[Code 1964, § 15-24]
For the purpose of this article, the term "motor fuel" shall
mean and include gasoline and every other volatile and inflammable
liquid, ordinarily, practically or commercially usable in internal
combustion engines for the generating of power. Such term shall not,
however, include kerosene, oil or distillates.
[Code 1964, § 15-25]
No person shall store for sale, delivery or other purposes or
engage in carrying on or conducting the business of selling any motor
fuel in the city, either in the capacity of a filling station, gasoline
station, public garage, repair shop or a wholesale, bulk or other
station of any character whatsoever, nor shall any person transport
motor fuel and sell the same in or from any barrel, tank wagon or
any other container in the city without first having obtained a license
from the city clerk to do so.
[Code 1964, § 15-26]
Every person engaged in any of the businesses enumerated in section
15-137 shall pay to the city collector a monthly license fee on the tenth day of each month for the preceding month. Such license fee shall be an amount equal to one cent ($0.01) per gallon of motor fuel sold by such person during the preceding month; provided that, where such license fee shall have been paid by a previous vendor, such payment shall be sufficient, the intention of this article being that the fee shall be paid but once.
[Code 1964, § 15-27]
It shall be unlawful for any person required to pay the license
fee provided for in this article to fail, neglect or refuse to pay
such license fee on or before the first day of each month for the
month next preceding the preceding month.
[Code 1964, § 15-28]
Every person engaged in any of the businesses described in this
article shall keep an accurate record of all receipts and sales of
motor fuel, showing the number of gallons received and the number
of gallons sold, and shall, each month, on or before the tenth day
of each month, file with the city clerk a sworn statement of the number
of gallons of motor fuel sold during the preceding month.
[Code 1964, § 15-29]
The city clerk or the gasoline inspector of the city or any
person authorized or designated by the board of aldermen is hereby
authorized to investigate the correctness and accuracy of the returns
of reports required by this article, and, for that purpose, shall
have access, at all reasonable times, to the books, documents and
reports bearing on the number of gallons of motor fuel received or
sold, and may appoint temporary inspectors to assist in a proper investigation
whenever he desires.
[Code 1964, § 15-30]
No person shall refuse or neglect to make the report or return provided for in section
15-140, or make any false or fraudulent return, or interfere with the city clerk or the gasoline inspector in the performance of their duties.
[Code 1964, § 15-31]
All persons required to pay the license fee for the storing,
selling or transportation of motor fuel under this article shall be
exempted from the payment of a license fee for the sale of merchandise
and materials on the basis of a graduated sales of merchandise tax
so far as the sales of motor fuel are concerned, and such payment
made under the provisions of this article shall be deemed to be sufficient,
it being the intention of this article that a license fee by such
person shall be paid but once.