Sections:
3.40.020 Definitions.
3.40.030 Tax imposed.
3.40.040 Amount and payment.
3.40.050 Permit requirements.
3.40.060 Permit applications and issuance.
3.40.070 Failure to secure permit.
3.40.080 Revocation of permit.
3.40.090 Cancellation of permit.
3.40.100 Remedies cumulative.
3.40.110 Payment of tax and delinquency.
3.40.120 Monthly statement of dealer and fuel-handler.
3.40.130 Failure to file monthly statement.
3.40.140 Billing purchasers.
3.40.150 Failure to provide invoice or delivery tag.
3.40.160 Transporting motor vehicle fuel in bulk.
3.40.170 Exemption of export fuel.
3.40.180 Sales to armed forces exempted.
3.40.190 Fuel in vehicle coming into city not taxed.
3.40.200 Refunds.
3.40.210 Examination and investigations.
3.40.220 Limitation on credit for refund or overpayment and on assessment of additional tax.
3.40.230 Examining books and accounts of carrier of motor vehicle fuel.
3.40.240 Records to be kept by dealers and fuel handlers.
3.40.250 Records to be kept 3 years.
3.40.260 Use of tax revenues.
3.40.270 Administration.
3.40.280 Severability.
As used in this chapter, unless the context requires otherwise:
City means City of Canby and any person, agency or other entity authorized by the city to act as its agent related to administration of the this chapter or collection of the motor vehicle fuel tax.
Dealer means any person who:
1. Supplies or imports motor vehicle fuel for sale, use or distribution in, and after the same reaches the city, but "dealer" does not include any person who imports into the city motor vehicle fuel in quantities of 500 gallons or less purchased from a supplier who is permitted as a dealer hereunder and who assumes liability for the payment of the applicable motor vehicle fuel tax to the city; or
2. Produces, refines, manufactures or compounds motor vehicle fuels in the city for use, distribution or sale in the city; or
3. Acquires in the city for sale, use or distribution in the city motor vehicle fuels with respect to which there has been no motor vehicle fuel tax previously incurred.
Motor Vehicle Fuel-Handler means any person who acquires or handles motor vehicle fuel within the city through a storage tank facility with storage tank capacity that exceeds 500 gallons of motor vehicle fuel.
Distributor means, in addition to its ordinary meaning, the deliverer of motor vehicle fuel by a dealer to any service station or into any tank, storage facility or series of tanks or storage facilities connected by pipelines, from which motor vehicle fuel is withdrawn directly for sale or for delivery into the fuel tanks or motor vehicles whether or not the service station, tank or storage facility is owned, operated or controlled by the dealer.
Motor Vehicle means all vehicles, engines or machines, moveable or immovable, operated or propelled by the use of motor vehicle fuel.
Motor Vehicle Fuel includes gasoline, diesel, and any other flammable or combustible gas or liquid, by whatever name that gasoline, gas or liquid is known or sold, usable as fuel for the operation of motor vehicles. Propane fuel and motor vehicle fuel used exclusively as a structural heating source are excluded as a taxable motor vehicle fuel.
Person includes every natural person, association, firm, partnership, or corporation.
Service Station means and includes any place operated for the purpose of retailing and delivering motor vehicle fuel into the fuel tanks of motor vehicles.
(Ord. 1261, passed 1-2-2008)
A motor vehicle fuel tax is hereby imposed on every dealer operating within the corporate limits of the city. The city motor vehicle fuel tax imposed shall be paid monthly to the city.
A. A person who is not a permitted dealer or permitted motor vehicle fuel-handler shall not accept or receive motor vehicle fuel in this city from a person who supplies or imports motor vehicle fuel who does not hold a valid motor vehicle fuel dealers permit in this city. If a person is not a permitted dealer or permitted motor vehicle fuel-handler in this city and accepts or receives motor vehicle fuel, the purchaser or receiver shall be responsible for all taxes, interests and penalties prescribed herein.
B. A permitted dealer or fuel-handler who accepts or receives motor vehicle fuel from a person who does not hold a valid dealer or fuel-handler permit in this city, shall pay the tax imposed by this chapter to the city, upon the sale, use or distribution of the motor vehicle fuel.
(Ord. 1261, passed 1-2-2008)
A. Subject to divisions B. and C. of this section, by law, every dealer engaging in his own name, or in the name of others, or in the name of his representatives or agents in the city, in the sale, use or distribution of motor vehicle fuel, shall:
1. Not later than the twenty-fifth day of each calendar month, render a statement to the city or to its authorized agent, of all motor vehicle fuel sold, used or distributed by him 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 for the applicable motor vehicle fuel tax during the preceding calendar month.
2. Pay a motor vehicle fuel tax computed on the basis of 3.0 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 chapter.
B. In lieu of claiming refund of the tax as provided in § 3.40.200, or of any prior erroneous payment of motor vehicle fuel tax made to the city by the dealer, the dealer may show such motor vehicle fuel as a credit or deduction on the monthly statement and payment of tax.
C. The motor vehicle fuel tax shall not be imposed wherever it is prohibited by the Constitution or laws of the United States or of the State of Oregon.
(Ord. 1261, passed 1-2-2008)
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