(a)   A tax is hereby levied and imposed upon all persons engaged in the Village in the business of selling motor fuel, as defined in the Motor Fuel Tax Law (35 ILCS 505/1 et seq.), at retail for the operation of motor vehicles upon public highways or for the operation of recreational watercraft upon waterways at a rate of $0.03 per gallon of motor fuel sold at retail in the Village for the purpose of use or consumption and not for the purpose of resale.
   (b)   The motor fuel tax herein levied and imposed shall be paid in addition to any and all other taxes and charges.
   (c)   The levying and imposition of the motor fuel tax is in accordance with and pursuant to 65 ILCS 5/8-11-2.3.
(Ord. 2020-05.  Passed 3-9-20.)