“Use in the city” shall be deemed to occur only at the place in the city where the vehicle fuel is transferred into the vehicle by which it is to be consumed. To the extent that a person has paid the tax imposed herein on the retail purchase of vehicle fuel, he or she shall be exempt from the payment of and liability for said tax on the use of such fuel.
(Ord. 09-O-1953, passed 7-15-2009)