A. This chapter shall be known and cited as the HIGHWOOD VEHICLE FUEL TAX ORDINANCE, and the tax imposed herein shall be known and cited as the "Highwood vehicle fuel tax".
B. Whenever used in this chapter, the following words and phrases shall have the following meanings:
CITY: The city of Highwood.
COLLECTOR: The Highwood city collector.
DIRECTOR OR DIRECTOR OF REVENUE: The finance director of the city.
PERSON: Any individual, firm, trust, estate, partnership, association, corporation, joint venture, joint stock company, receiver, trustee, conservator, legal representative, or other legally recognized entity.
RETAIL DEALER OR RETAIL VEHICLE FUEL DEALER: Any person who is engaged in the business of selling vehicle fuel in the city to a purchaser for the purchaser's use or consumption, and not for resale in any form.
SALE AT RETAIL: Any sale to a person for that person's use or consumption and not for resale to another.
SALE, RESALE, OR PURCHASE: Any transfer of ownership or title or both, any exchange or any barter, whether conditional or otherwise, in any manner or by any means whatsoever for consideration.
USE: The exercise of any right to or power over vehicle fuel incident to the ownership thereof, including, but not limited to, the receipt of vehicle fuel by any person into a fuel supply tank of a vehicle.
VEHICLE: Any machine or device in, upon or by which any person or property is or may be transported or drawn upon a rail, street, road, highway or otherwise upon land, in or upon water, or through the air. "Vehicle" includes, without limitation, automobiles, trucks, buses, trains, motorcycles, boats, airplanes and helicopters.
VEHICLE FUEL: Any volatile and inflammable liquid or gas produced, blended or compounded for the purpose of or which is suitable for operating a vehicle, or which is used in propelling a vehicle. "Vehicle fuel" includes, without limitation, gasoline, gasohol, diesel oil, motor benzol, motor benzene, propane gas fuel, kerosene and "special fuel" as defined in the Illinois motor fuel tax law, as amended. (Ord. 2011-O-36, 11-1-2011, eff. 1-1-2012)