The Highwood vehicle fuel tax shall be collected by each retail dealer doing business in the city who sells vehicle fuel to a person. Any retail dealer who shall pay the tax to the city shall collect the tax from any person to whom the retail dealer sells vehicle fuel.
The retail dealer shall remit such tax directly to the collector by the last day of the month following the month in which such vehicle fuel was sold, and shall collect such tax from his purchasers.
If any purchaser or user receives vehicle fuel upon which the Highwood vehicle fuel tax has not been collected by the retail dealer, such purchaser or user shall pay the tax directly to the city by the last day of the month following the month in which such purchaser or user made the taxable purchase or use of the vehicle fuel.
Any tax remittance required to be made directly to the city shall be made to the collector and shall be accompanied by a remittance form prescribed by the city. Any retail dealer, purchaser or user who is required to remit tax directly to the city on a frequently recurring basis shall register with the city on forms prescribed by the city.
Any person who collects the Highwood vehicle fuel tax shall do so as a trustee for and on account of the city of Highwood. (Ord. 2011-O-36, 11-1-2011, eff. 1-1-2012)