§ 116.82  TAX IMPOSED.
   (A)   (1)   There is 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, irrespective of the unit of measure in which it is actually sold, the following tax:
         (a)   For motor fuel other than diesel fuel, at the rate of five cents ($0.05) per gallon from and after May 1, 2008.
         (b)   For diesel fuel, at the rate of two cents ($0.02) per gallon from and after May 1, 2008.
         (c)   From and after January 1, 2009, the rates of tax so imposed shall be increased by an amount per gallon equal to two percent (2%) of the rate established by the Illinois Department of Revenue as of January 1 of each year, in accordance with the terms and provisions of ILCS Ch. 35, Act 505, § 13a.
      (2)   The tax herein levied shall be paid in addition to any and all other taxes and charges. The tax herein imposed is not based on the selling or purchase price or gross receipts from the sale or purchase of motor fuel.
   (B)   The ultimate incident of and liability for payment of the tax is to be borne by the retail purchaser of motor fuel. Nothing in this subchapter shall be construed to impose a tax upon the occupation of persons engaged in the retail sale of motor fuel.
   (C)   It shall be the duty of every retail gasoline dealer to secure the tax from the purchaser at the time the dealer collects the purchase price for the motor fuel, and to pay over the tax to the Finance Department, as provided in this subchapter.
   (D)   A retail gasoline dealer may make tax-free sales, with respect to which he is otherwise required to collect the tax, 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 Article VII of the Constitution of the State of Illinois of 1970, or any school district.
(Ord. 8350, passed 3-30-04; Am. Ord. 8492, passed 8-1-06; Am. Ord. 8578, passed 3-18-08)  Penalty, see § 116.999