Loading...
HomeMy WebLinkAboutOrd 4874 07/15/1997 ORDINANCE NO. 4874 AN ORDINANCE ADDING ARTICLE XVIII ENTITLED "MUNICIPAL MOTOR FUEL TAX~ TO CHAPTER 8 OF THE VILLAGE CODE OF MOUNT PROSPECT, ILLINOIS Passed and approved by the President and Board of Trustees the 15th dayof July , 1997 Published in pamphlet form by authority of the corporate authorities of the Village of Mount Prospect, Illinois, the 15th dayof July , 1997. BC/SM/caf 7/10/97 ORDINANCE NO. 4874 AN ORDINANCE ADDING ARTICLE XVlll ENTITLED "MUNICIPAL MOTOR FUEL TAX" TO CHAPTER 8 OF THE VILLAGE CODE OF MOUNT PROSPECT, ILLINOIS WHEREAS, the Village of Mount Prospect is a home rule municipality, as provided in the Constitution of the State of Illinois; and WHEREAS, pursuant to home rule powers, the corporate authorities of the Village of Mount Prospect have determined that, in order to resurface or reconstruct streets within the corporate limits of the municipality, it is in the best interests of the Village to impose a municipal motor fuel tax. NOW, THEREFORE, BE IT ORDAINED BY THE PRESIDENT AND BOARD OF TRUSTEES OF THE VILLAGE OF MOUNT PROSPECT, COOK COUNTY, ILLINOIS: SECTION ONE: That Chapter 8 entitled "Village Government Miscellaneous Provisions" of the Village Code of Mount Prospect, as amended, is her~eby further amended by adding thereto Article XVIII entitled "Municipal Motor Fuel Tax"; so that hereafter said Article XVIII of Chapter 8 of the Village Code shall be and read as follows: ARTICLE XVIII MUNICIPAL MOTOR FUEL TAX SECTION: 8.1801. Definitions 8.1802. Tax Imposed 8.1803. Collection of Tax 8.1804. Registration and Maintenance of Records 8.1805. Payment by Mistake 8.1808. Late Payment Penalty 8.1807. Penalty 8.1808. Effective Date 8.1809. Expiration Date Sec. 8.1801. Definitions. For purpose 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, 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. Sec. 8.1802. Tax Imposed. There is hereby imposed and levied a tax upon the retail purchase within the Village of Mount Prospect of motor fuel, at the rate of one cent ($0.01) 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. Sec. 8.1803. Collection of Tax. Each motor fuel retailer in the Village of Mount Prospect shall have the duty to collect the municipal motor fuel tax from each purchaser and to pay it over to the Village of Mount Prospect, along with an accounting therefor, on return forms provided by the Village. The return and tax payment shall be filed with the Finance Director on the same filing dates as are established for filing with the Illinois Department of Revenue of the Sales and Use Tax Return Form ST-I. Sec. 8.1804. Registration and Maintenance of Records. Each motor fuel retailer shall register with the Village of Mount Prospect on forms provided by the Finance Directon 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 of Mount Prospect for examination and for audit by the Village upon reasonable notice during customary business hours. Sec. 8.1805. Payment by Mistake. If it shall appear that an amount of tax has been paid which was not due under the provisions of this Article, whether as the result of a mistake of fact or an error of law, then such amount shall be credited against any tax due, or to become due, under this Article from the taxpayer who made the erroneous payment; provided that no amounts erroneously paid more than one year prior to the filing of a claim therefor shall be so credited. Sec. 8.1806. Late Payment Penalty. If any tax imposed by this Article is not paid over to the Village when due, a late payment penalty equal to one percent (1%) of the unpaid tax is 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 an action to collect any unpaid tax or penalty. Sec. 8.1807. Penalty. In addition to any other penalty, any person or licensee violating any provision of this Article upon conviction thereof shall be fined not less than One Hundred Dollars ($100.00) nor more than Five Hundred Dollars ($500.00) for each such offense. Each failure to collect the tax imposed hereby and each failure to pay such tax over to the Village of Mount Prospect shall constitute a separate violation hereof. Sec. 8.1808. Effective Date. The effective date for the municipal motor fuel tax is October 1, 1997. Sec. 8.1809. Expiration Date. The municipal motor fuel tax shall expire on October 1, 2006." SECTION TWO: That this Ordinance shall be in full force and effect from and after its passage, approval and publication in pamphlet form according to law. AYES: Clowes, Corcoran, Lohrstorfer, Necchi, Wilks NAYS: None ABSENT: Hoefert PASSED and APPROVED this 15th day of July ,1997. Village President ATTEST: Carol A. Fields Village Clerk