As used in this chapter, unless the context requires otherwise:
"City"
means the city of Happy Valley, Oregon.
"Dealer"
means any person who:
1. 
Imports or causes to be imported motor vehicle fuel for sale, use or distribution in the city, but not including anyone who imports motor vehicle fuel into the city in quantities of 500 gallons or less purchased from a dealer licensed under this chapter if the dealer assumes liability for payment of the license tax to the city; or
2. 
Acquires for sale, use or distribution in the city, motor vehicle fuels with respect to which there has been no license tax previously incurred.
"Distribution"
means, in addition to its ordinary meaning, the delivery of motor vehicle fuel by a dealer to any service station or into any tank, storage facility or series of tanks or storage facilities connected by pipelines, from which motor vehicle fuel is withdrawn directly for sale or delivery into the fuel tanks of motor vehicles whether or not the service station, tank or storage facility is owned, operated or controlled by the dealer.
"Motor vehicle"
means all vehicles, engines or machines, movable or immovable, operated or propelled by the use of motor vehicle fuel.
"Motor vehicle fuel"
means and includes gasoline, diesel, and any other flammable or combustible gas or liquid, by whatever name such gas or liquid is known or sold, usable as fuel for the operation of motor vehicles, except gas or liquid for purposes other than the propulsion of motor vehicles.
"Person"
includes every natural person, association, firm, partnership, or corporation.
"Service station"
means and includes any place operated for the purpose of retailing and delivering motor vehicle fuel into the fuel tanks of motor vehicles.
"Street"
means every way, thoroughfare and place of whatever nature, open for use of the public for the purpose of vehicular travel within the jurisdiction of and under the authority of the city including the motor vehicle traveling lanes of all rights-of-way in the city, curbs, sidewalks and planting strips adjacent thereto.
(Ord. 392 § 1, 2009)
A business license tax is imposed on every dealer. This business license tax is in addition to the business license fee required under Happy Valley Code Chapter 5.04.
(Ord. 392 § 1, 2009)
A. 
Every dealer in the city engaging in the sale, use or distribution of motor vehicle fuel whether in the dealer's name, the name of another or the name of the dealer's representative or agent is required to do the following:
1. 
Provide a statement (not later than the 25th of each month) to the city of all motor vehicle fuel sold, used or distributed by the dealer in the city as well as all such fuel sold, used or distributed in the city by a purchaser for which sale, use or distribution the dealer has assumed liability for the applicable license tax during the preceding month.
2. 
Pay a license tax of two cents ($0.02) per gallon of such motor vehicle fuel so sold, used or distributed as shown by such statement in the manner and within the time provided in this chapter.
B. 
In lieu of claiming a refund of the tax as provided in Section 3.20.180 of this chapter or of any prior erroneous payment of the license tax made to the city by the dealer, the dealer may show such motor vehicle fuel tax as a credit or deduction on the monthly statement and payment of tax.
(Ord. 392 § 1, 2009)
No dealer may sell, use or distribute any motor vehicle fuel until the dealer has secured a dealer's license as required in this chapter.
(Ord. 392 § 1, 2009)
A. 
Every person before becoming or remaining a dealer in motor vehicle fuel in the city must obtain a license authorizing that person to engage in business as a dealer.
B. 
Applications for the license must be made on forms prescribed, prepared and furnished by the city, including the following:
1. 
The business name under which the applicant transacts business;
2. 
The address of applicant's principal place of business and location of distributing stations in the city;
3. 
The name and address of the managing agent, the names and addresses of the persons constituting the firm or partnership or, if a corporation, the name under which the corporation is authorized to transact business and the names and addresses of its principal officers and registered agent.
C. 
Once the application is complete and accepted for filing, the city will issue the dealer a license to transact business in the city. A license is not assignable and is valid only for the dealer in whose name it is issued.
D. 
The city will retain all completed applications together with a record of all licensed dealers for a minimum of five years.
(Ord. 392 § 1, 2009)
A. 
If a dealer fails to secure a license prior to becoming or remaining a dealer in the city, the tax on all motor vehicle fuel sold, distributed or used by that dealer is immediately due and payable.
B. 
The city will determine from as many reliable and available sources as the city deems reasonable the amount of tax due, and assess the dealer for the amount found due, together with a penalty of 25% of the tax. In legal action to collect the tax or penalty or both, the assessment is prima facie evidence that the dealer is indebted to the city in the amount of the tax and penalty stated.
(Ord. 392 § 1, 2009)
A. 
The city may upon written request of a dealer, cancel a license issued to that dealer. Upon approving the dealer's request for cancellation, the city will set a date not later than 30 days after receipt of the written request and then the license will be no longer effective.
B. 
The city may, after 30 days' notice has been mailed to the last known address of the dealer, cancel the license of the dealer upon finding that the dealer is no longer engaged in the business of a dealer.
(Ord. 392 § 1, 2009)
A. 
The license tax imposed by this chapter must be paid on or before the 25th day of each month.
B. 
Except as provided in subsections C and D of this section, if payment of the tax is not paid as required by subsection A of this section, a penalty of 10% of the license tax may be assessed by the city and is immediately due and payable.
C. 
Except as provided in subsection D of this section, if payment of the tax and penalty (if any) is not made on or before the 1st day of the next month following that month in which payment is due, the city may impose a further penalty of up to 25% of the tax. This penalty is in addition to the penalty provided for in subsection B of this section and is immediately due and payable.
D. 
Penalties imposed by this section do not apply if a penalty is assessed under Section 3.20.060.
E. 
The city manager may waive any penalties assessed under this section and shall report to the city council on a regular basis.
(Ord. 392 § 1, 2009)
If a dealer fails to file the statement required by Section 3.20.030, the city will determine from as many available sources as the city determines reasonable the amount of motor vehicle fuel sold, distributed or used by that dealer for the period unreported, and such determination is prima facie evidence of the amount of fuel sold, distributed or used. The city will immediately assess the dealer for the license tax upon the amount determined, adding thereto a penalty of 10% of the tax.
(Ord. 392 § 1, 2009)
A. 
The license tax imposed by Section 3.20.020 of this chapter will not be imposed on motor vehicle fuel:
1. 
Exported from the city by a dealer; or
2. 
Sold by a dealer in individual quantities of 500 gallons or more for export by the purchaser to an area or areas outside the city in containers other than the fuel tank of a motor vehicle, but every dealer is required to report such exports and sales to the city.
B. 
Any motor vehicle fuel carried from the city in the fuel tank of a motor vehicle will not be considered as exported from the city.
C. 
In support of any exemption from taxes on account of sales of motor vehicle fuel in individual quantities of 500 gallons or more for export by the purchaser, the dealer must retain in the dealer's files for at least two years an export certificate executed by the purchaser in such form and containing such information as required by the city. This certificate is prima facie evidence of the exportation of the motor vehicle fuel to which it applies only if accepted by the dealer in good faith.
(Ord. 392 § 1, 2009)
The license tax imposed by Sections 3.20.020 and 3.20.035 is exempted on any motor vehicle fuel sold to the Armed Forces of the United States, but every dealer is required to report such sales to the city. A certificate by an authorized Armed Forces officer will be accepted by the dealer as sufficient proof that the sale is for the purpose specified in the certificate.
(Ord. 392 § 1, 2009)
Any person coming into the city in a motor vehicle may transport in the vehicle fuel tank motor vehicle fuel for the person's own use only for the purpose of operating that motor vehicle without securing a license or paying the tax imposed by this chapter.
(Ord. 392 § 1, 2009)
A. 
A dealer selling or delivering motor vehicle fuel to dealers is not required to pay a license tax unless the selling dealer has assumed liability for the payment of the applicable license tax to the city.
B. 
The dealer in making monthly statements to the city as required by Section 3.20.030, must show separately the number of gallons of motor vehicle fuel sold.
(Ord. 392 § 1, 2009)
The city or its authorized agents may make an examination of accounts, records, stocks, facilities and equipment of dealers, service stations and other persons engaged in storing, selling or distributing motor vehicle fuel within the city. The city may make other investigations it considers necessary in carrying out the provisions of this chapter. If the examination discloses that reports of dealers or other persons have shown incorrectly the amount of motor vehicle fuel distributed or the tax accruing, the city may make changes in subsequent reports and payments of such dealers or other persons or may make refunds as necessary to correct the errors disclosed.
(Ord. 392 § 1, 2009)
A. 
Except as otherwise provided in this chapter, any credit for erroneous overpayment of tax made by a dealer taken on a subsequent return or any claim for refund of tax erroneously overpaid filed by a dealer must be taken or filed within three years after the date on which the overpayment was made to the city.
B. 
Except in the case of a fraudulent report or failure to make a report, every notice of additional tax proposed to be assessed under this chapter will be served on dealers within three years from the date any additional taxes become due, and is subject to penalty as provided in Section 3.20.100.
(Ord. 392 § 1, 2009)
Every dealer in motor vehicle fuel must keep a record in such form as required by the city of all purchases, invoices, bills of lading, receipts, sales and distribution of motor vehicle fuel for a period of not less than three years. The records must include copies of all invoices or bills of all such sales and at all times during the business hours are subject to inspection by the city or its authorized agents.
(Ord. 392 § 1, 2009)
A. 
The city manager is responsible for the disposition of the revenue from the tax and penalties imposed by this chapter.
B. 
For the purpose of this section, net revenue means the revenue from the tax and penalties imposed by this chapter remaining after providing for the cost of administration and any refunds and credits authorized by this chapter.
C. 
The net revenue must be used for the planning, financing, design, construction, maintenance, repair, operation and the use of streets within the city.
(Ord. 392 § 1, 2009)