(A) Commencing on May 1, 2016, a tax is hereby imposed upon the retail purchase, in the city of Darien, of motor vehicle fuel at the rate of two cents ($0.02) per gallon or fraction thereof. The ultimate incidence of and liability for payment of the tax shall be upon the purchaser of the motor vehicle fuel. Nothing in this section 3-4-11 shall be construed to impose a tax upon the occupation of selling or distributing motor vehicle fuel.
(B) This tax shall be in addition to any and all other taxes and charges, but such other taxes and charges shall not be construed as part of the purchase price upon which the tax imposed herein is levied.
(C) It shall be a violation of this section 3-4-11 for any retail dealer to fail to add this tax to the retail price of motor vehicle fuel or to absorb the tax. (Ord. 0-10-16, 3-21-2016)