(A) This subchapter shall be known and cited as the “City of Markham Vehicle Fuel Tax Ordinance” and the tax imposed herein shall be known and cited as the “Markham Vehicle Fuel Tax”.
(B) For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
DISTRIBUTOR or VEHICLE FUEL DISTRIBUTOR. Any person who produces, refines, blends, compounds or manufactures vehicle fuel in the city, or transports or has transported vehicle fuel to any location in the city, or receives in the city vehicle fuel, on which the city’s Vehicle Fuel Tax has not been paid, or sells vehicle fuel to a retail dealer for resale in the city. DISTRIBUTORS shall include any person who transports vehicle fuel into the city or receives vehicle fuel in the city for his or her own use and consumption, and not sale or resale.
PERSON. Any individual, firm, trust, estate, partnership, association, corporation, joint venture, joint stock company, receiver, trustee, conservator, legal representative or other legally recognized entity.
RETAIL DEALER or RETAIL VEHICLE FUEL DEALER. Any person who is engaged in the business of selling vehicle fuel in the city to a purchaser for the purchaser’s use or consumption, and not for resale in any form.
SALE, RESALE or PURCHASE. Any transfer of ownership or title or both, any exchange or any barter, whether conditional or otherwise, in any manner or by any means whatsoever for consideration.
SALE AT RETAIL. Any sale to a person for that person’s use or consumption and not for resale to another.
TAX. Markham Vehicle Fuel Tax.
USE. The exercise of any right to or power over vehicle fuel incident to the ownership thereof, including, but not limited to, the receipt of vehicle fuel by any person into a fuel supply tank of a vehicle.
VEHICLE. Any machine or device in, upon or by which any person or property is or may be transported or drawn upon a rail, street, road highway or otherwise upon land, in or upon water or through the air. VEHICLE includes without limitation automobiles, trucks, buses, trains, motorcycles, boats, airplanes and helicopters.
VEHICLE FUEL. Any volatile and inflammable liquid or gas produced, blended or compounded for the purpose of or which is suitable for operating a vehicle, or which is used in propelling a vehicle. VEHICLE FUEL includes without limitations gasoline, gasohol, diesel oil, motor benzol, motor benzene, propane gas fuel, kerosene and “special fuel”, as defined in the state’s Motor Fuel Tax Law.
(Ord. 09-O-1953, passed 7-15-2009)