For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires otherwise.
CITY. The city of North Plains, Oregon.
DEALER. (1) Any person who:
(a) Imports or causes to be imported motor vehicle fuel for sale, use or distribution in the city;
(b) Produces, refines, manufactures or compounds motor vehicle fuel in the city for use, distribution or sale in the city; or
(c) 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.
(2) 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 licensed as a dealer hereunder if that dealer assumes liability for the payment of the applicable motor vehicle fuel tax to the city.
DISTRIBUTOR. 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storage facility, or series of tanks or storage facilities connected by pipelines, from which motor vehicle fuel is withdrawn directly for sale or for delivery into the fuel tanks or motor vehicles whether or not the service station, tank, or storage facility is owned, operated, or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. All vehicles, engines or machines, moveable or immovable, operated or propelled by the use of motor vehicle fuel.
MOTOR VEHICLE FUEL. Gasoline, diesel, and any other inflammable 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. Every natural person, association, firm, partnership or corporation.
SERVICE STATION. Any place operated for the purpose of retailing and delivering motor vehicle fuel into the fuel tanks of motor vehicles.
(Ord. 469, passed 7-20-2020)