(A) A motor vehicle fuel business license tax is hereby imposed on every dealer operating within the corporate limits of the city. The city motor vehicle fuel business license tax shall be paid monthly to the city or its authorized agent and is in addition to and not in lieu of the general business license fee imposed under Ch. 110 of this code.
(B) A person who is not a licensed dealer shall not accept or receive motor vehicle fuel in this city from a person who supplies or imports motor vehicle fuel who does not hold a valid motor vehicle fuel dealer license in this city. If a person is not a licensed dealer or licensed motor vehicle fuel handler in the city and accepts or receives motor vehicle fuel, the purchaser shall be responsible for all taxes, interests and penalties prescribed herein.
(C) A licensed dealer who accepts or receives motor vehicle fuel from a person who does not hold a valid dealer license in this city, shall pay the tax that would have otherwise been imposed upon the unlicensed dealer by this subchapter to the city, or its authorized agent, upon the sale, use or distribution of the motor vehicle fuel.
(Ord. 469, passed 7-20-2020)