HomeMy WebLinkAboutORDINANCES-2017-143-O-1711/13/2017
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AN ORDINANCE
Increasing the Motor Fuel Tax Rate Contained in Title 3 "Business
Regulations", Section 2 "Municipal Occupation Tax"
NOW BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF
EVANSTON, COOK COUNTY, ILLINOIS, THAT:
SECTION 1: Amending Title 3 "Business Regulations", Section 2
"Municipal Occupation Tax" to increase the Motor Fuel Tax Rate contained in
Subsection 3-2-16-2 "Tax Imposed" within the Evanston City Code of 2012, as
amended ("City Code"), is hereby amended to read as follows:
3-2-16-2. - TAX IMPOSED.
A tax is hereby imposed on the retail sale of motor fuel in the City at the rate of
five cents ($0.05) per gallon. Such tax is to be paid by the purchaser, and nothing in
this Section shall be construed to impose the tax upon the occupation of selling motor
fuel. The ultimate incidence of and liability for payment of said tax shall be borne by
the purchaser. It shall be deemed a violation of this Section for a seller of motor fuel at
retail to fail to add the tax imposed herein to the sale price of motor fuel or to
otherwise absorb such tax. The tax shall be in addition to any and all other taxes.
SECTION 2: All ordinances or parts of ordinances in conflict herewith are
hereby repealed.
1, 2018.
SECTION 3: This ordinance shall be in full force and effect on January
SECTION 4: If any provision of this ordinance or application thereof to
any person or circumstance is held unconstitutional or otherwise invalid, such invalidity
shall not affect other provisions or applications of this ordinance that can be given effect
143-0-17
without the invalid application or provision, and each invalid provision or invalid
application of this ordinance is severable.
Introduced: olX1�c�?tit,Gtiti, ��
Adopted: �(P►.��
Attest:
Devon Reid, City Clerk
, 2017 Approved:
, 2017 n ' , 2017
lep eh H. H ge y a'or
Approved as to form:
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