For the purpose of determining the per-barrel tax, the following provisions shall apply:
A. A well is located within this city if any portion of the wellhead is located within the city, irrespective of the subsurface location of the well or the producing interval thereof.
B. The calendar quarters of each year shall consist of the following: first quarter, January, February, and March; second quarter, April, May, and June; third quarter, July, August, and September; and fourth quarter, October, November, and December.
C. A barrel of oil shall consist of forty-two U.S. gallons of crude petroleum substances corrected for temperature variations in accordance with methods generally approved in the petroleum industry. "Petroleum substances" means crude oil remaining after the removal therefrom of water and other impurities by preliminary processing in the vicinity of the well site preparatory to the shipment thereof.
D. If oil produced from two or more wells is commingled without the production of the respective wells being separately measured, each well whose production has been so commingled shall be considered as having produced an equal part of the total.
E. Oil produced and shipped during a calendar quarter shall mean oil produced from a well either before or during said calendar quarter which either has been sold to another or shipped from the well site during said calendar quarter.
(Prior code § 5.08.040(C) (Ord. 533 § 2 (part), 1962: Ord. 494 § 42.5(c), 1960))