Item 7 - PH/Motor Veh.Fuel Tax - Laserfiche WebLink

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ATTACHMENT B ORDINANCE NO. AN ORDINANCE AUTHORIZING PARTIAL REFUNDS FROM THE BUSINESS LICENSE TAX ON MOTOR VEHICLE FUEL DEALERS FOR PERSONS CERTIFIED BY THE CITY FOR SPECIAL REFUNDS, PROVIDING FOR ADMINISTRATION, ENFORCEMENT AND COLLECTION OF THE TAX; AMENDING SECTIONS 7.500 AND 7.536 OF THE SPRINGFIELD MUNICIPAL CODE, AND ESTABLISHING AN EFFECTIVE DATE. THE COMMON COUNCIL OF THE CITY OF SPRINGFIELD FINDS AS FOLLOWS: A. When the Council enacted a local fuel tax in 2003 it included diesel fuel among the fuels to be taxed. B. The Council included diesel to assure that there was an attempt to equitably apportion the burden of the local fuel tax among both automobile and truck traffic. As enacted the ordinance applies to all vehicles using diesel fuel, including those subject to the weight-mile tax. Vehicles subject to the weight-mile tax are exempt from the State fuel tax. C. Staff has advised the Council that a relatively large number of companies have bulk diesel fuel facilities serving their own fleets within the Springfield City limits and that, as a result, these companies may be paying a disproportionate portion of the local fuel tax, when compared to other cities in the state having local fuel taxes. D. Information provided to the staff indicates that these vehicles are subject to the weight-mile tax and travel only a minor portion of their mileage on City states. Accordingly, the Council finds and determines that operators of the vehicles should be relieved of a major portion of the local fuel tax. E. In consideration of the relative impact of the vehicles on City Streets, given their weight and size, the relatively small portion of their mileage traveled on City streets, and the fact that the vehicles described in Finding C are subject to the weight-mile tax the Council finds and determines that all but 20 percent of the fuel tax collected should be eligible for refund. F. It would be confusing and potentially create an excessive refund if vehicles eligible for this special refund program were also permitted to claim refunds under ORS Chapter 319 for off-road uses, since operators of off-road vehicles can purchase dyed fuel for which no tax is assessed. NOW, THEREFORE, THE COMMON COUNCIL OF THE CITY OF SPRINGFIELD ORDAINS AS FOLLOWS: Section 1. Section 7.500 of the Springfield Municipal Code, as amended, is further amended by adding thereto a definition for the term "weight receipt" to read as follows: "Weight Receipt. A receipt issued by the Oregon Department of Transportation, under authority of ORS 825.450, or any successor provision of law, or a temporary receipt issued under authority of ORS 825.470, or any successor provision of law authorizing the holder to use fuel in this state."