(A) For the purpose of this section, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
PERSON. Any person, trustee, receiver, administrator, executor, conservator, assignee, trust in perpetuity, trust, estate, firm, co-partnership, joint venture, club, company, business trust, domestic or foreign corporation, association, syndicate, society or any group of individuals acting as a unit, whether mutual, cooperative, fraternal, nonprofit or otherwise.
WHOLESALE. Purchase of any item for purpose of resale.
WHOLESALER. Any person offering any item for purchase for the purpose of resale.
(B) A tax is hereby imposed upon the privilege of buying an automobile which is sold at wholesale within the boundaries of the village.
(1) The tax imposed shall be at a rate of $10 per motor vehicle when the motor vehicle is purchased from any wholesaler that sells more than 2,000 motor vehicles at wholesale in any given calendar year.
(2) The tax imposed shall be at a rate of $25 per motor vehicle when the motor vehicle is purchased from any wholesaler that sells 2,000 or fewer motor vehicles at wholesale in any given calendar year.
(C) The tax levied by this section shall be collected from the person to whom title to the motor vehicle is transferred at the time of delivery, the person hereinafter referred to as the "buyer".
(D) The ultimate incidence of and liability for payment of the tax shall be borne by the buyer. It shall be the duty of every wholesaler selling a motor vehicle upon which a tax is levied under this section to secure the tax from the buyer, to act as trustee for and on account of the village and to remit over to the Village Treasurer the tax under procedures prescribed by the Village Treasurer or as otherwise provided in this section.
(E) Procedures for collection; rights and duties of Village Treasurer.
(1) The Village Treasurer is hereby designated as the administrator and enforcement officer of the tax hereby imposed on behalf of the village. It shall be the responsibility and duty of the Village Treasurer to collect all amounts due the village from the buyer. A sworn monthly tax return, on a calendar month basis, shall be filed by each wholesaler with the Village Treasurer, on forms prescribed by him or her, showing all receipts from the transfer of motor vehicles during the preceding month. The returns are to be filed within 20 days after the end of the month covered by the return.
(2) Each return shall be accompanied by remittance to the village by the wholesaler of all taxes collected from the buyer and due and owing for the month covered by the return.
(3) (a) During normal business hours of any wholesaler, the Village Treasurer or any person certified by him or her as his or her deputy or representative may enter the premises of the wholesaler, upon reasonable notice, for the purpose of inspecting and examining its books and records for the proper administration of this section, and for the enforcement of the collection of the tax hereby imposed. It is unlawful for any person to prevent, hinder or interfere with the Village Treasurer or his or her duly authorized deputy or representative in the discharge of his or her duties hereunder.
(b) It shall be the duty of every wholesaler to keep accurate and complete books and records and to keep same at the wholesaler's principal place of business within the village, containing all information necessary for the collection of the tax hereby imposed.
(c) In the event that the inspection and examination by the Village Treasurer discloses a discrepancy from the information furnished by the wholesaler, the cost of the inspection and examination shall be borne by the wholesaler.
(F) Fines; penalties; enforcement.
(1) Whenever any wholesaler shall fail to remit the taxes collected from the buyer as herein provided, the Village Attorney shall, upon request of the Village President or the Village Administrator, bring or cause to be brought an action to enforce the remittance of the tax on behalf of the village in any court of competent jurisdiction. If the Village President, after a hearing held by or for him or her, shall find that any wholesaler has willfully evaded his or her responsibility to remit the tax imposed by this section, he or she may suspend or revoke all village licenses. Hearings to suspend or revoke a village license shall be held as provided in village ordinances creating and administering the licenses or as may be established by the corporate authorities from time to time.
(2) Any suspension or conviction resulting from the hearing shall not relieve or discharge any civil liability.
(3) In the event of a failure by any wholesaler to remit the tax collected from the buyer to the Village Treasurer within ten days after the same shall be due, interest shall accumulate and be due upon the tax at the rate of 1% per month commencing as of the first day of the month following the month for which the tax was to have been collected. In addition, a penalty of 10% of the tax and interest due shall be assessed and collected against any wholesaler who failed to collect and remit the tax imposed by this section.
(4) In addition to the provision of this section, any wholesaler found guilty in a court of competent jurisdiction of violating, disobeying, omitting, neglecting or refusing to comply with or resisting or opposing the enforcement of any provisions of this section shall be punished by a fine. Each day any violation of any provision of this section shall continue to exist shall constitute a separate offense.
(Ord. 12-79, passed 10-1-2012; Am. Ord. 17-01, passed 1-3-2017)