A. Motor Fuel Tax; Imposition: Commencing with retail purchases of motor fuel made on May 1, 2010, and for all such purchases made thereafter, there shall hereby be imposed and levied a tax upon the retail purchase of motor fuel within the corporate limits of the village, at the rate of two cents ($0.02) per gallon or fraction thereof irrespective of the unit of measure in which such motor fuel is actually purchased. The tax hereby imposed shall be in addition to any and all other taxes imposed thereon. Each motor fuel retailer within the village shall have the duty to secure the payment of the tax hereby imposed from the purchaser of the motor fuel at the time such motor fuel retailer collects the purchase price from such purchaser, and to transmit the tax so collected as hereinafter provided. Nothing herein shall be construed to impose any tax whatsoever on the occupation of persons engaged in the sale of motor fuel, and the ultimate incidence of and liability for the payment of the tax hereby imposed shall at all times be borne by the retail purchaser of motor fuel. As used in this chapter, the term "motor fuel" shall have the meaning ascribed thereto in the motor fuel tax law, 35 Illinois Compiled Statutes 505/1 et seq., the term "motor fuel retailer" shall mean any person engaged within the limits of the village in the business of selling motor fuel to purchasers for use or consumption and not for resale in any form, and the term "person" shall have the meaning ascribed thereto in the motor fuel tax law, 35 Illinois Compiled Statutes 505/1 et seq.
B. Collection And Payment Of Tax; Filing Of Return: Not later than the last day of each calendar month, each motor fuel retailer within the village of Manhattan shall hereby be obligated to transmit to the village finance department a sum of money equal to the amount of motor fuel tax collected by such motor fuel retailer during the preceding calendar month, together with a return containing an accounting thereof, to be made on such forms as are provided by the village finance department from time to time, and which shall at a minimum state the gross number of gallons of motor fuel purchased from such motor fuel retailer during such preceding calendar month.
C. Registration; Recordkeeping: Each motor fuel retailer located within the village shall register with the village on forms provided from time to time by the finance department. Furthermore, each motor fuel retailer located within the village shall have the duty and obligation to maintain full and complete books and records showing the gross number of gallons purchased in each day and each calendar month from such motor fuel retailer, the gross receipts in each day and each calendar month resulting from such purchases, and the amount of motor fuel tax collected each day and each calendar month from the purchasers of such motor fuel pursuant to the provisions of this section. Such records shall be available within the village for examination and audit during all regular business hours of the village finance department.
D. Late Payment Charges:
1. In the event that any motor fuel retailer required under this section to file a motor fuel tax return to the village fails in any given calendar month:
a. To file such return when and as required under this section; or
b. To transmit the entire amount of motor fuel tax due and payable to the village as and when due and payable pursuant to this section, such person shall pay to the village, in addition to the entire amount of tax required to be transmitted, a late payment charge of five percent (5%) of the entire amount of such tax that such person is required to have been transmitted to the village.
2. In addition to the foregoing late payment charge, any amount of tax not transmitted when due shall bear interest at the rate of two percent (2%) per month, or fraction thereof, until fully transmitted to the village as required by this section.
3. Whenever any person shall fail to pay any tax as herein provided, the village attorney shall, upon the request of the finance director, bring or cause to be brought an action to enforce the payment of said tax on behalf of the village in any court of competent jurisdiction.
E. Penalty: In addition to any late payment charges, any person found guilty of violating, disobeying, omitting, neglecting, or refusing to comply with or resisting or opposing the enforcement of any of the provisions of this section, shall be punishable as provided under section 1-4-1 of this code. Each day that a violation continues shall be deemed a separate offense. (Ord. 1059, 4-20-2010)