(A) A tax is hereby imposed upon all persons engaged in the Village of Matteson in the business of selling motor fuel, as defined in the Motor Fuel Tax Law, at retail for operation of motor vehicles upon public highways or for the operation of recreational watercraft upon waterways, at the rate of $0.03 per gallon of motor fuel sold at retail in the municipality for the purpose of use or consumption and not for the purpose of resale.
(B) The imposition of this municipal motor fuel tax is in accordance with and subject to the provisions of § 8-11-2.3 of the Illinois Municipal Code (65 ILCS 5/8-11-2.3).
(Ord. 4425, passed 9-21-2020)