A. Definitions: Whenever used herein, unless context otherwise requires, the words, term or phrase "Motor Fuel" used herein shall have the meaning ascribed to it in the Illinois Motor Fuel Tax Law, 35 ILCS 505/1 et seq., and the Illinois Municipal Code, 65 ILCS 5/8-11-2.3.
B. Imposition Of Tax;
1. A tax is hereby imposed upon all persons engaged in the City of Prospect Heights in the business of selling motor fuel, as defined in the Motor Fuel Tax Law, at retail for the operation of motor vehicles upon public highways or for the operation of recreational watercraft upon waterways, at the rate of two cents ($0.02) per gallon of motor fuel sold at retail in the municipality for the purpose of use or consumption and not for the purpose of resale.
2. The tax herein levied shall be paid in addition to any and all other taxes and charges.
3. The imposition of this municipal motor fuel tax is in accordance with and subject to the provisions of sections 8-11-2.3 of the Illinois Municipal Code (65 ILCS 5/8-11-2.3).
C. Administration By The Illinois Department Of Revenue: The taxes hereby imposed, and the civil penalties that may be assessed as an incident thereto, shall be collected and enforced by the Illinois Department of Revenue. The Illinois Department of Revenue shall have the full power to administer and enforce the provisions of this section. (Ord. O-22-29, 10-24-2022)