(1) Exported from the city by a dealer or subdealer; or
(2) Any publicly-owned body that is tax exempt – PUD, state highway, armed forces and police agencies.
(B) In support of any exemption from license taxes claimed under this section other than in the case of stock transfers or deliveries in his or her own equipment, every dealer or subdealer must execute and file with the city an export certificate in a form as shall be prescribed, prepared and furnished by the city, containing a statement made by some person having actual knowledge of the fact of the exportation, that the motor vehicle fuel has been exported from the city, and giving any details with reference to the shipment as the city may require. The city may demand of any dealer or subdealer any additional data as is deemed necessary in support of the certificate, and failure to supply the data will constitute a waiver of all right to exemption claimed by virtue of the certificate. The city may, in a case where it believes no useful purpose would be served by filing of an export certificate, waive the certificate.
(C) Any motor vehicle fuel carried from the city in the fuel tank or a motor vehicle shall not be considered as exported from the city, except that a refund of the tax may be paid on the fuel as provided in § 34.062(A)(4).
(D) No person shall, through false statement, trick or device, or otherwise, obtain motor vehicle fuel for export as to which the city tax has not been paid and fail to export the same, or any portion thereof, or cause the motor vehicle fuel or any portion thereof not to be exported, or divert or cause to be diverted the motor vehicle fuel or any portion thereof to be used, distributed or sold in the city and fail to notify the city and the dealer or subdealer from whom the motor vehicle fuel was originally purchased of his or her act.
(E) No dealer, subdealer or other person shall conspire with any person to withhold from export, or divert from export, or to return motor vehicle fuel to the city or use as to avoid any of the fees imposed herein.
(Prior Code, § 35.060) (Ord. 1014, passed 7-19-1982)