894.02  TAX IMPOSED.
   (a)   There is hereby levied and imposed upon the purchase of each gallon of motor fuel, or fraction thereof sold at retail within the corporate limits of the City, a tax at the rate of two cents ($0.02) per gallon. The proceeds resulting from the imposition of this two cents ($0.02) tax, including penalties, shall be credited to and deposited in the Special Road Maintenance Fund.
   (b)   In the event motor fuel is dispensed in a unit of measure other than the gallon, the tax shall be imposed at the same ratio to two cents ($0.02) as the unit is to the gallon. The tax shall be paid in addition to any and all other taxes and charges.
   (c)   The ultimate coincidence of and liability for payment of the tax is to be borne by the retail purchaser of motor fuel. Nothing in this chapter shall be construed to impose a tax upon the occupations of persons engaged in the retail sale of motor fuel.
   (d)   It shall be the duty of every retail gasoline dealer to secure the tax from the  purchaser at the time the dealer collects purchase price for the motor fuel and to pay over the tax to the City Treasurer as provided in this chapter.
   (e)   A retail gasoline dealer may make tax free sales only when the sale is made to the Federal government, the State of Illinois, any municipality or unit of local government as those terms are defined by Section 1 of Chapter VII or the Constitution of the State of Illinois, or any school district.
(Ord. 804. Passed 5-10-04; Ord. 849. Passed 3-12-07.)