vehicle fuel by any person into a fuel supply tank of a vehicle.
VEHICLE. Any machine or device in, upon or by which any person or property is or may be transported or drawn upon a rail, street, road highway or otherwise, upon land, in or upon water or through the air. The word VEHICLE includes, without limitation, automobiles, trucks, buses, trains, motorcycles, boats, airplanes and helicopters.
VEHICLE FUEL. Any volatile and inflammable liquid or gas produced, blended or compounded for the purpose of, or which is suitable for, operating a vehicle, or which is used in propelling a vehicle. VEHICLE FUEL includes, without limitation, gasoline, gasohol, diesel oil, motor benzol, motor benzene, propane gas fuel, kerosene and “special fuel” as defined in the Motor Fuel Tax, ILCS Ch. 35, Act 505, §§ 1 et seq.
(Ord. 93-48, passed 9-14-1993)