A. Each motor fuel retailer in the city shall have the duty to collect the motor fuel tax from each purchaser and to pay it over to the city, along with an accounting therefor, on return forms provided by the city.
B. On or before the thirtieth day of each calendar month, each motor fuel retailer in the city shall file, with the Director of Finance, a tax payment and a monthly tax return showing tax receipts with respect to the number of gallons of fuel sold during the prior month. The City, in its discretion, may request from the retailer, a copy of their ST-1 Illinois Department of Revenue Retailer's Occupation Tax Return form or comparable evidence documenting reported sales. The retailer shall submit said requested form within thirty (30) days of the request. Any failure to supply documentation to substantiate correct payment shall be deemed a violation of this Code.
C. If any retail motor fuel dealer fails to collect the local motor fuel tax, such retail motor fuel dealer shall remain liable for the local motor fuel tax not collected and shall pay the amount of the local motor fuel tax due to the city in accordance with this chapter. (Ord. 19-O-106, 12-18-2019)