Chapter 3-35
VEHICLE FUEL TAX
Sections:
3-35-040 Payment on retail purchase.
3-35-060 Registration—Return—Filing.
3-35-080 Commission on tax paid when due.
3-35-090 Failure to pay or file—Penalties and interest.
3-35-110 Sales and uses presumed taxable—Burden of proof.
3-35-010 Title.
The ordinance codified in this chapter shall be known and cited as the “city of Harvey vehicle fuel tax ordinance,” and the tax imposed herein shall be known and cited as the “Harvey vehicle fuel tax.” (Ord. 3239 § 1(1)(a), 2009)
3-35-020 Definitions.
Whenever used in this chapter, the following words and phrases shall have the following meanings:
“Distributor” or “vehicle fuel distributor” means any person who produces, refines, blends, compounds or manufactures vehicle fuel in the city, or transports or has transported vehicle fuel to any location in the city, or receives in the city vehicle fuel, on which the Harvey vehicle fuel tax has not been paid; or sells vehicle fuel to a retail dealer for resale in the city. “Distributor” shall include any person who transports vehicle fuel into the city or receives vehicle fuel in the city for his own use and consumption, and not for sale or resale.
“Person” means any individual, firm, trust, estate, partnership, association, corporation, joint venture, joint stock company, receiver, trustee, conservator, legal representative, or other legally recognized entity.
“Retail dealer” or “retail vehicle fuel dealer” means any person who is engaged in the business of selling vehicle fuel in the city to a purchaser for the purchaser’s use or consumption, and not for resale in any form.
“Sale,” “resale,” or “purchase” means any transfer of ownership or title or both, any exchange or any barter, whether conditional or otherwise, in any manner or by any means whatsoever for consideration.
“Sale at retail” means any sale to a person for that person’s use or consumption and not for resale to another.
“Tax” means Harvey vehicle fuel tax.
“Use” means the exercise of any right to or power over vehicle fuel incident to the ownership thereof, including, but not limited to, the receipt of vehicle fuel by any person into a fuel supply tank of a vehicle.
“Vehicle” means any machine or device in, upon or by which any person or property is or may be transported or drawn upon a rail, street, road, highway or otherwise upon land, in or upon water, or through the air. “Vehicle” includes without limitation automobiles, trucks, buses, trains, motorcycles, boats, airplanes, and helicopters.
“Vehicle fuel” means any volatile and inflammable liquid or gas produced, blended or compounded for the purpose of or which is suitable for operating a vehicle, or which is used in propelling a vehicle. “Vehicle fuel” includes without limitations gasoline, gasohol, diesel oil, motor benzol, motor benzene, propane gas fuel, kerosene and “special fuel” as defined in the Illinois Motor Fuel Tax Law. (Ord. 3239 § 1(1)(b), 2009)
3-35-030 Tax imposed.
A tax is hereby imposed upon the privilege of purchasing or using, in the city of Harvey, vehicle fuel purchased in a sale at retail. The tax shall be at a rate of three cents ($0.03) per gallon of vehicle fuel. The ultimate incidence of and liability for payment of the tax shall be upon the purchaser or user of the vehicle fuel, and nothing in this chapter shall be construed to impose a tax upon the occupation of selling or distributing vehicle fuel. It shall be a violation of this chapter for any distributor or retail dealer to fail to add this tax to the retail price of vehicle fuel or to absorb the tax. The tax shall be in addition to any and all other taxes. (Ord. 3239 § 1(2), 2009)
3-35-040 Payment on retail purchase.
“Use in the city” shall be deemed to occur only at the place in the city where the vehicle fuel is transferred into the vehicle by which it is to be consumed. To the extent that a person has paid the tax imposed herein on the retail purchase of vehicle fuel, he shall be exempt from the payment of and liability for said tax on the use of such fuel. (Ord. 3239 § 1(3), 2009)
3-35-050 Collection.
A. The Harvey vehicle fuel tax shall be collected by each vehicle fuel distributor who sells such fuel to a retail vehicle fuel dealer doing business in the city. Any distributor who shall pay the tax to the city shall collect the tax from any retail dealer to whom the distributor sells vehicle fuel. The retail dealer shall in turn collect the tax from the purchaser of the vehicle fuel. Any distributor who sells vehicle fuel directly to a purchaser or user, for delivery in the city, and not for resale, shall collect the tax from the purchaser or user.
B. The retail dealer shall in turn then collect the tax from the purchaser of the vehicle fuel. Any distributor who sells vehicle fuel directly to a purchaser or user, for delivery in the city, and not for resale, shall collect the tax from the purchaser or user.
C. If any retail vehicle fuel dealer receives vehicle fuel upon which Harvey vehicle fuel tax has not been collected by the distributor, the retail dealer shall remit such tax directly to the city clerk by the last day of the month following the month in which he received such vehicle fuel, and shall collect such tax from his purchasers.
D. If any purchaser or user receives vehicle fuel upon which the Harvey vehicle fuel tax has not been collected by the distributor or retail dealer, such purchaser or user shall pay the tax directly to the city by the last day of the month following the month in which such purchaser or user made the taxable purchase or use of the vehicle fuel.
E. Any tax remittance required to be made directly to the city shall be made to the city clerk and shall be accompanied by remittance form prescribed by the city clerk.
F. Any person who collects the Harvey vehicle fuel tax shall do as a trustee for and on account of the city of Harvey. (Ord. 3239 § 1(4), 2009)
3-35-060 Registration—Return—Filing.
Every vehicle fuel distributor doing business on _______________, shall register with the city clerk by _______________. Every person becoming a distributor after that date shall register with the city clerk within thirty (30) days after the commencement of such business. Every distributor shall file each month with the city clerk a remittance return, containing a report of his sales of vehicle fuel to retail dealers or users in the city occurring in the prior month. The return shall be in a form prescribed and furnished by the city clerk. If mailed, the return must be postmarked on or before the last day of the month following the month for which the report is due. Each such return shall be accompanied by a remittance of the appropriate amount of tax applicable to the sales reported. Payment shall be made to the city clerk. (Ord. 3239 § 1(5), 2009)
3-35-070 Inventory report.
By _______________ every retail vehicle fuel dealer shall file with the city clerk, on forms supplied by the city clerk for that purpose, an inventory of all vehicle fuel in the retail dealer’s possession on _______________ at 12:01 a.m. The owner or chief executive officer of the retail dealer shall sign the inventory report and attest under oath to its accuracy. With the inventory report, the retail dealer shall pay to the city the Harvey vehicle fuel tax due on the sale of all vehicle fuel in the retail dealer’s possession on January 1, 2002, at 12:01 a.m. and for which such tax has not been collected on behalf of the city by a vehicle fuel distributor. (Ord. 3239 § 1(6), 2009)
3-35-080 Commission on tax paid when due.
A distributor or retail dealer remitting the tax to the city shall be entitled to a commission of one (1) percent of the remitted tax, to compensate him for the cost of collection, filing returns, and supplying information to the city clerk, but in no event shall any commission be allowed on any tax not remitted when due. (Ord. 3239 § 1(7), 2009)
3-35-090 Failure to pay or file—Penalties and interest.
Failure to pay or remit the tax or to file the remittance return required by this chapter shall be subject to the following penalties and interest:
A. Any tax not paid or remitted when due shall bear interest at the rate of two (2) percent per month, or fraction thereof, until the tax is paid or remitted;
B. In addition to any interest charged, any person who fails to pay or to remit the tax when due shall be subject to a late penalty of ten (10) percent of such tax;
C. In addition to any interest or penalty charged above, any person who fails to file a remittance return when due shall be subject to a late filing penalty of ten (10) percent of the total tax liability due for the reporting period.
Where the failure to pay or to remit the tax or to file the remittance return in a timely manner is due to reasonable cause beyond the control of the person charged with filing and paying the tax, the penalties described in subsections B and C of this section may be waived by the city clerk. (Ord. 3239 § 1(8), 2009)
3-35-100 Recordkeeping.
Every distributor and every retail dealer required to collect and remit the tax imposed herein shall keep accurate and complete books and records of his business of selling vehicle fuel, including the maintenance of all invoices and other source documents. Every purchaser or user shall keep accurate and complete books and records of his purchases and uses of vehicle fuel in the city. (Ord. 3239 § 1(9), 2009)
3-35-110 Sales and uses presumed taxable—Burden of proof.
It shall be presumed that all sales and uses of vehicle fuel in the city are subject to tax under this chapter until the contrary is established. The burden of proving that a sale or use is not taxable hereunder shall be upon the distributor, retail dealer, purchaser or user so claiming. (Ord. 3239 § 1(10), 2009)
3-35-120 Exemptions.
The tax imposed by this chapter shall not apply to the following sales or uses of vehicle fuel:
A. Sale by a distributor to another distributor holding a valid registration certificate;
B. Sale by a distributor to a retailer of vehicle fuel whose place of business is outside the city;
C. Sale or use for purposes other than for propulsion or operation of a vehicle;
D. Sale to or use by “transportation agency” as defined in the Regional Transportation Authority Act, which is operated by, receiving a grant from or has a service agreement with the Regional Transportation Authority or any of its service boards;
E. Sale or use to the extent the tax imposed by this chapter would violate the Illinois or United States Constitution;
F. Sale to or use by the federal government or any state or local governmental body;
G. Sale to or use by any air common carrier, certified by the carrier to be used for consumption, shipment or storage in the conduct of its business as an air common carrier, for a flight destined for a destination outside the United States. (Ord. 3239 § 1(11), 2009)