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A tax is hereby imposed upon all persons in McHenry County, engaged in McHenry County in the business of selling motor fuel, as now or hereafter defined in the Motor Fuel Tax Law, at retail for the operation of motor vehicles upon public highways or for the operation of recreational watercraft upon waterways, at the rate of four (4) cents per gallon of motor fuel sold at retail within McHenry County for the purpose of use or consumption and not for the purpose of resale. The proceeds from the tax shall be used by McHenry County solely for the purpose of operating, constructing and improving public highways and waterways, and acquiring real property and right-of-ways for public highways and waterways within McHenry County.
(Ord. O-9808-82-80, § I, passed 8-28-1998)