(A)
The dealer shall have the duty to collect the tax imposed herein from each purchaser. On the 20th day of each month, the dealer shall transmit a report of sale of motor fuel in the previous month to the Finance Director on such form and in the manner prescribed by the Finance Director. In the event that the Illinois Department of Revenue establishes a filing date different from the 20th of the month for the filing with it of the Retailers Occupation Tax Return Form ST-1, after the effective date of this subchapter "Motor Fuel Tax", then such different filing date shall apply herein. If the date is different than the above- mentioned effective date, the Finance Department shall notify all dealers. Each report of sale of motor fuel shall be accompanied by a remittance of the appropriate amount of tax applicable to the sale reported; provided, however, that the dealer may retain an amount of money equal to one percent (1%) of the tax due as compensation for services rendered in the collection and prompt payment of such tax by or before the payment due date. Failure to remit the tax by the payment due date shall result in a loss of eligibility for the foregoing compensation of one percent (1%) of the tax due, and the dealer shall remit the full amount of the tax collected to the Village without any such reduction. Payment of the tax imposed herein shall be made to the Finance Director.
(B) Any officer, employee, partner, member or manager of any entity which is an owner subject to the provisions of this subchapter, that has the control, supervision or responsibility of collecting tax proceeds, filing returns, and transmitting collected tax proceeds of the tax imposed by this subchapter, and who fails to file such return or transmit to the Village, any tax proceeds so collected, shall be personally liable for any such amounts collected, including interests and penalties thereon, if after proper proceedings for the collection of such amounts such entity is unable to pay such amounts to the Village, and the personal liability of such officer, employee, partner, member or manager, as provided in this section, shall survive dissolution of the entity.
(C) Any payment that is returned because of insufficient funds may result in the finance department requiring that all future payments be made either by cashier's check or money order. The dealer shall be liable for any and all fees and costs incurred by the Village for any payment that is returned because of insufficient funds, and such fees and costs shall be in addition to any fine, penalties or interest provided for by this Chapter or any other applicable ordinance. In the event a payment is returned because of insufficient funds, it shall be treated as if no payment was made, and the dealer shall be liable for any and all applicable fines, penalties and interest.
(Ord. 15-3017, passed 9-3-15; Am. Ord. 20-4223, passed 4-16-20)