Laserfiche WebLink
Metadata
Document management portal powered by Laserfiche WebLink 9 © 1998-2015 Laserfiche. All rights reserved.
may for good cause shown waive any penalties assessed under this <br /> 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 /> ($7) 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. Subsections (1)(b) and (6) of Section 3.480 of the Eugene Code, <br /> <br />1971, are amended to provide: <br /> <br />3.480 Exemption of Export Fuel. <br /> (1) The license tax imposed by section 3.466 shall not be imposed on <br /> motor vehicle fuel: <br /> <br /> (b) Sold by a dealer [;"' <br /> for export by the purchaser to an area or areas outside the city <br /> in containers other than the fuel tank of a motor vehicle, but <br /> every dealer shall be required to report such exports and sales <br /> to the city in such detail as may be required. <br /> <br /> (6) In support of any exemption from taxes on account of sales of motor <br /> vehicle fuel [~'-' ~'-"~,,~'~. ,°' ..... +~+~'~o '-'~: :nn ,-,o.. ..... ,,~ool for export by <br /> the purchaser, the dealer shall retain in his/her files for at least three <br /> years, an export certificate executed by the purchaser in such form and <br /> containing such information as is prescribed by the tax administrator. <br /> This certificate shall be prima facie evidence of the exportation of the <br /> motor vehicle fuel to which it applies only if accepted by the dealer in <br /> good faith. <br /> <br /> Section 4. Section 3.483 of the Eugene Code, 1971, is amended to provide: <br /> <br />3.483 Refunds. Refunds of tax on motor vehicle fuel will be made pursuant to <br /> [applic-al~] any refund provisions of Chapter 319 of the Oregon Revised <br /> Statutes, including but not limited to ORS 319.280 and 319.831. Claim <br /> forms for refunds may be obtained from the Tax Administrator's office. <br /> <br /> Section 5. Section 3.484 of the Eugene Code, 1971, is amended to provide: <br /> <br />3.484 Examinations and Investiqations. Pursuant to section 2.019 of this code, <br /> the tax administrator, or duly authorized agents, may make any examination <br /> <br />Ordinance - 2 <br /> <br /> <br />