(A) Subject to divisions (B) and (C) below, in addition to any fees or taxes otherwise provided for by law, every dealer and subdealer engaging in his or her own name, or in the name of others, or in the name of his or her representatives or agents in the city, in the sale, use or distribution of motor vehicle fuel or withdrawal of motor vehicle fuel for sale, use or distribution within areas in the city, in the sale of motor vehicle fuel or gasoline as the case may be, shall:
(1) Not later than the twenty-fifth day of each calendar month, render a statement to the city of all motor vehicle fuel sold, used, distributed or so withdrawn by him or her in the city; and
(2) Pay a license tax computed on the basis of $0.03 per gallon of the motor vehicle fuel so sold, used, distributed or withdrawn as shown by the statement in the manner and within the time provided in this subchapter.
(B) In lieu of claiming refund of the tax paid as to motor vehicle fuel consumed by the dealer or subdealer in non-highway uses as provided in this chapter, or of any prior erroneous payment of license tax made to the city by the dealer or subdealer, the dealer or subdealer may show the motor vehicle fuel as a credit or deduction on the monthly statement and payment of tax.
(C) The license tax shall not be imposed wherever it is prohibited by the constitution or laws of the United States.
(Prior Code, § 35.048) (Ord. 1014, passed 7-19-1982; Ord. 1177, passed 8-5-2002; Ord. 1223, passed 9-17-2007; Ord. 1234, passed 7-21-2008)