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(j) Sale,resale or selling-any transfer of ownership ar possession,or both, exchange,or <br /> barter, conditional or otherwise,in any manner or by any means whatsoever for valuable <br /> consideration. <br /> 2. IMPOSITION OF TAX. <br /> (a) There is levied and imposed upon the privilege of using or consuming motor fuel <br /> that is purchased at retail or bulk within the corporate limits of the City, a motor vehicle fuel tax, <br /> irrespective of the unit of ineasure in which it is actually sold, at a the rate of five cents($0.05) <br /> per gallon for non-diesel fuel from and after April l, 2016. <br /> (b) There is levied and imposed upon the privilege of using or consuming motor fuel that <br /> is purchased at retail or bulk within the corporate limits of the City, a motor vehicle fuel tax, <br /> irrespective of the unit of ineasure in which it is actually sold, at a rate of one cent($0.01)per <br /> gallon for diesel fuel from and after April 1, 2016. <br /> (c) The tax herein levied shall be paid in addition to any and all other taxes and charges. <br /> The tax herein imposed is not based on the selling or purchase price or gross receipts from the <br /> sale or purchase of motor fuel. <br /> (d) The ultimate incident of and liability for payment of the tax is to be borne by the <br /> purchaser of motor fuel. Nothing in this Chapter shall be construed to impose a tax upon the <br /> occupation of persons engaged in the sale of motor fuel. <br /> (e) Each motor fuel retailer is required to collect the tax from the purchaser and remit it <br /> as set forth in this Chapter. <br /> 3. COLLECTION BY RETAIL GASOLINE DEALERS. <br /> (a) All retail gasoline dealers shall jointly and severally have the duty to collect, and <br /> shall collect and account for the tax imposed in Section 2 of this Chapter from each purchaser at <br /> the time that the consideration for such purchase is paid. <br /> (b) Each retail gasoline dealer collecting and accounting for such tax shall be the trustee <br /> for and on account of the City of Decatur. <br /> 4. REQUIRED RETURNS AND REMITTANCE OF TAX. <br /> (a) All retail gasoline dealers shall pay to the City all taxes collected pursuant to this <br /> Chapter. <br /> (b) All retail gasoline dealers shall file a sworn monthly return with the Finance <br /> Department of the City no later than the twentieth day of the calendar month next succeeding the <br /> month for which the return is made, a sum of money equal to the amount of motor fuel tax owing <br /> for the preceding month, accompanied by a sworn monthly return in a format prescribed by the <br />