2016-08 ADDING CITY CODE - CHAPTER 51.4 - LOCAL MOTOR FUEL TAX

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CHAPTER 51.4 LOCAL MOTOR FUEL TAX 1. DEFINITIONS. Whenever used herein,unless context otherwise requires,the following words,terms or phrases shall have the meaning ascribed to them in this section: (a) Bulk user- any person who purchases motor fuel for storage in bulk storage facilities located within the City, which facilities are owned,leased,or controlled by the person for subsequent dispensing into the supply tanks of internal combustion engines operated by the person. (b) Diesel Fuel-any product intended for use or offered for sale as a fuel for engines in which the fuel is injected into the combustion chamber and ignited by pressure without electric spark. Such fuel shall not include dyed diesel fuel as defined in 35 ILCS 505/4d and any successor statute. (c) Gallon-in addition to its ordinary meaning, its equivalent in a capacity of measurement of substance in a gaseous state. (d) Motor fuel-all volatile and inflammable liquid produced,blended, or compounded for the purpose of, or which are suitable or practicable for, operating motor vehicles. (e) Motor fuel retailer-any person as defined herein,engaged in the business of selling motor fuel at retail,and not for resale within the City of Decatur. (� Motor fuel tax-the tax imposed under this Chapter. (g) Motor vehicles-motor vehicles as defined by the Illinois Vehicle Code and watercraft propelled by an internal combustion engine. (h) Person-any individual,firm,trust, estate,partnership,association,joint stock company,joint adventure,corporation,limited liability company,or a receiver,trustee, guardian, or other representative appointed by order of any court,or any city,town,county or other political subdivision. (i) Retail gasoline dealer-any person who engages in the business of selling motor fuel in the City to a purchaser for use or consumption,and not for resale in any form.