There is a tax imposed and levied upon the retail purchase within the village of motor fuel at the rate of three cents ($0.03) per gallon or any fraction thereof.
(A) This tax shall be in addition to any and all other federal, state and local taxes.
(B) While the ultimate incidence and liability for the tax shall be upon the retail purchaser of motor fuel, it is the duty of each motor fuel retailer in the village of Midlothian to collect the tax and to pay it over to the village of Midlothian, along with an accounting thereof as set forth in this chapter. Nothing in this chapter shall be construed to impose a tax upon the occupation of selling motor fuel. (Ord. 1718, 4-14-2010)