Within 60 days after the effective date of this chapter, every retail vehicle fuel dealer shall file with the Department of Revenue, on forms supplied by the Department for that purpose, an inventory of all vehicle fuel in the retail dealer’s possession on the effective date of this chapter. The owner or chief executive officer of the retail dealer shall sign the inventory report and attest under oath to its accuracy. With the inventory report, the retail dealer shall pay to the city the Berwyn Vehicle Fuel Tax due on the sale of all vehicle fuel in the retail dealer’s possession on the effective date of this chapter and for which the tax has not been collected on behalf of the city by a vehicle fuel distributor.
(Ord. 93-48, passed 9-14-1993)