Tax imposed and levied

There is hereby imposed and levied by the city on each and every purchase of fuel oil in the corporate limits of the city, a tax in the amount of four cents ($0.04) per gallon, which tax shall be collected from the purchaser of such fuel oil and paid by such purchaser for the use of the city.

(Ord. No. 89-245, § 2(37-72), 9-28-89)