[Added 9-24-2019 by Ord. No. 11-2019; 2-11-2020 by Ord. No. 1-2020; 3-10-2020 by Ord. No. 3-2020]
All words, terms and phrases used in this article shall have
the meanings ascribed to them in the Municipal Motor Fuel Tax Law,
65 ILCS 5/8-11-2.3.
A tax is hereby imposed upon all persons engaged in the business
of selling motor fuel at retail in the city for the operation of motor
vehicles upon public highways or for the operation of recreational
watercraft upon waterways at a rate of $0.03 per gallon of motor fuel
sold at retail for the purpose of use or consumption and not for purpose
of resale. The tax is not imposed upon aviation fuel, as defined in
Section 3 of the Retailers' Occupation and Tax Act[1].
[1]
Editor's Note: See 35 ILCS 120/1 et seq.
Each retailer shall collect and remit to the Illinois Department
of Revenue the tax imposed under this article. A retailer may reimburse
itself for its tax liability hereunder by separately stating the tax
as an additional charge, which charge may be stated in combination,
in a single amount, with any Illinois tax the retailer is required
to collect, pursuant to such bracket schedules as the Illinois Department
of Revenue may prescribe.
The tax imposed, and all civil penalties that may be assessed
as an incident thereof, shall be administered, collected, and enforced
by the Illinois Department of Revenue. The Illinois Department of
Revenue shall have full power to: ( i) administer and enforce this
division; ( ii) collect all taxes and penalties due hereunder; ( iii)
dispose of taxes and penalties so collected in the manner prescribed
by law; and ( iv) determine all rights to credit memoranda arising
on account of the erroneous payment of tax or penalty hereunder.
