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ORDINANCE NO. 20278
<br />
<br />AN O~iNANCE CONCEDING A BUSINESS LICENSE
<br />TAX ON MOTOR VEHICLE FUEL DEALERS, PROVIDING
<br />FOR ADMINISTRATION, ENFORCEMENT AND
<br />COLLECTION OF THE TAX; ADDING SECTIONS 3.465,
<br />3~466, 3.467~ 3~468~ 3.469, 3~470~ 3.471, 3.472, 3.473, 3~474, 3.475,
<br />3.476, 32477, 3.478~ 3~47% 3°4802 3.481, 3.482, 3.483, 3~484, 3.485,
<br />3~486, 3.487, 3.488 and 3.489 TO THE EUGENE CODE, 1971.
<br />
<br />3.465
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<br />THE cITY OF EUGENE DOES ORDAIN AS FOLLOWS:
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<br />SeCtion 1. The following caption and sections are hereby added to the Eugene Code, 1971:
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<br />Motor Vehicle Fuel Dealer's Business Licenses
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<br />Definitions. As used in sections 3.465 through 3.489 of this chapter, unless the
<br />context requires otherwise the following words and phrases shall mean:
<br /> CitS. The City of Eugene.
<br /> Dealer. Any person who:
<br /> (a) Imports or causes to be imported motor vehicle fuel fbr sale,
<br /> use or distribution in the city, bu~ "dealer" does not include any person who
<br /> impoas into the city motor vehicle fuel in quantities of 500 gallons or less
<br /> purchased from a supplier who is licensed as~ a dealer here-trader if that dealer
<br /> assumes liability for the payment of the applicable license tax to the city; or
<br /> (b) Produces, refines, manufactures or compounds motor vehicle
<br /> fuels in the city for use, distribution or sale in the city; or
<br /> (c) Acquires in the city fbr sale, use or distribution ~n the city
<br /> motor vehicle fuels with respect to which there has been no license tax
<br /> previously incurred.
<br /> Distribution. In addition to its ordinary meaning, the delivery of motor
<br />vehicle fuel by a dealer to any service station or into any t&, storage facility or
<br />series o£tanks or storage facilities connected by pipelines, from which motor vehicle
<br />fuel is withdrawn directly for sale or for delivery into the'fuel tanks of motor vehicles
<br />whether or not the service station, tank or storage facility is owned, operated or
<br />controlled by the denier.
<br /> . Every way, thoroughfare and place of wkhatever nature, open for
<br />use of the PUblic for the purpose of vehicular travel.
<br /> Motor Vehicle. All vehicles, engines or machines, movable or immovable,
<br />operated or ProPelled by the use of motor vehicle fuel.
<br /> Motor Vehicle Fuel. Includes gasoline, diesel, mogas, methanol and any
<br />other flammable or combustible gas or liquid, by whatever name such gasoline,
<br />diesel, mogas, methanol, gas or liquid is known or sold, usable as fuel for the
<br />operation of motor vehicles, except gas, diesel, mogas, methanol or liquid, the chief
<br />use of which, as determined by the tax administrator, is for purposes other than the
<br />propulsion of motor vehicles upon the highways.
<br /> Pers . Includes every natural person, association, firm, partnership,
<br />corporation, joint venture or other business entity.
<br /> Service Station. Any place operated for the purpose of retailing and
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<br />Ordinance- 1
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