(A) General - definitions. "Motor fuel" means all volatile and inflammable liquids produced, blended or compounded for the purpose of, or which are suitable or practicable for, operating motor vehicles. Among other things, "motor fuel" includes "special fuel" as defined in Section 1.13 of the Illinois Motor Fuel Tax Law, 35 ILCS 505/1.13.
(B) Imposition of tax. A tax is imposed upon all persons engaged in the Village of Maywood in the business of selling motor fuel, as defined in the Motor Fuel Tax Law, 35 ILCS 505/1 et seq., as amended, at retail for the 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 within the Village of Maywood for the purpose of use or consumption and not for the purpose of resale. This tax is not imposed on aviation fuel, as defined in Section 3 of the Retailers' Occupation Tax Act, 35 ILCS 120/3, as amended. The imposition of this tax is in accordance with the provisions of Section 8-11-2.3 of the Illinois Municipal Code, 65 ILCS 5/8-11-2.3, as amended, which is incorporated as though fully set forth herein. The tax levied herein is in addition to any and all other taxes and charges.
(C) Collection and administration of tax. The tax imposed by this chapter, and the civil penalties that may be assessed as an incident thereto, shall be administered, collected and enforced by the Illinois Department of Revenue in accordance with the provisions of Section 8-11-2.3 of the Illinois Municipal Code (65 ILCS 5/8-11-2.3) and the Motor Fuel Tax Law (35 ILCS 505/1 et seq.), as amended. The Department of Revenue shall have the full power to administer and enforce the provisions of this chapter.
(D) Reimbursement of tax liability. Persons subject to any tax imposed under this section may reimburse themselves for their seller's tax liability hereunder by separately stating that tax as an additional charge, which charge may be stated in combination, in a single amount, with state tax which sellers are required to collect under the Use Tax Act, 35 ILCS 105/1 et seq., as amended, pursuant to such bracket schedules as the Department of Revenue of the State of Illinois may prescribe.
(Ord. CO-2020-04, passed 2-19-2020; Am. Ord. CO-2020-09, passed 4-21-2020)