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ATTACHMENT A <br /> <br /> ORDINANCE NO. <br /> <br /> AN ORDINANCE CONCERNING MOTOR VEHICLE FUEL DEALER'S <br /> BUSINESS LICENSES; AND AMENDING SECTIONS 3.467, 3.474, AND <br /> 3.483 OF THE EUGENE CODE, 1971. <br /> <br /> THE CITY OF EUGENE DOES ORDAIN AS FOLLOWS: <br /> <br /> Section 1. Subparagraph (b) of Section 3.467 of the Eugene Code, 1971, is <br /> <br />amended to provide: <br /> <br />3.467 Amount and Payment. In addition to any fees or taxes otherwise provided <br /> for by law, every dealer engaging in the city in the sale, use or distribution of <br /> motor vehicle fuel, shall: <br /> <br /> (b) Pay a license tax computed on the basis of $[.03 (three cents)] .05 (five <br /> cents) per gallon of such motor vehicle fuel so sold, used or distributed <br /> as shown by such statement in the manner and within the time provided <br /> in this code. <br /> <br /> Section 2. Section 3.474 of the Eugene Code, 1971, is amended to provide: <br /> <br />3.474 Payment of Tax and Delinquency. <br /> (1) The license tax imposed by sections 3.465 to 3.489 of this chapter shall <br /> be paid to the tax administrator on or before the 25th day of each <br /> month. <br /> (2) Except as provided in subsections (3) and [(4)] (5) of this section, if <br /> payment of the license tax is not paid as required by subsection (1) of <br /> this section, a penalty of 1 percent of such license tax shall be <br /> assessed and be immediately due and payable. <br /> (3) Except as provided in subsection [(4)] (5) of this section, if the payment <br /> of the tax and penalty, if any, is not made on or before the 1st day of <br /> the next month following that month in which payment is due, a further <br /> penalty of 10 percent of the tax shall be assessed. Said penalty shall <br /> be in addition to the penalty provided for in subsection (2) of this section <br /> and shall be immediately due and payable. <br /> (4) If the license tax imposed by sections 3.465 to 3.489 of this code is <br /> not paid as required by subsection (1) of this section, interest <br /> shall be charged at the rate of .0329 percent per day until the tax, <br /> interest and penalties have been paid in full. <br /> (45) Penalties imposed by this section shall not apply if a penalty has been <br /> assessed and paid pursuant to section 3.470. The tax administrator <br /> <br />Ordinance- 1 <br /> <br /> <br />