[Adopted 9-16-2019 by FMC-2019-12; amended in its entirety 5-4-2020 by FMC-2020-6]
A.
A tax
is hereby imposed upon all persons engaged in the Village of Flossmoor
in the business of selling motor fuel, as defined in the Motor Fuel
Tax Law, at retail for the operation of motor vehicles upon public
highways or for the operation of recreational watercraft upon waterways,
at the rate of $0.03 per gallon of motor fuel sold at retail in the
municipality for the purpose of use or consumption and not for the
purpose of resale.
B.
The imposition
of this municipal motor fuel tax is in accordance with and subject
to the provisions of § 8-11-2.3 of the Illinois Municipal Code
(65 ILCS 5/8-11-2.3).
The tax hereby imposed, and all civil penalties that may be
assessed as an incident thereto, shall be collected and enforced by
the Department of Revenue of the State of Illinois. The Department
of Revenue shall have full power to administer and enforce the provisions
of this article.
