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Motor Fuel Tax Imposed on Distributors/Dealers <br />The following list identifies some of the major policies choices which would need to be <br />Policies Choices <br />considered in order to develop an ordinance for the implementation of a motor fuel tax: <br />Would the tax apply to sales of all motor vehicle fuels or only to gasoline? <br />< <br />Would the tax be applied upon distribution, sale and/or storage of motor fuel? <br />< <br />Would the tax be imposed upon gross receipts from sales of motor fuels or imposed <br />< <br />using a volumetric methodology based upon gallonage? <br />Would the tax be imposed primarily upon persons who import motor fuel for sale or <br />< <br />distribution in the city, or should it target retail sales of motor fuel? <br />Should Council simply implement by ordinance or refer the tax to the voters? <br />< <br />To what extent should there be public input/discussion in development of a Eugene <br />< <br />ordinance and how would that be facilitated? <br />Should the tax be dedicated to specific projects or a multi-year list of projects,or should <br />< <br />it be available for appropriation for any eligible purposes? <br />Should the ordinance include any percentage restrictions on the use of the net revenue <br />< <br />fromthe tax (e.g., 2/3 dedicated to street reconstruction backlog)? <br />Should the tax contain a ?sunset provision,? specifying a date certain for Council <br />< <br />review? <br />What protections or concessions for fuel vendors should be incorporated (e.g., <br />< <br />Pendleton?s ?noncollectible account? provision)? <br />Should the ordinanceinclude a business licensing or dealer permitting requirement? <br />< <br />What exemptions from or refunds of tax should be incorporated in the ordinance? <br />< <br />Examples of possible exemption/refund situations: <br />Sales to Armed Forcees <br />< <br />Importsof quantities less than 500 gallons <br />< <br />Sales of non-retail diesel fuel <br />< <br />Use of motor fuel in: <br />< <br />aircraft <br />< <br />cleaning or commercial use <br />< <br />power take-off units (cement & garbage trucks) <br />< <br />rural mail delivery <br />< <br />operation of vehicleson certain roads or private property <br />< <br />stationary gas engines (e.g., motor boats, lawnmowers) <br />< <br />Note: Some of these exemptions or refunds may be constitutionally required. <br />The followinglist identifies the general tasks which would need to be completed in order to <br />Draft Workplan <br />implementa motor vehicle fuel tax in Eugene. Should this funding option move forward in a <br />recommendation to Council, a more detailed version of the workplan would be developed and <br />provided as part of that recommendation. <br />Review authorization/implementation alternatives (refer to voters?Council impose?). <br />< <br />If appropriate, identify election timeline for submission to voters. <br />< <br />Solicit public input and discussion, as deemed appropriate. <br />< <br />Determine the structure of the tax (who pays, rate, exemptions, refunds, etc.). <br />< <br />Refine revenue estimates with ODOT, other jurisdictions, etc.. <br />< <br />Develop format of dealer remittancereport;negotiate administration/collectionwith <br />< <br />ODOT. <br />Develop draft ordinance and resolve any legal issues or concerns. <br />< <br />Identify service needs to be funded by the tax through the normal budgetary process. <br />< <br />I12 <br />