(a) There is hereby levied and imposed upon all persons engaged in the Village of Richton Park 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, for the purpose of use or consumption and not for the purpose of resale, a motor fuel tax at the rate of three cents ($0.03) per gallon.
(b) The tax herein levied shall be paid in addition to any other taxes and charges. The tax imposed herein is not based on the selling or purchase price or gross receipts from the sale or purchase of motor fuel.
(c) The imposition of this tax is in accordance with Section 8-11-2.3 of the Illinois Municipal Code, and as set forth herein, as far as practicable, Sections 2b, 2d, 6, 6a, 12, 12a, 13,13a.2,13a.7,13a.8,15.1 and 21 of the Motor Fuel Tax Law that are not inconsistent with this chapter shall apply as far as practicable to the same extent as if those provisions were included in this chapter.
(Ord. 895. Passed 8-26-19; Ord. 1725. Passed 6-8-20.)