This chapter shall be known as the "Motor Vehicle Fuel Tax Ordinance."
(Ord. 1970 § 1, 2007)
As used in this chapter, unless the context requires otherwise:
means City of Milwaukie and any person, agency, or other entity authorized by the City to act as its agent related to administration of the motor vehicle fuel tax ordinance or collection of the motor vehicle fuel tax.
means any person who:
Supplies or imports motor vehicle fuel for sale, use, or distribution in, and after the same reaches the City, but "dealer" does not include any person who imports into the City motor vehicle fuel in quantities of 500 gallons or less purchased from a supplier who is permitted as a dealer hereunder and who assumes liability for the payment of the applicable motor vehicle fuel tax to the City; or
Produces, refines, manufactures, or compounds motor vehicle fuels in the City for use, distribution, or sale in the City; or
Acquires in the City for sale, use, or distribution in the City motor vehicle fuels with respect to which there has been no motor vehicle fuel tax previously incurred.
means, in addition to its ordinary meaning, the deliverer 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storage facility, or series of tanks or storage facilities connected by pipelines, from which motor vehicle fuel is withdrawn directly for sale or for delivery into the fuel tanks or motor vehicles whether or not the service station, tank, or storage facility is owned, operated, or controlled by the dealer.
means all vehicles, engines or machines, moveable or immovable, operated or propelled by the use of motor vehicle fuel.
means and includes gasoline, diesel, and any other flammable or combustible gas or liquid, by whatever name that gasoline, gas, or liquid is known or sold, usable as fuel for the operation of motor vehicles. Propane fuel and motor vehicle fuel used exclusively as a structural heating source are excluded as a taxable motor vehicle fuel.
means any person who acquires or handles motor vehicle fuel within the City through a storage tank facility with storage tank capacity that exceeds 500 gallons of motor vehicle fuel.
includes every natural person, association, firm, partnership, or corporation.
means and includes any place operated for the purpose of retailing and delivering motor vehicle fuel into the fuel tanks of motor vehicles.
(Ord. 1970 § 1, 2007)
A motor vehicle fuel tax is imposed on every dealer operating within the corporate limits of Milwaukie. The City of Milwaukie motor vehicle fuel tax imposed shall be paid monthly to the City.
A.
A person who is not a permitted dealer or permitted motor vehicle fuelhandler shall not accept or receive motor vehicle fuel in this City from a person who supplies or imports motor vehicle fuel who does not hold a valid motor vehicle fuel dealers permit in this City. If a person is not a permitted dealer or permitted motor vehicle fuelhandler in this City and accepts or receives motor vehicle fuel, the purchaser or receiver shall be responsible for all taxes, interests and penalties prescribed herein.
B.
A permitted dealer or fuelhandler who accepts or receives motor vehicle fuel from a person who does not hold a valid dealer or fuelhandler permit in this City, shall pay the tax imposed by this chapter to the City, upon the sale, use, or distribution of the motor vehicle fuel.
(Ord. 1970 § 1, 2007)
A.
Subject to subsections B and C of this section, by law, every dealer engaging in his or her own name, or in the name of others, or in the name of his or her representatives or agents in the City, in the sale, use, or distribution of motor vehicle fuel, shall:
1.
Not later than the 25th day of each calendar month, render a statement to the City or to its authorized agent, of all motor vehicle fuel sold, used, or distributed by him or her in the City as well as all such fuel sold, used, or distributed in the City by a purchaser thereof upon which sale, use, or distribution the dealer has assumed liability for the applicable motor vehicle fuel tax during the preceding calendar month;
2.
Pay a motor vehicle fuel tax computed on the basis of two (2) cents 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 refund of the tax as provided in Section 3.40.200, or of any prior erroneous payment of motor vehicle fuel tax made to the City by the dealer, the dealer may show such motor vehicle fuel as a credit or deduction on the monthly statement and payment of tax.
C.
The motor vehicle fuel tax shall not be imposed wherever it is prohibited by the Constitution or laws of the United States or of the State of Oregon.
(Ord. 1970 § 1, 2007)
No dealer or fuel handler, shall sell, use, or distribute any motor vehicle fuel until he or she has secured a dealer or fuelhandler permit as required herein.
(Ord. 1970 § 1, 2007)
A.
Every person, before becoming a dealer or fuel handler in motor vehicle fuel in this City shall make an application to the City or its duly authorized agent, for a permit authorizing such person to engage in business as a dealer or fuelhandler.
B.
Applications for the permit must be made on forms prescribed, prepared, and furnished by the City or its duly authorized agent.
C.
The applications shall be accompanied by a duly acknowledged certificate containing:
1.
The business name under which the dealer or fuelhandler is transacting business;
2.
The place of business and location of distributing stations in the City and in areas adjacent to the City limits in the State of Oregon;
3.
The name and address of the managing agent, the names and addresses of the several persons constituting the firm or partnership, and, if a corporation, the corporate name under which it is authorized to transact business and the names and addresses of its principal officers and registered agent, as well as primary transport carrier.
D.
The application for a motor vehicle fuel dealer or fuelhandler permit having been accepted for filing, the City shall issue to the dealer or fuelhandler a permit in such form as the City or its duly authorized agent may prescribe to transact business in the City. The permit so issued is not assignable, and is valid only for the dealer or fuel handler in whose name issued.
E.
The City Recorder's office shall keep on file a copy of all applications and/or permits.
F.
No fee(s) shall be charged by the City for securing the permit as described herein.
(Ord. 1970 § 1, 2007)
A.
If any dealer sells, distributes, or uses any motor vehicle fuel without first filing the certificate and securing the permit required by Section 3.40.060, the motor vehicle fuel tax shall immediately be due and payable on account of all motor vehicle fuel so sold, distributed, or used.
B.
The City shall proceed forthwith to determine, from the best available sources, the amount of such tax, and it shall assess the tax in the amount found due, together with a penalty of 200% of the tax, and shall make its certificate of such assessment and penalty, determined by City Manager or the City's duly authorized agent. In any suit or proceeding to collect such tax or penalty or both, the certificate is prima facie evidence that the dealer therein named is indebted to the City in the amount of the tax and penalty therein stated.
C.
Any fuelhandler who sells, handles, stores, distributes, or uses any motor vehicle fuel without first filing the certificate and securing the permit required by Section 3.40.060, shall be assessed a penalty of $250 unless modified by Subsection 3.40.270.A, determined by the City Manager or the City's duly authorized agent. In any suit or proceeding to collect such penalty, the certificate is prima facie evidence that the fuelhandler therein named is indebted to the City in the amount of the penalty therein stated.
(Ord. 1970 § 1, 2007)
The City shall revoke the permit of any dealer or fuelhandler refusing or neglecting to comply with any provision of this chapter. The City shall mail by certified mail addressed to such dealer or fuelhandler at his or her last known address appearing on the files, a notice of intention to cancel. The notice shall give the reason for the cancellation. The cancellation shall become effective without further notice if within 10 days from the mailing of the notice the dealer or fuelhandler has not made good its default or delinquency.
(Ord. 1970 § 1, 2007)
A.
The City may, upon written request of a dealer or fuelhandler cancel any permit issued to such dealer or fuelhandler, the cancellation to become effective 30 days from the date of receipt of the written request.
B.
If the City ascertains and finds that the person to whom a permit has been issued is no longer engaged in the business of a dealer or fuelhandler, the City may cancel the permit of such dealer or fuelhandler upon investigation after 30 days' notice has been mailed to the last known address of the dealer or fuel handler.
(Ord. 1970 § 1, 2007)
C.
Except as provided in subsection D of this section, if the tax and penalty required by subsection B of this section are not received on, or before the close of business on the last day of the month in which the payment is due, a further penalty of 10% shall be paid in addition to the penalty provided for in subsection B of this section.
D.
If the City determines that the delinquency was due to reasonable cause and without any intent to avoid payment, the penalties provided by subsections B and C of this section may be waived. Penalties imposed by this section shall not apply when the penalty provided in Section 3.40.070 has been assessed and paid.
E.
If any person fails to pay the motor vehicle fuel tax, or any penalty provided for by this chapter, the amount thereof shall be collected from such person for the use of the City. The City shall commence and prosecute to final determination in any court of competent jurisdiction an action to collect the same.
F.
In the event any suit, or action is instituted to collect the motor vehicle fuel tax, or any penalty provided for by this chapter, the City shall be entitled to recover from the person sued reasonable attorney's fees at trial, or upon appeal of such suit, or action, in addition to all other sums provided by law.
G.
No dealer who collects from any person the tax provided for herein, shall knowingly and willfully fail to report and pay the same to the City, as required herein.
(Ord. 1970 § 1, 2007)
Unless modified by Subsection 3.40.270.B, every dealer and fuelhandler in motor vehicle fuel shall render to the City, on, or before the 25th day of each month, on forms prescribed, prepared, and furnished by the City, a signed statement of the number of gallons of motor vehicle fuel sold, distributed, used,, or stored by him during the preceding calendar month. The statement shall be signed by the permit holder. All statements as required in this section are public records.
(Ord. 1970 § 1, 2007)
If any dealer, or fuelhandler fails to file the report required by Section 3.40.120, the City shall proceed forthwith to determine from the best available sources the amount of motor vehicle fuel sold, distributed, used,, or stored by such dealer, or fuelhandler for the period unreported, and such determination shall be prima facie evidence of the amount of such fuel sold, distributed, used,, or stored. The City, immediately shall assess the motor vehicle fuel tax in the amount so determined, as pertaining to the reportable dealer, adding thereto a penalty of 10% for failure to report. Fuelhandlers failing to file a monthly statement of motor vehicle fuel shall be assessed a penalty of $50. The penalty shall be cumulative to other penalties provided in this chapter. In any suit brought to enforce the rights of the City under this section, the above determination showing the amount of tax, penalties, and costs unpaid by any dealer, or fuelhandler and that the same are due and unpaid to the City is prima facie evidence of the facts as shown.
(Ord. 1970 § 1, 2007)
Bills shall be rendered to all purchasers of motor vehicle fuel by dealers in motor vehicle fuel. The bills shall separately state and describe to the satisfaction of the City the different products shipped thereunder and shall be serially numbered except where other sales invoice controls acceptable to the City are maintained. The bills required hereunder may be the same as those required under ORS 319.210.
(Ord. 1970 § 1, 2007)
No person shall receive and accept any shipment of motor vehicle fuel from any dealer,, or pay for the same,, or sell, or offer the shipment for sale, unless the shipment is accompanied by an invoice, or delivery tag showing the date upon which shipment was delivered and the name of the dealer in motor vehicle fuel.
(Ord. 1970 § 1, 2007)
Every person operating any conveyance for the purpose of hauling, transporting,, or delivering motor vehicle fuel in bulk shall, before entering upon the public streets of the City with such conveyance, have and possess during the entire time of his, or her hauling, or transporting such motor vehicle fuel an invoice, bill of sale,, or other written statement showing the number of gallons, the true name and address of the seller, or consignor, and the true name and address of the buyer, or consignee, if any, of the same. The person hauling such motor vehicle fuel shall at the request of any officer authorized by the City to inquire into, or investigate such matters, produce and offer for inspection the invoice, bill of sale,, or other statement.
(Ord. 1970 § 1, 2007)
A.
The license tax imposed by Sections 3.40.030 and 3.40.040 shall 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 less 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 shall be required to report such exports and sales to the City in such detail as may be required.
B.
In support of any exemption from motor vehicle fuel taxes claimed under this section other than in the case of stock transfers, or deliveries in his, or her own equipment, every dealer must execute and file with the City an export certificate in such form as shall be prescribed, prepared, and furnished by the City, containing a statement, made by some person having actual knowledge of the fact of such exportation, that the motor vehicle fuel has been exported from the City, and giving such details with reference to such shipment as may be required. The City may demand of any dealer such additional data as is deemed necessary in support of any such certificate, and failure to supply such data will constitute a waiver of all right to exemption claimed by virtue of such certificate. The City may, in a case where it believes no useful purpose would be served by filing of an export certificate, waive the certificate.
C.
Any motor vehicle fuel carried from the City in the fuel tank of a motor vehicle shall not be considered as exported from the City.
D.
No person shall, through false statement, trick, or device, or otherwise, obtain motor vehicle fuel for export as to which the City motor vehicle fuel tax has not been paid and fail to export the same, or any portion thereof, or cause the motor vehicle fuel or any portion thereof not to be exported, or divert, or cause to be diverted the motor vehicle fuel or any portion thereof to be used, distributed, or sold in the City and fail to notify the City and the dealer from whom the motor vehicle fuel was originally purchased of his or her act.
E.
No dealer or other person shall conspire with any person to withhold from export, or divert from export, or to return motor vehicle fuel to the City for sale or use so as to avoid any of the fees imposed herein.
F.
In support of any exemption from taxes on account of sales of motor vehicle fuel in individual quantities of 500 gallons or less for export by the purchaser, the dealer shall retain in his or her files for at least three years an export certificate executed by the purchaser in such form and containing such information as is prescribed by the City. This certificate shall be 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. 1970 § 1, 2007)
The motor vehicle fuel tax imposed by Sections 3.40.030 and 3.40.040 shall not be imposed on any motor vehicle fuel sold to the Armed Forces of the United States for use in ships, aircraft, or for export from the City; but every dealer shall be required to report such sales to the City, in such detail as may be required. A certificate by an authorized officer of such Armed Forces shall be accepted by the dealer as sufficient proof that the sale is for the purpose specified in the certificate.
(Ord. 1970 § 1, 2007)
Any person coming into the City in a motor vehicle may transport in the fuel tank of such vehicle motor vehicle fuel for his or her own use only and for the purpose of operating such motor vehicle without securing a license or paying the tax provided in Sections 3.40.030 and 3.40.040, or complying with any of the provisions imposed upon dealers herein, but if the motor vehicle fuel so brought into the City is removed from the fuel tank of the vehicle or used for any purpose other than the propulsion of the vehicle, the person so importing the fuel into the City shall be subject to all provisions herein applying to dealers.
(Ord. 1970 § 1, 2007)
The City, or its duly authorized agent, may make any examination of accounts, records, stocks, facilities, and equipment of dealers, fuelhandlers, service stations, and other persons engaged in storing, selling, or distributing motor vehicle fuel or other petroleum products within this City, and such other investigations as it considers necessary in carrying out the provisions of this chapter. If the examinations or investigations disclose that any reports of dealers or other persons theretofore filed with the City pursuant to the requirements herein, have shown incorrectly the amount of gallons of motor vehicle fuel distributed or the tax accruing thereon, the City may make such changes in subsequent reports and payments of such dealers or other persons, or may make such refunds, as may be necessary to correct the errors by its examinations or investigations.
(Ord. 1970 § 1, 2007)
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 so taken or filed within three years after the date on which the overpayment was made to the City or to its authorized agent.
B.
Except in the case of a fraudulent report or neglect to make a report, every notice of additional tax proposed to be assessed under this chapter shall be served on dealers within three years from the date upon which such additional taxes become due.
(Ord. 1970 § 1, 2007)
The City or its duly authorized agent may at any time during normal business hours examine the books and accounts of any carrier of motor vehicle fuel operating within the City for the purpose of checking shipments or use of motor vehicle fuel, detecting diversions thereof or evasion of taxes in enforcing the provisions of this chapter.
(Ord. 1970 § 1, 2007)
Every dealer and fuelhandler in motor vehicle fuel shall keep a record in such form as may be prescribed by the City of all purchases, receipts, sales, and distribution of motor vehicle fuel. The records shall include copies of all invoices or bills of all such sales and purchases, and shall at all times during the business hours of the day be subject to inspection by the City or its authorized officers or agents.
(Ord. 1970 § 1, 2007)
Every dealer and fuelhandler shall maintain and keep, for a period of three years, all records of motor vehicle fuel used, sold, and distributed within the City by such dealer or fuel handler, together with stock records, invoices, bills of lading, and other pertinent papers as may be required by the City. In the event such records are not kept within the State of Oregon, the dealer shall reimburse the City or its duly authorized agents for all travel, lodging, and related expenses incurred in examining such records. The amount of such expenses shall be an additional tax imposed hereunder.
(Ord. 1970 § 1, 2007)
A.
The City Manager shall be responsible for the disposition of the revenue from the tax imposed by this chapter in the manner provided by this section.
B.
For the purposes of this section, "net revenue" means the revenue from the tax imposed by this chapter remaining after providing for the cost of administrating the motor vehicle fuel tax to motor vehicle fuel dealers and any refunds and credits authorized herein. The program administration costs of revenue collection and accounting activities shall not exceed ten and one-half percent (10.5%) for the first year, and 10% thereafter, of annual tax revenues.
C.
The net revenue shall be used only for the activities related to the construction, reconstruction, improvement, repair, and maintenance of public highways, roads and streets within the City.
(Ord. 1970 § 1, 2007)
The City Manager or designate is responsible for administering this chapter. In addition, the City Manager may enter into an agreement with the Oregon Department of Transportation as an authorized agent for the implementation of certain sections of this chapter. If the Department of Transportation is chosen as an authorized agent of the City, then the modifications outlined below shall apply:
A.
The fuelhandler's penalty of Subsection 3.40.070.C shall be reduced to $100. And if the Department determines that the failure to obtain the permit was due to reasonable cause and without any intent to avoid obtaining a permit, then the penalty provided in Section 3.40.070 and this section may be waived.
(Ord. 1970 § 1, 2007; Ord. 1976 § 1, 2007)