A. Except as provided in Section 3-52-060 of this chapter, the Chicago Vehicle Fuel Tax shall be collected by each vehicle fuel distributor who sells such fuel to a retail vehicle fuel dealer doing business in the city. Any distributor who shall pay the tax to the city shall collect the tax from any retail dealer to whom the distributor sells vehicle fuel. The retail dealer shall in turn then collect the tax from the purchaser of the vehicle fuel. Any distributor who sells vehicle fuel directly to a purchaser or user, for delivery in Chicago, and not for resale, shall collect the tax from the purchaser or user.
If any retail vehicle fuel dealer receives vehicle fuel upon which the Chicago Vehicle Fuel Tax has not been collected by the distributor, the retail dealer shall remit such tax directly to the department by the last day of the month following the month in which he received such vehicle fuel, and shall collect such tax from his purchasers.
If any purchaser or user receives vehicle fuel upon which the Chicago Vehicle Fuel Tax has not been collected by the distributor or retail dealer, such purchaser or user shall pay the tax directly to the city by the last day of the month following the month in which such purchaser or user made the taxable purchase or use of the vehicle fuel.
Any tax remittance required to be made directly to the city shall be made to the department and shall be accompanied by a remittance form prescribed by the department. Any retail dealer, purchaser or user who is required to remit tax directly to the city on a frequently recurring basis shall register with the department on forms prescribed by the department.
Any person who collects the Chicago Vehicle Fuel Tax shall do as a trustee for and on account of the City of Chicago.
B. Notwithstanding any other provision of this chapter, for all periods beginning on or after January 1, 2000, (1) all tax returns shall be filed with the department on an annual basis on or before August 15 of each year in accordance with Sections 3-4-186 and 3-4-189 of this Code, (2) all tax payments and remittances shall be made in accordance with either Section 3-4-187 (payment of actual tax liabilities) or Section 3-4-188 (payment of estimated taxes), and (3) the provisions of Sections 3-4-186, 3-4-187, 3-4-188 and 3-4-189 shall control over and contrary provisions in this chapter regarding the subjects covered by those sections.
(Prior code § 200.10-4; Added Coun. J. 9-24-86, p. 34094; Amend Coun. J. 5-11-88, p. 12884; Amend Coun. J. 11-17-99, p. 18040, § 2.1; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3; Amend Coun. J. 11-8-12, p. 38872, § 39)