Ordinance No. 20278 - Laserfiche WebLink

Home Browse Search

records, stocks, facilities and equipment of dealers, service stations and other persons engaged in storing, selling or distributing motor vehicle fuel or other petroleum product or products within this city, a~d such ~ther investigations as it considers necessar) in carrying out the prbvisions of sections 3.465 through 3.489. If tt~ examinations or investigatkJns disclb, s~ that ans) reports of dealers or other persorTs theretofore filed with the tax administrator Pursuant to the reqhirements herein, have showr~ incorrectly the amount of gallonage of motor ve~icle fuel distributed or the tax accruing thereon, the tax administrator may' make such changes in subsequent reports and payments of such dealers or other Persons, or ma~ make such refunds, as may be nec4ssary to ~.ofrect the errors disclosed by its examinations or investigation. The dealer shall reimburse the city for the reasonable costs of the examination or investigation if the action discloses that the dealer pald 95 percent or tess of the tax owing for the period (~f the examination or investigation, In the event that such an examination or ihvestigatibn results in an assessment by and an ~tdditional payment due to the city, such additional payment shall be subject to interest at fiae rate of 18 perceni l~er year from the date the original tax payment was due. 3.485 on Credit fbr or Refund of Overpayment and on Assessment of Addifional Tax. (1) Except as otherwise provided in this code, any credit for erroneous overpayment of tax made by a dealer taken on a subsequent return or any claim fbr retired of tax erroneously Overpaid filed by a dealer must be so taken or filed within three years after the date on which the 0verp~yment was made to the c~ty~ (2) Except in the case of a fi:audulent report or neglect to make a report, every notice of additional tax proposed to be assessed, under this code shall be served on dealers within three years from the date upon which such additional taxes become due, and shall be sub~iect to penalty as provided in section 3.474. 3.486 Examining Books and Acc~oun_ts of Carrier of Motor.. Vehi_cle Fuet. The tax administrator or duly authorized agents of the tax administrator may at any time during normal business hours examine the books and accounts of any carrier of motor vehicle fuel operating within the city for the purpose of enforcing the provisions of this code. 3.487 Records to be Kel~t by Dealers. Every dealer in motor vehicle fuel shall keep a record in such form ak may be prescribed by the tax administrator of all p'urchases, receipts, sales and distribution of motor vehicle fuel. The records shall include copies of all invoices or bills of all such sales and shall at all times during the business hours of the day be subject to inspection by the tax administrator or authorized officers or agents of the tax administrator. 3.488 Records to be Kept Three Years. Every dealer shall maintain and keep, for a period of three years~ all records of motor vehlcle fuel used, sold and distributed within the c~ty by such dealer, together with stock records, invoices, bills of lading and other pertinent papers as may be required by the tax administrator. In the event such records ~re not kept wkhin the state of Orbgon, the deai~r shall reimburse the tax administrator for all travel, lodging, and related expenses incurred by the tax administrator in examining such records. The amount of such expenses sh~ll be assessed in addition to the tax imposed by section 3.466. 3.489 Use of Tax Revenue__s. (1) For the purpose of this section, net revenue shall mem~ the revenue from the tax and penalties imposed by sections 3,465 through 3.489 remaining after providing fbr the cost of admini~i[ration and any refuhds and credits authorized herein. (2) The net revenue shall be used only for the reconstruction~ repair, maimenance~ operation, and preservation of city-owned roads and streets within the city, roads and streets for Which the city is contractually or legally obligated to operate and maintain, or roads and streets for Ordinance - 6