For the purpose of this Article 18, the following definitions
shall apply:
Every person engaged in the business of selling motor fuel,
and who has an established place of business for such purposes in
the Village of Lincolnwood.
All volatile and inflammable liquids produced, blended or
compounded for the purpose of, or which are suitable or practicable
for, operating motor vehicles. "Motor fuel" includes, without limitation,
gasoline, gasohol, diesel oil, motor benzol, motor benzene, propane
gas fuel, kerosene and special fuel as defined in the Illinois Motor
Fuel Tax Law.[1]
Any individual, trust, estate, firm, partnership, association,
corporation, joint venture, joint-stock company, receiver, trustee,
conservator, legal representative, or other legally recognized entity.
The sale of motor fuel for any good and valuable consideration
to a person for use as a consumer.
[1]
Editor's Note: See 35 ILCS 505/1
[Amended 3-6-2012 by Ord. No. 2012-2991; 3-17-2015 by Ord. No.
2015-3149]
A tax is hereby imposed on the retail sale of motor fuel in
the Village at the rate of $0.05 per gallon. Such tax is to be paid
by the purchaser, and nothing in this Article 18 shall be construed
to impose the tax upon the occupation of selling motor fuel. The ultimate
incidence of and liability for payment of said tax shall be borne
by the purchaser. It shall be deemed a violation of this Article 18
for a seller of motor fuel at retail to fail to add the tax imposed
herein to the sale price of motor fuel or to otherwise absorb such
tax. The 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.
Dealers doing business on the effective date of this Article
18 shall register with the Village Finance Director on forms provided
by the Village within 20 days after such effective date. A person
becoming a dealer after the adoption of this Article 18 shall register
with the Finance Director within 20 days after commencement of business.
Each dealer 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.
The dealer shall have the duty to collect the tax imposed herein
from each purchaser. On the 20th day of each month, the dealer shall
transmit a report of sale of motor fuel in the previous month to the
Finance Director on such form and in the manner prescribed by the
Finance Director. In the event that the Illinois Department of Revenue
establishes a filing date different from the 20th of the month for
the filing with it of the Retailers Occupation Tax Return Form ST-1,
after the effective date of this Article 18, then such different filing
date shall apply herein. Each report of sale of motor fuel shall be
accompanied by a remittance of the appropriate amount of tax applicable
to the sale reported; provided, however, that the dealer may retain
an amount of money equal to 1% of the tax due as compensation for
services rendered in the collection and payment of such tax. Payment
of the tax imposed herein shall be made to the Finance Director.
The Village Manager or his or her designee shall have the right
to inspect all books, records, and reports of all dealers as defined
in this Article 18. Such inspection shall take place only during normal
business hours of dealers as defined by this Article 18.
If any tax imposed by this Article 18 is not paid over to the
Village when due, a late payment penalty shall be imposed which shall
be equal to 1% of the unpaid tax and shall be added for each month,
or any portion thereof, that such tax remains unpaid, a late filing
penalty of 5% of the unpaid tax, and a late payment charge of 5% of
the unpaid tax. The total of such late payment penalties shall be
paid along with the tax imposed hereby. The tax herein required to
be collected by any dealer pursuant to this Article 18 shall constitute
a debt owed by the dealer to the Village. The Village may bring a
civil action to collect any unpaid tax or penalty.
In addition to any other penalty, any person violating any provision
of this Article 18 shall be fined an amount set forth in the Annual
Fee Resolution[1]for the first offense and an amount set forth in the Annual
Fee Resolution for the second and each subsequent offense in any one-hundred-eighty-day
period. Each failure to collect the tax imposed hereby and each failure
to pay such tax over to the Village shall constitute a separate violation
of this Article 18. It shall be deemed a violation of this Article
18 for any person knowingly to furnish false or inaccurate information
as required herein. A separate and distinct offense shall be regarded
as committed each day upon which such person shall continue any such
violation or permit any such violation to exist after notification
thereof.
Criminal prosecutions pursuant to this Article 18 shall in no
way bar the right of the Village to institute civil proceedings to
recover delinquent taxes, interest and penalties due and owing as
well as costs incurred for such proceedings.
Added 3-6-2012 by Ord. No. 2012-2991; amended 3-17-2015 by Ord. No.
2015-3149]
The proceeds resulting from the imposition of the tax provided
for in this Article 18, including penalties and interest, shall be
paid into the treasury of the Village and shall be credited to and
deposited in the following funds:
(A)
Two-fifths
of such proceeds shall be credited to and deposited in a fund dedicated
for roadway repair, maintenance, and transportation improvement projects
in the Village;
(B)
One-fifth
of such proceeds shall be credited to and deposited in the Village's
general funds; and
(C)
Two-fifths of such proceeds shall be credited to and deposited in
the Village's general funds and shall be designated for use toward
an additional contribution from the Village to the Village's Police
Pension Fund.
