Ordinance No. 20278 - Laserfiche WebLink

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(5) If any person fails 'to pay the license tax or any penalty provided for by this section, the tax and/or penalty shall be collected from that person for the use of the cky. The tax administrator shall commence and prosecute m final determination in any co'tm of competent jurisdiction an action at law to collect the same. (6) In the event any suit or action is instituted to collect the business license tax or any penalty provided t~ior by this section~ if the City is the prevailing party, the Cky 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~ 3.475 Monthly Statement of Dealer. Every dealer in motor vehicle fuel shall provide to the tax administrator on or before the 25th da5' of each month, on t'orms prescribed, prepared and furnished by the tax administrator, a statement of the number of gallons of motor ;:et{icle fi~tel sold, distrib~tted or used by the dealer during the preceding calendar month. The statement shall be signed by the dealer or the dealer's agent. 3.476 File Monthl ~nt. Ifa dealer fhils to file any statement required by section 3.475, the tax-administrator shall proceed ibrthwith to determine t?om as many available sources as the tax administrator determines reasonable the amount, of motor vehicle fuel sold distributed or used by such dealer ibr the period unreported, and such determination shall in any proceeding be prima facie evidence of the amount of fuel sold, distribmed or used. The tax administrator sh~ll irnmediately assess the dealer for the license tax -UPon the amount determined, adding thereto a penalty of 10 percent of the tax The penalty shall be cumulative to other penalties provided in this code. 3 ~477 Bill . Dealers in motor vehicle fuel shall render bills to all purchasers of motor vehicle fuel. The bills shall separately state and describe th~ different products sold or shipped thereunder and shall be serially numbered except where other sales invoice controls acceptable to the tax administrator are maintained. 3.478 Failure to Provide Invoice or Deliveo' Tag. No person shall receive and accept motor vehicle filel from any' dealer, or pay for the same, or sell or of~kr the motor vehicle fuel for sale, unless the motor vehicle fuel is accompanied by an invoice or delivery tag showing the date upon which motor vehicle fuel was delivered, purchased or sold and the name of the dealer in motor vehicle fuel. 3.479 Transporting Motor Vehicle Fu_el in Bulk. Every' person operating any conveyance for the purpose of hauling, transporting or delivering motor vehicle ~el in bulk shall, before entering upon the public highways of the city with such conveyance, have and possess during the entire tim~ o~ the hauling or transporting of such motor vehicle t~el, an invoice, bill of sale or other written statement showing the number of gallons, the true name and address of the seller or consignor, and the true handle and address of the buyer or consignee, if any, of the same. The person hauling such motor vehicle fuel shall, at the request of any officer authorized by taw to inquire into or investigate such marl:ers, produce and offer for inspection the invoice, bill of sale or other statement. 3 ~480 vehicle fuel: Exemption of Export Fuel. (1) The licenke tax imposed by section 3.466 shall not be imposed on motor (a) Exported fi:om the city by a dealer; or (b) Sold by a dealer in individual quantities of 500 gallons or less for export by the purchaser to an area or areas outside the city' in comainers other than the fuel tm~ of a motor vehicle, but every dealer shall be required to report such Ordinance - 4