3-1-11-4: LIABILITY FOR PAYMENT:
The ultimate incidence of and liability for payment of the Riverwoods Retail Motor Fuel Tax shall be borne by the retail purchaser. Nothing in this section shall be construed to impose the tax upon the occupation of selling motor fuel. It shall be a violation of this section for any retail dealer to fail to add this tax to the retail price of motor fuel or to absorb the tax. The tax shall be in addition to any and all other taxes. It shall be the duty of every dealer to secure said tax under rules and regulations prescribed by the village and as otherwise provided by this section. (Ord. 20-08-14, 8-18-2020)