The ultimate incidence of and liability for payment of the tax shall be borne by the purchaser. Nothing in this subchapter shall be construed to impose the tax upon the occupation of selling motor fuel. It shall be the duty of every dealer to secure the tax from each purchaser and pay over to the village the tax under rules and regulations prescribed by the Village Administrator and as otherwise provided in this subchapter.
(Ord. 710, passed 4-13-92)