The owner and operator of each motor fuel retailer within the village shall jointly and severally have the duty to cause to be filed a sworn motor fuel tax return with the Village of Carol Stream Director of Finance for each such licensed premises located in the village. Said return shall be prepared and submitted on forms prescribed by the village and shall be filed with the village by the twentieth day of the month following the month in which such motor fuel was sold. Said return shall also be accompanied by payment to the village of all taxes imposed by this article which are due and owing for the period covered by the return. The return shall also be accompanied with a copy of the Illinois Department of Revenue Sales and Use Tax Return (ST-1) for each motor fuel retailer.
(Ord. 2018-04-12, passed 4-2-2018)