(A) If any dealer sells, distributes or uses any motor vehicle fuel without first filing the certificate and securing the license required by § 34.093, the motor vehicle fuel tax shall immediately be due and payable on account of all motor vehicle fuel so sold, distributed or used.
(B) The city shall determine, from the best available sources, the amount of such business license tax due, and shall assess the tax in the amount found due, together with a penalty of 25% of the tax, as determined by the City Manager or the city’s duly authorized agent. In the event of any suit or proceeding to collect such tax or penalty or both, the assessment shall be prima facie evidence that the dealer therein named is indebted to the city in the amount of the tax and penalty stated.
(C) Any tax or penalty so assessed may be collected in the manner prescribed in § 34.099 of this subchapter with reference to delinquency in payment of the fee or by an action at law.
(D) In the event any suit or action is instituted to enforce this section, if the city is the prevailing party, the city shall be entitled to recover from the person sued, reasonable attorney’s fees at trial or upon appeal of such suit or action, in addition to all other sums provided by law.
(Ord. 469, passed 7-20-2020)