A tax is hereby imposed on the retail sale of motor fuel in the Village of Schiller Park at the rate of eight cents ($0.08) per gallon from and after June 1, 2020. Such tax is to be paid by the purchaser, and nothing in this Chapter 36 shall be construed to impose the tax upon the occupation of selling motor
fuel. The ultimate incidence of and liability for payment of said tax shall be borne by the purchaser. It shall be deemed a violation of this Chapter 36 for a seller of motor fuel at retail to fail to add the tax imposed herein to the sale price of motor fuel or to otherwise absorb such tax. It shall be the duty of every dealer to secure the tax from the purchaser at the time the dealer collects the purchase price for the motor fuel and to pay over the tax to the Village Finance Department, as provided in this subchapter, "Motor Fuel Tax". The tax shall be in addition to any and all other taxes and charges.
(Ord. 15-3017, passed 9-3-15; Am. Ord. 20-4223, passed 4-16-20)