A. There is hereby imposed and levied a tax upon the retail purchase within the City of motor fuel, at the rate of three cents ($0.03) per gallon or fraction thereof.
B. This tax shall be in addition to any and all other taxes.
C. 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. For purposes of this chapter, the term "motor fuel" shall include, without limitation, all volatile and inflammable liquids produced, blended or compounded for the purpose of, or which are suitable or practicable for, operating motor vehicles, including but not limited to gasoline, gasohol and diesel fuel. (Ord. 19-O-106, 12-18-2019)