Beginning on January 1, 2021, there is hereby imposed and shall immediately accrue and be collected a tax upon the privilege of purchasing motor fuel at retail in the village at a rate of two cents ($0.02) per U.S. gallon or fraction thereof. In the event motor fuel is dispensed by a unit of measure other than U.S. gallon, then the tax shall be imposed at the same ratio of two cents ($0.02) per U.S. gallon to the unit of measure. (Ord. 20-08-14, 8-18-2020)