3-27-2: TAX IMPOSED:
A tax is hereby imposed upon the privilege of purchasing or using, in the village, vehicle fuel purchased in a sale at retail. The tax shall be at a rate of six cents ($0.06) per gallon of vehicle fuel. The ultimate incidence of and liability for payment of the tax shall be upon the purchaser or user of the vehicle fuel, and nothing in this chapter shall be construed to impose a tax upon the occupation of selling or distributing vehicle fuel. It shall be a violation of this chapter for any distributor or retail fuel dealer to fail to add this tax to the retail price of vehicle fuel to absorb the tax. The tax shall be in addition to any and all other taxes. (Ords. 10-05-07, 20-05-09, 20-11-27)