Commencing on June 1, 2018, a tax is hereby imposed upon the privilege of purchasing or using motor fuel at retail within the village. The tax shall be at a rate of $0.04 per gallon of motor fuel. The ultimate incidence of and liability for payment of the tax shall be upon the purchaser or user of the vehicle fuel, and nothing in this chapter shall be construed to impose a tax upon the occupation of selling or distributing motor fuel. It shall be a violation of this chapter for any retail dealer to fail to add this tax to the retail price of motor fuel or to absorb the tax. The tax shall be in addition to any and all other taxes.
(Ord. 2018-04-12, passed 4-2-2018)