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Village of Williamsville, IL
Sangamon County
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Code
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[Adopted 12-21-2006 by Ord. No. 2006-11, effective 2-1-2007]
For purposes of this article, the following words and phrases shall have the meaning ascribed to them in this section.
MOTOR FUEL
All volatile liquids compounded or used for fueling motor vehicles, including gasoline, gasohol, compressed natural gas and diesel fuel.[1]
PERSON
Any natural individual, firm, trust, estate, partnership, association, joint-stock company, joint adventure, corporation, limited liability company or a receiver, trustee, conservator or other representative appointed by order of any court.
[Added 7-23-2007 by Ord. No. 2007-09]
RETAILER
Any person engaged in the business of distribution, supplying, furnishing or selling motor fuel.
[Added 7-23-2007 by Ord. No. 2007-09]
RETAIL PURCHASER
Any person who purchase motor fuel in a sale at retail.
[Added 7-23-2007 by Ord. No. 2007-09]
SALE AT RETAIL
Any sale by a retailer to a person for use or consumption and not for resale.
[Added 7-23-2007 by Ord. No. 2007-09]
[1]
Editor's Note: The definition of “motor fuel retailer,” as amended 7-23-2007 by Ord. No. 2007-09, which immediately followed this definition, was deleted at time of adoption of Code (see Ch. 1, General Provisions, Art. I).
[Amended 7-23-2007 by Ord. No. 2007-09]
A. 
There is hereby imposed and levied a tax upon the sale at retail within the Village of motor fuel, at the rate of $0.01 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. 
Bulk sales of motor fuel of 100 gallons or more to a governmental entity (including but not limited to a municipal corporation, school district, village or township) shall be exempt from tax imposed by this article.
A. 
Each motor fuel retailer in the Village shall have the duty to collect the 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.
B. 
The return and tax payment shall be filed with the Village Clerk on the same filing dates as are established for filing with the Illinois Department of Revenue of the Retailer's Occupational Tax Return Form RR-1-A.
A. 
Each motor fuel retailer shall register with the Village on forms provided by the Village Clerk.
B. 
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 in the Village for examination and for audit by the Village upon reasonable notice during customary business hours.
If any tax imposed by this article is not paid over to the Village when due, a late payment penalty equal to 1% of the unpaid tax shall be added for each month, or any portion thereof, that such tax remains unpaid, and the total of such late payment penalty shall be paid along with the tax imposed hereby. The Village may bring a civil action to collect any unpaid tax or penalty.
In addition to any other penalty, any person or licensee violating any provisions of this article upon conviction thereof shall be fined not less than $200 nor more than $750 for each such offense. Each failure to collect the tax imposed hereby and each failure to pay such tax over to the Village shall constitute a separate violation hereof.