(A) Any person who has paid any taxes on motor vehicle fuel imposed or directed to be paid hereunder either directly by the collection of the tax by the vendor from the consumer or indirectly by adding the amount of the tax to the price of the fuel and paid by the consumer, shall be reimbursed and repaid the amount of the tax paid by him or her, except as provided in §§ 34.064 to 34.067, if the person has:
(1) Purchased and used the fuel for the purpose of operating or propelling stationary engines, tractors or motor boats;
(2) Purchased and used fuel for cleaning or dyeing or other commercial use, except when used in motor vehicles operated upon any highway;
(3) Purchased and exported the fuel from the city in containers other than fuel supply tanks of motor vehicles;
(4) Purchased and exported the fuel in the fuel supply tank of a motor vehicle and has used the fuel to operate the vehicle upon the highways of another state, if the user has paid to the other state a similar motor vehicle fuel fee or tax on the same fuel, or has paid any other highway use tax the rate for which is increased because the fuel was not purchased in, and the fee or tax thereon paid, to that state; or
(5) All publicly-owned bodies.
(B) When a motor vehicle with auxiliary equipment uses fuel and there is no auxiliary motor for the equipment or separate tank for the motor, a refund may be claimed and allowed as provided by division (D) below, except as otherwise provided by this division (B), without the necessity of furnishing proof of the amount of fuel used in the operation of the auxiliary equipment. The person claiming the refund may present to the city a statement of his or her claim and be allowed a refund as follows:
(1) For fuel used in pumping aircraft fuel, motor vehicle fuel, fuel or heating oils or other petroleum products by a power take-off unit on a delivery truck, refund shall be allowed the claimant for the tax paid on fuel purchased at the rate of three-fourths of one gallon for each 1,000 gallons of petroleum products delivered; and
(2) For fuel used in operating a power take-off unit on a cement mixer truck or on a garbage truck, the claimant shall be allowed a refund of 25% of the tax paid on all fuel used in the truck.
(C) When a person purchases and uses motor vehicle fuel in a vehicle equipped with a power take-off unit, a refund may be claimed for fuel used to operate the power take-off unit, provided the vehicle is equipped with a metering device approved by the city and designed to operate only while the vehicle is stationary and the parking brake is engaged; the quantity of fuel measured by the metering device shall be presumed to be the quantity of fuel consumed by the operation of the power take-off unit.
(D) Before any refund may be granted, the person claiming the refund must present to the city a statement, accompanied by copies of the original invoices showing the purchases; provided that in lieu of the invoices, refunds submitted under division (A)(4) above shall be accompanied by information showing source of fuel used and evidence of payment of fee or tax to the state in which the fuel was used. The statement shall be made over the signature of the claimant, and shall state the total amount of the fuel for which he or she is entitled to be reimbursed under division (A) above. The city, upon the presentation of the statement and invoices or other required documents, shall cause to be repaid to the claimant from the taxes collected on motor vehicle fuel the taxes so paid by the claimant.
(Prior Code, § 35.062) (Ord. 1014, passed 7-19-1982)