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the next month following that month in which payment is due, a further penalty of 10 percent of the tax shall be assessed. Said penalty shall be in addition to the penalty provided for in subsection (2) of this section and shall be immediately due and payable. (4) If the license tax imposed by sections 3.465 to 3.489 of this code is not paid as required by subsection (1) of this section, interest shall be charged at the rate of .0329 percent per day until the tax, interest and penalties have been paid in full. (45) Penalties imposed by this section shall not apply if a penalty has been assessed and paid pursuant to section 3.470. The tax administrator may for good cause shown waive any penalties assessed under this section. ($6) If any person fails to pay the license tax, interest, or any penalty provided for by this section, the tax, interest, and/or penalty shall be collected from that person for the use of the city. The tax administrator shall commence and prosecute to final determination in any court of competent jurisdiction an action at law to collect the same. ($7) In the event any suit or action is instituted to collect the business license tax, interest, or any penalty provided for by this section, if the City is the prevailing party, the City shall be entitled to recover from the person sued reasonable attorney's fees at trial or upon appeal of such suit or action, in addition to all other sums provided by law. Section 4. Subsections (1)(b) and (6) of Section 3.480 of the Eugene Code, 1971, are amended to provide: 3.480 Exemption of Export Fuel. (1) The license tax imposed by section 3.466 shall not be imposed on motor vehicle fuel: (b) Sold by a dealer [;"' for export by the purchaser to an area or areas outside the city in containers other than the fuel tank of a motor vehicle, but every dealer shall be required to report such exports and sales to the city in such detail as may be required. (6) In support of any exemption from taxes on account of sales of motor vehicle fuel [~'-' ~'-"~,,~'~. ,°' ..... ""'~o '-": :nn ,-,o.. ..... ,,~ool for export by the purchaser, the dealer shall retain in his/her files for at least three years, an export certificate executed by the purchaser in such form and containing such information as is prescribed by the tax administrator. This certificate shall be prima facie evidence of the exportation of the motor vehicle fuel to which it applies only if accepted by the dealer in good faith. Ordinance - 2 L:\CMO\2005 Council Agendas\M050119\S050119B-attA. doc