A. Definitions: As used in this section, the following words and terms shall have the meanings ascribed to them as follows:
MOTOR FUEL: All volatile liquids compounded or used for fueling motor vehicles, including gasoline, gasohol, compressed natural gas and diesel fuel.
MOTOR FUEL RETAILER: Any person, firm or corporation engaged in the business of selling motor fuel at retail, and not for resale. (Ord. 97-25, 6-26-1997)
B. Tax Imposed 1 : There is hereby imposed and levied a tax upon the retail purchase within the village of motor fuel, at the rate of four cents ($0.04) per gallon or fraction thereof. This tax shall be in addition to any and all other taxes and charges, but such other taxes and charges shall not be construed as part of the purchase price upon which the tax herein is levied. (Ord. 97-25, 6-26-1997; amd. Ord. 2006-23, 5-4-2006; Ord. 2015-55, 11-5-2015)
C. Responsibility For Payment: The ultimate incidence and liability for payment of such 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.
D. Collection Of Tax And Report Transmittal:
1. Each motor fuel retailer within the village limits shall have the duty to collect the municipal motor fuel tax from each purchaser and to pay it over to the village, along with an accounting therefor, on return forms provided by the village. (Ord. 97-25, 6-26-1997)
2. The return and tax payment shall be filed with the director of finance no later than the twentieth day of the calendar month following the month of collection. Each tax form shall be accompanied by a signed copy of the Illinois department of revenue form ST-1 (sales and use tax form). (Ord. 97-25, 6-26-1997; amd. Ord. 2017-12, 4-6-2017)
E. Registration And Maintenance Of Records:
1. Each motor fuel retailer shall register with the village on forms provided by the village. (Ord. 97-25, 6-26-1997)
2. Each motor fuel retailer shall have the duty to maintain complete and accurate books, records and accounts showing the gross receipts for the sale of motor fuel and the taxes collected from the purchaser thereof, which shall be available to the village for examination.
F. Interest And Penalties: Late payment, underpayment or nonpayment of any tax due hereunder shall be subject to interest and penalties as set forth in section 3-2-10 of this chapter. Any person violating any other provision of this section, upon conviction thereof, shall be punished by a fine of not more than the maximum amount permitted by section 1-4-1 of this code for each offense. A separate offense shall be deemed committed on each day during or on which a violation occurs or continues.
Nothing in this section shall be construed as limiting any additional or further remedies that the village may have relating to the enforcement of this section, or the collection of the amount of any tax due hereunder. (Ord. 2001-04, 1-25-2001)
Notes
| 1 | 1. Effective January 1, 2016. |