A. There is hereby levied and imposed upon the purchase of each gallon of gasoline sold at retail within the Village a tax of two cents ($0.02).
B. The ultimate incidence of and liability for payment of said tax is to be borne by the person who purchases the gasoline, said person hereinafter referred to as “purchaser”.
C. The tax herein levied shall be paid in addition to any and all other taxes and charges. It shall be the duty of the owner of every establishment selling gasoline at retail to secure the tax from the purchaser and to pay to the Village Finance Director the tax under procedures prescribed by the Village Finance Director, or as otherwise provided in this chapter.
D. Every person required to collect the tax levied by this chapter shall secure said tax from the purchaser at the time he collects the purchase price for the gasoline.
(Ord. 2013-7-10C, 7-10-2013)