There is imposed and levied upon the retail purchase within the city of motor fuel at the rate of $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) The ultimate incidence and liability for payment of such taxes shall be upon the motor fuel retailer. Nothing in this subchapter shall be construed to impose a tax upon the occupation of selling motor fuel.
(2000 Code, § 3.36.020) (Ord. 2684, § 2 (part), passed - -2002)