Ordinance No. 20278 - Laserfiche WebLink

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exports and sales to the city in such detail as may be require& (2) In support of any exemption from license taxes claimed under this section other than in the case of stock transfers or deliveries in the dealer% o,~m equipment, every dealer must execute and file with the tax administrator an export certificate in such ~¥rrn as shall be prescribed~ prepared and furnished by the tax administrator~ containing a statemem, made by some ~erson ha~ihg ~ctual knowledge oftl~e fact of such exportafion, that th~ motor vehicle fuel h~s been exported from the city, and giving such details with reference m such shipment as the mx administrator may require. The tax administrator may demand of any dealer such additional dam as is deemed necess;arY ih support of any such certificate} and failure to supply such data will constitute a waiver of alt right to exer~ption claimed by virtue of such certificate, The tax administrator may~ in a case where ~e tax administrator belim)es no useful purpose would be served by filing of in export certificate, -waive the filing of the certificate. (3) Any' motor vehicle fuel carried from the city in the fuel tank ora motor vehicle shall not be considered as exported fi:orn the city. (4) No person shall, through false statement~ trick or device, or otherwise, obtain motor vehicle fuel for export as to which the ~ity tax has not been paid and fa~l to export the samq or any portion thereof, or cause the motor vehicle fuel or any portion thereof not to be exported~ or divert or cause to be diverted the motor vehicle fuel or any portion thereof to be used, distributed ur sold in the city and fail to notify' the tax administrator and the dealer from ,~Vhom the motor vehicle el was originally purchased o{ his/her act. (5) No dealer or other person shall conspire with any person to witl-fhold from export~ or divert fi:om export or to return motor vehicle fuel to the city for sale or use so as to avoid an~ of the ~es imposed herein~ (6) In support of any exemption from taxes on account of sales of motor vehicle ~el in ind~viduhl quantifies ~ 500 gatl~ns or i~ss for export by the purchaser~ the dealer shall retain ~n his/her files for at least three yea-rs, an export certifichte e>~ecuted by the t~urchaser in such form and containing such informatio~ as iS prescribed by the tax administrator. This certificate shall be prima f:acie evidence of the exportation of the motor vehicle fuel to which it applies only if accepted by the dealer in good faith~ 3~481 Sales to Armed Forces E_xemr>ted. The license tax ~mposed by sections 3~466 and 3.467 shall not be imposed-on any motor vehicle fuel sold to the Armed Forces of the United States for use in ships~ aircraft or for export from the city; but every dealer shall be required to report such sales to the tax administrator in such detail as may be required, A certificate by an authorized officer of such Armed Forces shall be accepted by the dealer as sufficient proof that the sale is for the purpose specified in the certificate. 3.482 Fuel ~rt 'Vehicles Coming Into City Not Taxed, Any person coming into the city in a motor vehicle ma:y transport in the fuel tank of such vehicle~ motor vehicle fuel ~br his/her own use only and ~br the purpose of operating such motor vehicle without sec~ing a license or paying the tax l~rovided in s~ctions 3.466 and 3.467 or complying with any of the provisions imposed ~pon dealers herein, but if the motor vehicle fuel so brought into the city is removed from th~ fuel ta~rk of the vehicle or used for any purpose other than the propulsion (~f the vehicle~ the person so importing the fuel into the city }hall be subject to all the provisions herein applying to dealers. 3.483 Refunds. Refunds will be made pursuam to applicable Chapter 3 t9 of the Oregon Revised laws. Claim ~brms for refunds may be obtained from the Tax AdministratoFs office. 3.484 Examinations and lnvesti~. Pursuant to section 2.019 of this code, the tax adminis~tor, or duly autl~orize~ agems~ may make any examination of accounts~ Ordinance - 5