[1]
Cross reference — Motor vehicles and traffic, Ch. 17.
[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.
[1]
Cross reference — Definitions and rules of construction generally, § 1-2.
[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.