There is hereby imposed and levied a tax upon the retail purchase within the village of motor fuel, at the rate of $0.01 per gallon or fraction thereof. This tax shall be in addition to any and all other taxes. The ultimate incidence and liability for payment of the tax shall be upon the retail purchaser of motor fuel. Nothing herein shall be construed to impose a tax upon the occupation of selling motor fuel.
(Ord. 11-09, passed 4-12-2011)