[Ord. No. 51-1982]
All persons engaged in the business of selling, delivering or
selling and delivering solid fuel, liquid fuel or solid and liquid
fuels to an ultimate consumer within the City shall obtain a license
from the Tax Enforcement Administrator to engage in such business
and shall pay to the City Treasurer a license fee of $100 per year
or part thereof that such business is engaged in, which fee shall
be due and payable on or before April 15 of each year.
No person shall begin, continue or conduct the business of selling,
delivering or selling and delivering solid fuel, liquid fuel or solid
and liquid fuels to an ultimate consumer within the City without first
having paid the license tax imposed hereunder.
The license tax imposed by this chapter shall be in lieu of
any license tax imposed upon any person engaged in the business of
selling, delivering or selling and delivering solid fuel, liquid fuel
or solid and liquid fuels to an ultimate consumer within the City.
Upon payment to the City Treasurer of the aforesaid tax, and
upon exhibit of the City Treasurer's receipt therefor, it shall
be the duty of the Tax Enforcement Administrator to issue to each
licensee a certificate of license, signed by such Administrator, which
must be displayed by the licensee in his or her place of business.
Every certificate of license issued hereunder shall be numbered consecutively
and shall show the name, place of residence, number of vehicles covered
and the period for which the license is issued. The Tax Enforcement
Administrator shall also issue to each licensee, in addition to said
certificate of license, metal plates in duplicate, bearing the license
number, year and descriptive term "coal dealer" or "oil dealer," and
such metal plates shall be attached securely, one to each side of
any and all vehicles used by the licensee to deliver such solid fuel
or liquid fuel to an ultimate consumer within the City and shall be
at all times prominently displayed thereon.
[Ord. No. 51-1982]
To cover the cost of necessary inspection and the issuance of
the aforesaid metal plates, a fee of $5 per pair shall be paid by
each licensee to the Tax Enforcement Administrator at the time of
the issuance of such plates.
No vehicle subject to this chapter may deliver any solid fuel
or liquid fuel to an ultimate consumer within the City without the
required plates being securely attached to said vehicle.
It shall be presumed that all vehicles subject to this chapter
are operated in the business of the person in whose name said vehicle
is registered as shown by the commonwealth registration certificate
provided for each such vehicle.
Any person who violates the provisions of this chapter shall be subject to the general code penalty, §
1-301.99 of these Codified Ordinances.