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storage facility or series of tanks or storage facilities connected by pipelines, from which motor vehicle fuel is withdrawn directly for sale or for delivery into the fuel tanks or motor vehicles whether or not the service station, tank or storage facility is owned, operated or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)