HomeMy WebLinkAboutORDINANCES-1973-007-O-73w
REVISED
Amended 816173
7-0-73
AN ORDINANCE
Adding Sections 25-61 through 25-66 to the
Code of the City of Evanston, 1957, to Pro-
vide for a Tax on the Retail Sale of Motor Fuel. 036
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF EVANSTON, COOK
COUNTY, ILLINOIS:
SECTION 1: That Sections 25-61 through 25-66 are hereby
added to the Code of the City of Evanston,
1957, to read as follows:
"Sec. 25.61. A tax is hereby imposed on the retail sale of
motor fuel in the city at the rate of one cent per gallon.
Such tax is to be paid by the purchaser and nothing in this
ordinance 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 ordinance 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._
•
"Sec. 25-62: Definitions.
"Motor Fuel" means all volatile and inflammable liquids produced,
blended or compounded for the purpose of, or which are suitable
or practicable for, operating motor vehicles.
"Retail Sale" means the.sale of motor fuel for any good and
valuable consideration to a.person for use as a consumer.
"Dealer" means every person engaged in the business of selling
motor fuel, and who has an established place of business for
such purposes in the City of Evanston.
"Person" means every natural person, firm, co -partnership,,
association or corporation.
"City Manager" means City Manager of the.City of Evanston.
"City Council" means City Council of the City of Evanston.
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"Finance Director" means Finance Director of the City of Evanston.
"Sec. 25-63. Dealers doing business on the effective date of
this ordinance shall register with the Finance Director with-
in 20 days after such effective date. A person becoming a
dealer after the adoption of this ordinance shall register
with the Finance Director within 20 days after commencement
of business. The dealer shall have the duty to collect the
tax imposed herein from each purchaser. On the 10th day of
each month the dealer shall transmit a report of sale of motor
fuel in the previous month to the Finance Director on such form
and in the manner prescribed by the Finance Director. Each re-
port of sale of motor fuel shall be accompanied by a remittance
of the -appropriate amount of tax applicable to the sale reported
provided, however, that the dealer may retain an amount of money
equal to 3% of the tax due as compensation for services rendered
in the collection and payment of such tax.
Payment of the tax imposed herein shall be made to the Finance
Director, City of Evanston.
"Sec. 25-64. The City Manager shall prescribe reasonable rules,
• definitions and regulations to carry out the duties imposed
upon him by this ordinance.
"Sec..25-65. The City Manager or such other officer of the
City of Evanston as he shall designate shall have the right
to inspect all books, records, and reports of all dealers
as defined in this ordinance. Such inspection shall take
place only during normal business hours of dealers as defined
by this ordinance.
"Sec. 25-66. Any violation of this ordinance shall be punish-
able by a fine of not less than $100.00 and not more than
$500.00. It shall be deemed a violation of this ordinance
for any person knowingly to furnish false or inaccurate
information as required herein.
Criminal prosecutions pursuant to this ordinance shall in no
way bar the right of the City to institute civil proceedings
to recover delinquent taxes, interest and penalties due and
owing as well as costs incurred for such proceeding. Civil
penalties assessed pursuant to this ordinance shall not ex-
ceed $500.00 for each offense.
•
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r
For the purpose of this ordinance interest shall be computed
at the rate of one percent (1%) per month from the first day
of delinquency. The tax herein required to be collected by
any dealer pursuant to this ordinance shall constitute a
debt owed by the dealer to the city."
SECTION 2: If any one or more of the provisions of
this ordinance is declared unconstitu-
tional or the application thereof is held invalid, the validity of
the remainder of this ordinance and the application of such provisions
to other persons and circumstances shall not be affected thereby.
SECTION 3. This ordinance shall be in full force
and effect from and after its passage,
approval and publication in the manner provided by law, for the
period beginning September 1, 1973 and terminating August 31, 19.75
provided, however, that in the event a regional transit authority is
created and funded prior to.August 31, 1975, then this ordinance
shall terminate upon the date of the funding by law of the aforesaid
regional transit authority.
Introduced: Jiily '40 , 1973.
Adopted: piigiiGt, h , 1973.
Attest: /s/ Maurice F. ArQ�p
City Clerk
Approved: Xjjgjjgt
�yf Edgar Vanneman_ Jr_
Mayor
Approved as to form: //s// Jack M. Siegel
Corporation Counsel
r�
, 1973.
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