(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 $0.05 per gallon for gasoline or gasohol and $0.07 per gallon for diesel. The tax herein levied shall be paid in addition to any and all other taxes and charges, but such other taxes and charges shall not be construed as part of the purchase price upon which the tax herein is levied.
(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 article 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 motor fuel dealer to secure the tax from the purchaser at the time the retailer collects the purchase price for the motor fuel and to pay over the tax to the city's finance department as provided in this chapter.
(D) A retail motor fuel dealer may make tax free sales with respect to which he is otherwise required to collect the tax when the sale is made to the Federal government, the State of Illinois, any municipality, or unit of local government as those terms are defined by Section I of Article VII of the Constitution of the State of Illinois of 1970, or any school district.
(Ord. 18-013, passed 3-8-18)