[Ord. No. 1286, 5-15-2017]
The tax imposed by this Article shall be known as the "Concordia
Motor Fuel License Tax."
[Ord. No. 1286, 5-15-2017]
For the purpose of this Article, whenever any of the following
words, terms or definitions is used herein, they shall have the meaning
ascribed to them:
Every person engaged in the business of the retail sale of
motor fuel, including any person who has an established place of business
for such purposes ascribed to them in this Section.
All volatile and inflammable liquids produced, blended or
compounded for the purpose of, or which are suitable or practicable
for, operating internal combustion engines.
Any natural person, receiver, administrator, executor, conservator,
assignee, trust in perpetuity, trust, estate, firm, co-partnership,
joint venture, club, company, business trust, domestic or foreign
corporation, association, syndicate, society or any group of individuals
acting as a unit, whether mutual, cooperative, fraternal non-profit,
or otherwise; whenever the term "person" is used in any clause prescribing
and imposing a penalty, the term as applied to associations shall
mean that the owners or part owners thereof and, as applied to corporations,
the officers thereof.
The sale for any good and valuable consideration to a person
for use as a consumer.
[Ord. No. 1286, 5-15-2017]
A.
Beginning
on June 1, 2017, there is hereby imposed and shall immediately accrue
and be collected a tax upon the privilege of purchasing motor fuel
at retail in the City of Concordia, Missouri, at a rate of one cent
($0.01) per U.S. gallon.
B.
In
the event motor fuel is dispensed by a unit of measure other than
U.S. gallon, then the tax shall be imposed at the same ration of one
cent ($0.01) per U.S. gallon to the unit of measure.
[Ord. No. 1286, 5-15-2017]
The ultimate incidence of and liability for payment of and liability
for payment of said tax shall be borne by the retail purchaser. The
tax herein levied shall be in addition to any and all other taxes.
Nothing in this Article shall be construed to impose the tax upon
the occupation of selling motor fuel. It shall be the duty of every
dealer to secure said tax wider rules and regulations prescribed by
the City Clerk and as otherwise provided by this Article.
[Ord. No. 1286, 5-15-2017]
Every dealer required to collect the tax levied by this Article
shall secure said tax from the retail purchaser at the time the dealer
collects payment for the motor fuel. The tax shall be paid by the
retail purchaser to the person required to collect it as trustee for
and on account of the City of Concordia.
[Ord. No. 1286, 5-15-2017]
Not later than the twentieth (20th) day of the month the dealer
shall transmit a report of sale of motor fuel in the previous month
to the City of Concordia on such forms and in such manner as prescribed
by the City Clerk. Each report of sale of motor fuel shall be accompanied
by a remittance of the appropriate amount of tax applicable.
[Ord. No. 1286, 5-15-2017]
The City Clerk may promulgate rules and regulation not inconsistent
with the provisions of this Article concerning the enforcement and
application of this Article. The term "rules and regulations," includes,
but is not limited to, a case by case determination whether or not
the tax imposed by this Article applies to a dealer or transaction.
[Ord. No. 1286, 5-15-2017]
If for any reason any tax is not paid when due, a penalty at
the rate of five percent (5%) per month on the amount of tax which
remains unpaid at the end of City business (4:30 CST) of the due date
shall be added and collected. Whenever any person shall fail to pay
any tax herein provided, the City may bring or cause to be brought
an action to enforce of said tax on behalf of the City of Concordia
in any court of competent jurisdiction.
[Ord. No. 1286, 5-15-2017]
B.
The
City Clerk or his/her designee shall at all reasonable times have
full access to such records.
C.
To
the extent permitted by law, the financial records of any dealer submitted
pursuant to this Article or any rule and regulation promulgated thereunder
shall not be available for public inspection in order to protect the
dealer's right of privacy.
[Ord. No. 1286, 5-15-2017]
If the City Clerk, shall find that any dealer has willfully avoided payment of the tax imposed by this Article, he/she shall immediately initiate the revocation procedure of all City licenses held by said dealer provided for under Chapter 600 and Chapter 605 of the Concordia City Code. The suspension or revocation of any license shall not release or discharge the dealer from civil liability for the payment of the tax nor for prosecution of such offense.
[Ord. No. 1286, 5-15-2017]
All proceedings resulting from the imposition of the tax under
this Article, including penalties, shall be paid into the treasury
of the City of Concordia and shall be credited to and deposited in
Fund 24, "The Fuel License Tax Management Fund." A reimbursement of
expenses paid for by the General Fund of the City of Concordia for
imposition of the tax under this Article shall be approved by the
Board of Aldermen by Ordinance.
[Ord. No. 1286, 5-15-2017]
Any person found guilty of violating, disobeying, omitting,
neglecting, or refusing to comply with or resisting or opposing the
enforcement of any of the provision of this Article, except when otherwise
provided, upon conviction thereof, shall be punished by a fine of
not less than twenty-five dollars ($25.00) nor more than five hundred
dollars ($500.00).
Each day of violation shall constitute a separate and distinct
offense.
