A. This chapter shall be known and cited as the "Chicago Vehicle Fuel Tax Ordinance", and the tax imposed herein shall be known and cited as the "Chicago Vehicle Fuel Tax".
B. Whenever used in this chapter, the following words and phrases shall have the following meanings:
1. "City" means the City of Chicago.
2. "Department" means the department of finance of the city.
3. [Reserved]
4. "Distributor" or "vehicle fuel distributor" means any person who produces, refines, blends, compounds or manufactures vehicle fuel in the city; or transports or has transported vehicle fuel to any location in the city, or receives in the city vehicle fuel, on which the Chicago Vehicle Fuel Tax has not been paid; or sells vehicle fuel to a retail dealer for resale in the city. "Distributor" shall not include any person who transports vehicle fuel into the city or receives vehicle fuel in the city for his own use and consumption, and not for sale or resale.
5. "Person" means any individual, firm, trust, estate, partnership, association, corporation, joint venture, joint stock company, receiver, trustee, conservator, legal representative, or other legally recognized entity.
6. "Retail dealer" or "retail vehicle fuel dealer" means any person who is engaged in the business of selling vehicle fuel in the city to a purchaser for the purchaser's use or consumption, and not for resale in any form.
7. "Sale", "resale", or "purchase" means any transfer of ownership or title or both, any exchange or any barter, whether conditional or otherwise, in any manner or by any means whatsoever for consideration.
8. "Sale at retail" means any sale to a person for that person's use or consumption and not for resale to another.
9. "Use" means the exercise of any right to or power over vehicle fuel incident to the ownership thereof, including but not limited to, the receipt of vehicle fuel by any person into a fuel supply tank of a vehicle.
10. "Vehicle" means any machine or device in, upon or by which any person or property is or may be transported or drawn upon a rail, street, road highway or otherwise upon land, in or upon water, or through the air. "Vehicle" includes without limitation automobiles, trucks, buses, trains, motorcycles, boats, airplanes and helicopters.
11. "Vehicle fuel" means any volatile and inflammable liquid or gas produced, blended or compounded for the purpose of or which is suitable for operating a vehicle, or which is used in propelling a vehicle. "Vehicle fuel" includes without limitation gasoline, gasohol, diesel oil, motor benzol, motor benzene, propane gas fuel, kerosene and "special fuel" as defined in the Illinois Motor Fuel Tax Law, as amended.
(Prior code § 200.10-1; Added Coun. J. 9-24-86, p. 34094; Amend Coun. J. 5-11-88, p. 12884; Amend Coun. J. 3-31-04, p. 20916, § 4.18; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)