[Ord. No. 823 § 1, 5-16-2016]
Terms used in this Chapter shall have the meanings ascribed
to them in this Section and shall be construed as indicated in this
Section:
Any retail establishment where motor vehicle fuel is sold.
Diesel, gasoline and/or blended fuels.
Every individual, partnership, corporation, limited liability
corporation or unincorporated association.
[Ord. No. 823 § 2, 5-16-2016]
Starting the first of June 2016, there is hereby levied a motor
fuel tax on gasoline filling stations in an amount equal to one cent
($0.01) per gallon for every gallon of motor vehicle fuel sold. This
tax shall be in addition to all other taxes which are applicable to
gasoline filling stations, but shall not apply to motor vehicle fuel
sold to individuals or entities showing proof of their exemption from
Missouri or Federal fuel taxes.
[Ord. No. 823 § 3, 5-16-2016]
All funds collected shall be used solely for construction, reconstruction,
maintenance, repair, policing, signing, lighting, and cleaning of
roads and streets within the City limits of Foristell, Missouri, and
for the payment and interest on indebtedness incurred on account of
said road and street purposes.
[Ord. No. 823 § 4, 5-16-2016]
Every person and entity engaged in the business of operating
a gasoline filling station within the City limits of Foristell, Missouri,
shall file with the City Treasurer reports as set out on Exhibit A
and recorded on the Fuel Usage Report of this Chapter which is attached
to this Chapter and which is incorporated by reference herein.
[Ord. No. 823 § 5, 5-16-2016]
The City Treasurer or his/her authorized representative shall
have the right at all reasonable times during business hours to make
such examination and inspection of the books and records of the gasoline
filling stations as may be necessary to determine the correctness
and/or accuracy of the reports required by this Chapter.
[Ord. No. 823 § 6, 5-16-2016]
The gasoline filling station's home office shall be responsible
for the completion of the Fuel Usage Report (Exhibit A) and remit
to the City Treasurer the total tax due for the corresponding monthly
period within fifteen (15) days of its ending date.
[Ord. No. 823 § 7, 5-16-2016]
Non-compliance with any of the provisions of this Chapter shall
subject the person or entity to a fine, upon conviction, of up to
five hundred dollars ($500.00), and each day of such non-compliance
shall constitute a separate violation. In addition, non-compliance
shall subject the person or entity to a late payment charge of ten
percent (10%) of the amount shown on such statement, and possible
loss of his/her business license.
