§ 33.190 IMPOSITION OF TAX.
    A tax is hereby imposed pursuant to ILCS Ch. 65, Act 5, § 8-11-2.3, upon all persons in the village engaged in the business of selling motor fuel as now or hereafter defined in the motor fuel tax law at retail for the operation of motor vehicles upon public highways or for recreational watercraft upon waterways at a rate of $0.03 per gallon, or the maximum rate permitted by law, of motor fuel sold at retail within the village for the use or consumption and not for resale.
(Ord. 2019-005, passed 6-19-19; Am. Ord. 2020-002, passed 2-19-20)