4-3F-1: Definitions
For purposes of this chapter, the following words and phrases shall
have the meanings ascribed to them in this section:
- Motor Fuel: All volatile liquids compounded or used for
fueling motor vehicles, including gasoline, gasohol and diesel
fuel.
- Motor Fuel Retailer: Any person, firm or corporation engaged
in the business of selling motor fuel at retail, and not for
resale. (Ord. M-87-94, 12-19-1994)
4-3F-2: Tax Imposed
There is hereby imposed and levied a tax upon the retail purchase
within the city of Des Plaines of motor fuel, at the rate of two
cents ($0.02) per gallon or fraction thereof. This tax shall be in
addition to any and all other taxes. 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. (Ord. M-87-94,
12-19-1994; M-51-03, 8-18-2003)
4-3F-3: Collection of Tax
Each motor fuel retailer in the city of Des Plaines shall have the
duty to collect the motor fuel tax from each purchaser and to pay it
over to the city of Des Plaines, along with an accounting therefor,
on return forms provided by the city. The return and tax payment
shall be filed with the city comptroller on the same filing dates as
are established for filing with the Illinois department of revenue
of the retailers' occupations tax return form RR-1-A. (Ord. M-87-94,
12-19-1994)
4-3F-4: Registration and
Maintenance of Records
Each motor fuel retailer shall register with the city of Des Plaines
on forms provided by the city comptroller. 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 city of Des Plaines for examination and for audit
by the city upon reasonable notice during customary business hours.
(Ord. M-87-94, 12-19-1994)
4-3F-5: Effective Date
The effective date for the motor fuel tax is January 1, 1995. (Ord.
M-87-94, 12-19-1994) The effective date of the one cent
increase to two cents is October 1, 2003. (M-51-03, 8-18-2003)
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