(A) Entitlement. This section shall be known and cited as the “Village Privilege Tax on the Purchase of Motor Fuel at Retail Ordinance”.
(B) Definitions. For the purpose of this section, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
DEALER. Every person engaged in the business of selling motor fuel, and who has an established place of business for that purpose within the village.
MOTOR FUEL. All volatile and inflammable liquids produced, blended or compounded for the purpose of, or which are suitable or practicable for, operating motor vehicles.
PERSON. Any natural person, receiver, administrator, executor, conservator, assignee, trust in perpetuity, trust, estate, firm, 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. Whenever the term PERSON is used in any clause prescribing and imposing a penalty, the term as applied to associations shall mean the owners or part owners thereof, and as applied to corporations, the officers thereof.
PURCHASER. Any natural person, receiver, administrator, executor, conservator, assignee, trust in perpetuity trust, estate, firm, 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, but does not include any unit of local government.
RETAIL. The sale for any good and valuable consideration to a person for use as a consumer.
(C) Tax imposed. There is hereby imposed and shall accrue and be collected a tax upon the privilege of purchasing motor fuel at retail within the village at a rate of $0.03 per gallon.
(D) Liability for payment. The ultimate incidence of and liability for payment of the tax shall be borne by the purchaser. Nothing in this section shall be construed to impose the tax upon the occupation of selling motor fuel. It shall be the duty of every dealer to secure the tax from each purchaser and pay over to the village the tax under rules and regulations prescribed by the corporate authorities for the village and as otherwise provided in this section.
(E) Collection of tax. Every dealer required to collect the tax levied by this section shall secure the tax from the purchaser at the time he or she collects payment for the motor fuel.
(F) Filing of return. On the twentieth day of each month the dealer shall transmit a report of sale of motor fuel in the previous month to the village on the forms and in such manner as prescribed by the corporate authorities of the village. Each report of sale of motor fuel shall be accompanied by a remittance of the appropriate amount of tax applicable to the sale report.
(G) Rules and regulations. The corporate authorities for the village may promulgate rules and regulations not inconsistent with the provisions of this section concerning the enforcement and application of this section. RULES AND REGULATIONS includes, but is not limited to, a case by case determination of whether or not the tax imposed herein applies.
(H) Failure to pay tax. If for any reason any tax is not paid when due, the dealer shall pay a penalty at the rate of $___ per month on the amount of tax which remains due but unpaid. Whenever any person shall fail to pay any tax as herein provided, the Village Attorney shall, upon the request of the corporate authorities for the village, bring or cause to be brought an action to enforce the payment of the tax on behalf of the village in any court of competent jurisdiction.
(I) Records.
(1) Each dealer shall keep books and/or records which at a minimum shall include:
(a) The number of gallons of motor fuel sold at retail each day in the village; and
(b) The actual motor fuel tax collected for each day.
(2) The corporate authorities for the village or their designee shall at all reasonable times have full access to the records.
(3) In order to protect the dealer’s right to privacy, the financial records of any dealer submitted pursuant to this section or any rule and regulation promulgated hereunder shall not be available for public inspection.
(J) Suspension or revocation of license for failure to pay tax; hearing. If after a hearing, as provided herein, the Village President finds that any person has willfully avoided payment of the tax imposed by this section, the President may suspend or revoke all village licenses held by such person. The Village President shall provide written notice to the dealer of any hearing to be conducted pursuant to this section, the notice shall be mailed by regular mail not less than five business days prior to the hearing date and shall be addressed to the last known place of business. The dealer shall have an opportunity to be heard at the hearing and may be represented by counsel. The suspension or revocation of any license shall be in addition to and not in lieu of any action to recover monies due the village or prosecution under village ordinances.
(K) Disposition of proceeds of tax. All proceeds resulting from the imposition of the tax under this section, including penalties, shall be paid into the treasury of the village and shall be credited to and deposited in the general corporate fund.
(Ord. 611, passed 6-5-2000; Am. Ord. 1115, passed 8-14-2019)