Each retail motor fuel dealer in the city shall have the duty to collect the motor fuel tax from each purchaser and to pay it over to the city, along with an accounting therefor, on return forms provided by the city.
(A) The return and tax payment shall be filed with the Director of Finance on the same filing dates as are established for filing with the Illinois Department of Revenue of the Retailer's Occupational Tax Return Form RR-l-A.
(B) Any officer or employee of any corporation which is an owner subject to the provisions of this article who has the control, supervision or responsibility of collecting tax proceeds, filing returns and transmitting collected tax proceeds of the tax imposed by this chapter and who willfully fails to file such return or to transmit any tax proceeds so collected to the city shall be personally liable for any such amounts collected, including interest and penalties thereon, if after proper proceedings for the collection of such amount such corporation is unable to pay such amounts to the city, and the personal liability of such officer or employee, as provided in this chapter, shall survive dissolution of the corporation. For purposes of this subsection, a person willfully fails to act if he takes any conscious and voluntary action intending not to perform any of his obligations hereunder, but not limited to, the utilizing of tax proceeds collected for the city to pay any other corporate obligations.
(Ord. 18-013, passed 3-8-18)