§ 6-411. Vehicle fuel tax imposed.

(a)

A vehicle fuel tax is hereby imposed privilege of purchasing or using, in the village, vehicle fuel purchased in a sale at retail. The vehicle fuel tax shall be at a rate of one cent ($0.01) per gallon of vehicle fuel. The ultimate incidence of and liability for payment of the vehicle fuel 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 retail dealer to fail to add this vehicle fuel tax to the retail price of vehicle fuel or to absorb the vehicle fuel tax. The vehicle fuel tax shall be in addition to any and all other taxes.

(b)

For the purposes of this article , the term "use in the village" shall be deemed to occur only at the place in the village 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 vehicle fuel tax imposed herein on the retail purchase of vehicle fuel, such person shall be exempt from the payment of and liability for said vehicle fuel tax on the use of such fuel.

(c)

It shall be presumed that all sales and uses of vehicle fuel in the village are subject to the vehicle fuel tax until the contrary is established by clear and convincing evidence. The burden of proving that a sale or use is not taxable hereunder shall be upon the retail dealer, purchaser or user so claiming.

(d)

The vehicle fuel tax imposed by this section shall not be applicable to the privilege of purchasing or using vehicle fuel when such fuel is purchased or used, as the case may be, by the federal government or any of its instrumentalities.

(Code 1993, § 6-10.5.3; Ord. No. 2006-O-75, 9-26-2006)