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may for good cause shown waive any interest or penalties assessed <br /> under this section. <br /> ($6) If any person fails to pay the license tax, interest, or any penalty <br /> provided for by this section, the tax, interest, and/or penalty shall be <br /> collected from that person for the use of the city. The tax administrator <br /> shall commence and prosecute to final determination in any court of <br /> competent jurisdiction an action at law to collect the same. <br /> (6) In the event any suit or action is instituted to collect the business <br /> license tax, interest, or any penalty provided for by this section, if the <br /> City is the prevailing party, the City shall be entitled to recover from the <br /> person sued reasonable attorney's fees at trial or upon appeal of such <br /> suit or action, in addition to all other sums provided by law. <br /> <br /> Section 3. Section 3.483 of the Eugene Code, 1971, is amended to provide: <br /> <br />3.483 Refunds. Refunds will be made pursuant to applicable refund provisions of <br /> Chapter 319 of the Oregon Revised Statutes. In addition to grounds for <br /> obtaining a refund under the provisions of Chapter 319, any person <br /> who erroneously pays the tax is also entitled to a refund by submitting <br /> a claim form obtained from the Tax Administrator's office which shall <br /> be processed consistent with the process for refunds of use fuel. A <br /> person "erroneously pays the tax" if the person pays the tax for <br /> gasoline, diesel, mogas, methanol, or any other flammable or <br /> combustible gas or liquid that was not used for the purpose of <br /> propelling a motor vehicle upon the highway. Claim forms for refunds <br /> may be obtained from the Tax Administrator's office. <br /> <br /> Section 4. The City Recorder, at the request of, or with the concurrence of the <br /> <br />City Attorney, may administratively correct any reference errors contained herein or in <br /> <br />other provisions of the Eugene Code, 1971 to the provisions added, amended or <br /> <br />repealed herein. <br /> <br />Passed by the City Council this Approved by the Mayor this <br /> <br /> day of ,, 2004 __ day of ,, 2004 <br /> <br /> City Recorder Mayor <br /> <br />Ordinance - 2 <br /> <br /> <br />