(A) In addition to any fees or taxes otherwise provided for by law, every dealer in the city engaging in the sale, use or distribution of motor vehicle fuel shall:
(1) Not later than the 25th day of each calendar month, render a statement to the city or its authorized agent, of all motor vehicle fuel sold, used, or distributed by them in the city as well as all such fuel sold, used, or distributed in the city by a purchaser thereof upon which sale, use, or distribution the dealer has assumed liability for the applicable motor vehicle fuel tax during the preceding calendar month and within the time provided in this subchapter; and
(2) Pay a license tax on the basis of $0.03 per gallon of such motor vehicle fuel so sold, used, or distributed as shown by such statement in the manner and within the time provided in this subchapter.
(B) The motor vehicle fuel business license tax shall not be imposed wherever it is prohibited by the Constitution, laws of the United States, or this state.
(Ord. 469, passed 7-20-2020)