(A) Except where a refund is authorized by this chapter, upon compliance with divisions (B) and (C) below, the city shall refund in the manner provided in division (B) or (C) below the tax on motor vehicle fuel that is used in the operation of a motor vehicle:
(1) By any person on any road, thoroughfare or property in private ownership;
(2) By any person on any road, thoroughfare or property, other than a state highway, county road or city street, for the removal of forest products, as defined in O.R.S. 321.005, or the products of forest products converted to a form other than logs at or near the harvesting site, or for the construction or maintenance of the road, thoroughfare or property, pursuant to a written agreement or permit authorizing the use, construction or maintenance of the road, thoroughfare or property, with or by:
(a) An agency of the United States;
(b) The State Board of Forestry;
(c) The State Forester; or
(d) A license of any agency named in divisions (A)(2)(a), (A)(2)(b) or (A)(2)(c) above.
(3) By an agency of the United States or of the state, or of any county, city or port of the state on any road, thoroughfare or property, other than a state highway, county road or city street.
(B) Except for a farmer subject to division (C) below, the person or agency, as the case may be, who has paid any tax on the motor vehicle fuels imposed or directed to be paid, as provided herein, is entitled to claim a refund of the tax so paid on the fuels or for the proportionate part of the tax paid on fuels used in the operation of the vehicles, when part of the operations are over the road, thoroughfares or property. The proportionate part shall be based upon the number of miles traveled by the vehicle over the roads, thoroughfares or property as compared with the total number of miles traveled by the vehicle. To be eligible to claim this refund, the person or agency, as the case may be, shall first establish and maintain a complete record of the operations, miles traveled, gallons of fuel used and other information, in a form and in any detail as the city may prescribe and require, the source of supply of all fuels purchased or used, and the particular vehicles or equipment in which used. Whenever any claim is received and approved by the city, it shall cause the refund or tax to be paid to the claimant in like manner as provided for paying of other refund claims.
(C) A farmer who has paid any tax on motor vehicle fuels imposed or directed to be paid, as provided herein, is entitled to claim a refund of the tax paid on the fuels used in farming operations in the operation of any motor vehicle on any road, thoroughfare or property in private ownership. To be eligible to claim the refund, a farmer shall maintain, in a form and in any detail as the city may prescribe or require, a record, supported by purchase invoices of all motor vehicle fuel purchased (including fuel purchased to operate any motor vehicle on the highway) and, for each and every motor vehicle operated on the highway, a record of all fuel used and of all miles traveled on the highway. Whenever any claim is received and approved by the city, it shall cause the refund of tax to be paid to the claimant in like manner as provided for paying of other refund claims.
(D) As used in divisions (B) and (C) above, FARMER includes any person who manages or conducts a farm for the production of livestock or crops, but does not include a person who manages or conducts a farm for the production of forest products, as defined in O.R.S. 321.005, or the products of the forest products converted to a form other than logs at or near the harvesting site, or of forest trees, unless the production of the forest products or forest trees is only incidental to the primary purpose of the farming operation.
(Prior Code, § 35.066) (Ord. 1014, passed 7-19-1982)