(A) There is hereby levied and imposed upon the purchase of each gallon of motor fuel, or fraction thereof sold at retail within the corporate limits of the City of Mt. Vernon, a tax at the rate of two cents ($.02) per gallon. In the event motor fuel is dispensed in a unit of measure other than the gallon, the tax shall be imposed at the same ratio to two cents as the unit is to the gallon. The tax shall be paid in addition to any and all other taxes and charges.
(B) The ultimate incidence of and liability for payment of the tax is to be borne by the retail purchaser of motor fuel. Nothing in this Article shall be construed to impose a tax upon the occupations of persons engaged in the retail sale of motor fuel.
(C) It shall be the duty of every retail motor fuel dealer to secure the tax from the purchaser at the time the dealer collects the purchase price for the motor fuel and to pay over the tax to the City of Mt. Vernon Finance Department as provided in this Article.
(D) A retail motor fuel dealer may make tax free sales only when the sale is made to the federal government, the State of Illinois, any municipality or unit of local government as those terms are defined by § 1 of Article VII of the Constitution of the State of Illinois, or any school district.
(Prior Code, Art. 24A, § 2)