(A) 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, a tax at the rate of $0.045 per gallon. The tax herein levied shall be paid in addition to any and all other taxes and charges, but the other taxes and charges shall not be construed as part of the purchase price upon which the tax herein is levied. The maximum tax imposed on any individual bulk user under this subchapter shall be $1,350 per calendar year.
(B) The ultimate incidence 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, except in the case of a sale to a bulk user, in which case the bulk user shall pay over the tax to the Department as provided in this subchapter.
(D) A retail gasoline dealer may make tax-free sales with respect to which he or she is otherwise required to collect the tax when the sale is made to the federal government, this state, any municipality or unit of local government as those terms are defined by § 1 of Article VII of the Constitution of the State of Illinois of 1970, or any school district.
(1990 Code, § 27-63) (Ord. 06-3114, passed 2-6-2006; Ord. 06-3122, passed 4-17-2006; Ord. 10-3313, passed 12-20-2010; Ord. 14-3465, passed 11-17-2014)