Ordinance No. 20278 - Laserfiche WebLink

Home Browse Search

delivering motor vehicle fuel into the fuel tanks of motor vehicles. Tax Administrator. The city manager, the city manageFs designee, or any person or entity with whom the city manager contracts to perform those duties. 3.466 Tax Imp~ed. A business license tax is hereby imposed on every dealer. The tax imposed shall be paid monthly to the tax administrators The tax administrator is authorized to exercise att supervisory and administrative powers w/th regard to the enforcement~ collection and administration of the business license tax~ including all powers specified in ORS 319~010 to 319.430. Amount and Pa~. In addition ro any fees or taxes otherwise provided for by law, every dealer engaging in the cit) in the sale, use or distribution of motor vehicle fuel, shall: (a) Not later than the 25th day of each calendar month, render a statement to the tax administrator on forms prescribed~ prepared and furnished by the tax admkfistrator of all motor vehicle fuel sold~ used or distribuIed by hira/her in the city as well as all such fuel sold, used or distributed in the city by a purchaser thereof upon which sale, use or distribution the dealer has assumed liability fbr the applicable license tax during the preceding calendar month. (b) Pay a license tax computed on the basis of $~03 (three cents) per gallon of such motor vehicle fuel so sold, used or distributed as shown by such statement in the manner and within the time provided in this code 3.468 License Requirements. No deale~ shall sell, use or distribute any raotor vehicle fuel until he/she has secured a dealer s license as required herein. 3.469 License Ap_l~lications and Issuance. (1) Every person, befbre becoming a dealer in motor vehicle fuel in this city, shall make application to the tax administrator for a license authorizing such person to engage in business as a dealer. (2) Applications for the license shall be made on forms prescribed, prepared and furnished by the tax administrator. (3) Applications shall be accompanied by a duly acknowledged certificate co~aining: (a) The business name under which the applicant transacts business. (b) The address of applicant's principal place of business and location of distributing stations in and within three miles of the city. (c) The name and address of the managing agent, the names and addresses of the several persons constituting the firm or partnership or~, if a corporation, the name 'under which the corporation is authorized to transact business and the names and addresses of its principal officers and registered agent, as well as primary transport carrier. (4) If an application for a motor vehicle fuel dealer's license is complete and accepted fbr filing, the tax administrator shall issue to the dealer a license in such form as the tax adrninistrator may- prescribe to transac~ business in the city. A license issued hereunder is no~ assignable, and is valid only -for the dealer in whose name it is issued. (5) The tax administrator shall retain all completed applications with an alphabetical index thereof~ together with a record of all licensed dealers. 3.470 Failure to Secure License. (1) If a dealer sells, distributes or uses any motor vehicle fuel without first filing the certificate and obtaining the license required by section 3.469, the license tax on all motor vehicle Ordinance - 2