(A) Except as provided in § 895.07, the Berwyn Vehicle Fuel Tax shall be collected by each vehicle fuel distributor who sells the fuel to a retail vehicle fuel dealer doing business in the city. Any distributor who shall pay the tax to the city shall collect the tax from any retail dealer to whom the distributor sells vehicle fuel. The retail dealer shall in turn then collect the tax from the purchaser of the vehicle fuel. Any distributor who sells vehicle fuel directly to a purchaser or user, for delivery in the city and not for resale, shall collect the tax from the purchaser or user.
(B) If any retail vehicle fuel dealer receives vehicle fuel upon which the Berwyn Vehicle Fuel Tax has not been collected by the distributor, the dealer shall remit the tax directly to the Department of Revenue by the last day of the month following the month in which he or she received the vehicle fuel, and shall collect the tax from his or her purchasers.
(C) If any purchaser or user receives vehicle fuel upon which the Berwyn Vehicle Fuel Tax has not been collected by the distributor or retail dealer, the purchaser or user shall pay the tax directly to the city by the last day of the month following the month in which the purchaser or user made the taxable purchase or use of the vehicle fuel.
(D) Any tax remittance required to be made directly to the city shall be made to the Department and shall be accompanied by a remittance form prescribed by the Department. Any retail dealer, purchaser or user who is required to remit the tax directly to the city on a frequently recurring basis shall register with the Department on forms prescribed by the Department.
(E) Any person who collects the Berwyn Vehicle Fuel Tax shall do so as a trustee for and on account of the city.
(Ord. 93-48, passed 9-14-1993)