CHAPTER 10
FUEL SALES TAX

SECTION:

1-10-1: Definitions

1-10-2: Imposition Of Tax

1-10-3: Liability For Payment

1-10-4: Collection Of Tax

1-10-5: Remittal Of Tax; Filing Of Return

1-10-6: Penalties

1-10-7: Exemptions

1-10-1: DEFINITIONS:

For the purposes of this chapter, whenever any of the following words, terms or definitions are used herein, they shall have the meaning ascribed to them in this section.

DEALER: Every person engaged in the business of selling motor fuel, and who has an established place of business for such purposes within the corporate limits of the Village of Monee.

MOTOR FUEL: All volatile and inflammable liquids produced, blended or compounded for the purpose of, or which are suitable or practicable for, operating motor vehicles.

PERSON: Any natural person, receiver, administrator, executor, conservator, assignee, trust in perpetuity, trust, estate, firm, copartnership, joint venture, club, company, business trust, domestic or foreign corporation, association, syndicate, society or any group of individuals acting as a unit, whether mutual, cooperative fraternal, nonprofit, or otherwise. Whenever the term "person" is used in any clause prescribing and imposing a penalty, the term as applied to associations shall mean the owners or part owners thereof, and as applied to corporations, the officers thereof.

RETAIL: The sale for any good and valuable consideration to a person for use as a consumer. (Ord. 1855, 5-23-2018, eff. 6-1-2018)

1-10-2: IMPOSITION OF TAX:

There is hereby imposed and shall immediately accrue and be collected a tax upon the privilege of purchasing motor fuel at retail in the Village of Monee at the rate of three cents ($0.03) per gallon. In the event motor fuel is dispensed by a unit of measure other than the U.S. gallon, then the tax shall be imposed at the same ratio of three cents ($0.03) as the unit of measure is to the U.S. gallon. (Ord. 1855, 5-23-2018, eff. 6-1-2018; amd. Ord. 1924, 7-10-2019; Ord. 1930, 8-28-2019)

1-10-3: LIABILITY FOR PAYMENT:

The ultimate incidence of and liability for payment of said tax shall be borne by the retail purchaser. The tax herein levied shall be in addition to any and all other taxes. Nothing in this chapter shall be construed to impose the tax upon the occupation of selling motor fuel. It shall be the duty of every dealer or motor fuel retailer to secure said tax from each retail purchaser and remit to the Village of Monee said tax under rules and regulations prescribed by the Village and as otherwise provided by this chapter. (Ord. 1855, 5-23-2018, eff. 6-1-2018)