A tax is hereby imposed upon all persons engaged in the city in the business of selling motor fuel, as defined in the Motor Fuel Tax Law, being 35 ILCS 505/1 et seq., at retail for the operation of motor vehicles upon public highways or for recreational watercraft upon waterways at a rate of $0.03 per gallon of motor fuel sold at retail in the municipality for the purpose of use or consumption and not for the purpose of resale. This tax shall be collected and discharged in accordance with 65 ILCS 5/8-11-2.3.
(Ord. 2020-012, passed 3-10-2020)