(A) Each motor fuel retailer in the city shall have the duty to collect the motor fuel tax from each purchaser and to pay it over to the city, along with an accounting thereof, on return forms provided by the city.
(B) The return and tax payment shall be due on the same filing dates as are established for filing with the Illinois Department of Revenue of the Retailer’s Occupation Tax Return Form ST-1, Sales and Tax Use Return.
(2000 Code, § 3.36.030) (Ord. 2696, § 2, passed - -2003; Ord. 2684, § 2 (part), passed - -2002)