(A) A tax is hereby imposed upon the privilege of purchasing or using, in the City of Chicago, vehicle fuel purchased in a sale at retail. Except as provided in subsection B of this section, the tax shall be at a rate of $0.05 per gallon of vehicle 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 vehicle fuel. It shall be a violation of this chapter for any distributor or retail dealer to fail to add this tax to the retail price of vehicle fuel or to absorb the tax. The tax shall be in addition to any and all other taxes.
B. For all vehicle fuel other than aviation fuel that is subject to the revenue use requirements of 49 U.S.C. § 47107(b) and 49 U.S.C. § 47133, the tax shall be at a rate of $0.08 per gallon of vehicle fuel.
(Prior code § 200.10-2; Added Coun. J. 9-24-86, p. 34094; Amend Coun. J. 11-24-20, p. 24619, Art. I, § 4)