(A) The city’s Vehicle Fuel Tax shall be collected by each vehicle fuel distributor who sells such fuel to a retail vehicle fuel dealer doing business in the city. Any distributor who shall pay the tax to the city shall collect the tax from any retail dealer to whom the distributor sells vehicle fuel. The retail dealer shall in turn collect the tax from the purchaser of the vehicle fuel. Any distributor who sells vehicle fuel directly to a purchaser or user, for delivery in the city, and not for resale, shall collect the tax from the purchaser or user.
(B) If any retail vehicle fuel dealer receives vehicle fuel upon which the city’s Vehicle Fuel Tax has not been collected by the distributor, the retail dealer, shall remit such tax directly to the City Clerk by the last day of the month following the month in which he or she received such vehicle fuel, and shall collect such tax from his or her purchasers.
(C) If any purchaser or user receives vehicle fuel upon which the city’s Vehicle Fuel Tax has not been collected by the distributor or retail dealer, such purchaser or user shall pay the tax directly to the City Clerk by the last day of the month following the month in which such purchaser or user made the taxable purchase or use of the vehicle fuel.
(D) Any remittance required to be made directly to the city shall be made to the City Clerk and shall be accompanied by a remittance form prescribed by the City Clerk.
(E) Any person who collects the city’s Vehicle Fuel Tax shall do so as a trustee for and on account of the city.
(Ord. 09-O-1953, passed 7-15-2009)