As used in this chapter, unless the context requires otherwise,
the following words and phrases shall mean:
"City"
means the City of Warrenton, 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 "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 licensed as
a dealer hereunder if that dealer assumes liability for the payment
of the applicable license tax to the City; or
2.
Produces, refines, manufactures or compounds motor vehicle fuels
in the City for use, distribution or sale in the City; or
3.
Acquires in the City 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by pipelines, from which motor vehicle fuel is withdrawn directly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 for 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.
"Highway"
means every way, thoroughfare and place of whatever nature,
open for use of the public for the purpose of vehicular travel.
"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, mogas, methanol and
any other flammable or combustible gas or liquid, by whatever name
such gasoline, diesel, mogas, methanol, gas or liquid is known or
sold, usable as fuel for the operation of motor vehicles, except gas,
diesel, mogas, methanol or liquid, the chief use of which, as determined
by the Tax Administrator, is for purposes other than the propulsion
of motor vehicles upon the highways.
"Person"
means and includes every natural person, association, firm,
partnership, corporation, joint venture or other business entity.
"Service station"
means any place operated for the purpose of retailing and
delivering motor vehicle fuel into the fuel tanks of motor vehicles.
"Tax Administrator"
means the City Manager, the City Manager's designee, or any
person or entity with whom the City Manager contracts to perform those
duties.
"Weight receipt"
means a receipt issued by the Oregon Department of Transportation,
stating the combined weight of each self-propelled or motor-driven
vehicle.
(Ord. 1108-A § 1, 2007)
A business license tax is hereby imposed on every dealer. The
tax imposed shall be paid monthly to the Tax Administrator. The Tax
Administrator is authorized to exercise all supervisory and administrative
powers with regard to the enforcement, collection and administration
of the business license tax, including all powers specified in ORS
319.010 to 319.430.
(Ord. 1108-A § 2, 2007)
In addition to any fees or taxes otherwise provided for by law,
every dealer engaging in the City in the sale, use or distribution
of motor vehicle fuel, shall:
A. Not
later than the 25th day of each calendar month, render a statement
to the Tax Administrator on forms prescribed, prepared and furnished
by the Tax Administrator 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 license tax during
the preceding calendar month.
B. Pay
a license tax computed on the basis of three 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 code.
(Ord. 1108-A § 3, 2007)
No dealer shall sell, use or distribute any motor vehicle fuel
until he or she has secured a dealer's license as required herein.
(Ord. 1108-A § 4, 2007)
The City or its authorized agent shall revoke the license of
any dealer refusing or neglecting to comply with any provision of
this chapter. The City or its authorized agent shall mail be certified
mail addressed to such dealer or 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 fuel-handler has not made good
its default or delinquency.
(Ord. 1108-A § 7, 2007)
Except as otherwise provided in Sections
3.08.100 and
3.08.110, the remedies provided in Sections
3.08.060 through
3.08.080 of this chapter are cumulative. No action taken pursuant to those sections shall relieve any person from the penalty provisions of this code.
(Ord. 1108-A § 9, 2007)
Every dealer in motor vehicle fuel shall provide to the Tax
Administrator on or before the 25th day of each month, on forms prescribed,
prepared and furnished by the Tax Administrator, a statement of the
number of gallons of motor vehicle fuel sold, distributed or used
by the dealer during the preceding calendar month. The statement shall
be signed by the dealer or the dealer's agent.
(Ord. 1108-A § 11, 2007)
If a dealer fails to file any statement required by Section
3.08.110, the Tax Administrator shall proceed forthwith to determine from as many available sources as the Tax Administrator determines reasonable the amount of motor vehicle fuel sold, distributed or used by such dealer for the period unreported, and such determination shall in any proceeding be prima facie evidence of the amount of fuel sold, distributed or used. The Tax Administrator shall immediately assess the dealer for the license tax upon the amount determined, adding thereto a penalty of 10% of the tax. The penalty shall be cumulative to other penalties provided in this code.
(Ord. 1108-A § 12, 2007)
Dealers in motor vehicle fuel shall render bills to all purchasers
of motor vehicle fuel. The bills shall separately state and describe
the different products sold or shipped there under and shall be serially
numbered except where other sales invoice controls acceptable to the
Tax Administrator are maintained.
(Ord. 1108-A § 13, 2007)
No person shall receive and accept motor vehicle fuel from any
dealer, or pay for the same, or sell or offer the motor vehicle fuel
for sale, unless the motor vehicle fuel is accompanied by an invoice
or delivery tag showing the date upon which motor vehicle fuel was
delivered, purchased or sold and the name of the dealer in motor vehicle
fuel.
(Ord. 1108-A § 14, 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 highways of the City with such conveyance,
have and possess during the entire time of the hauling or transporting
of 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 law to inquire
into or investigate such matters, produce and offer for inspection
the invoice, bill of sale or other statement.
(Ord. 1108-A § 15, 2007)
The license tax imposed by Sections
3.08.020 and
3.08.030 shall not be imposed on any motor vehicle fuel sold to the Armed Forces of the United States, including the USCG and National Guard, for use in ships, aircraft or for export from the City; but every dealer shall be required to report such sales to the Tax Administrator in such detail as may be required. A certificate by an authorized officer of such Armed Forces, the USCG or National Guard shall be accepted by the dealer as sufficient proof that the sale is for the purpose specified in the certificate.
(Ord. 1108-A § 17, 2007; Ord. 1109-A § 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
3.08.020 and
3.08.030 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 the provisions herein applying to dealers.
(Ord. 1108-A § 18, 2007)
The Tax Administrator, or duly authorized agents, may make any
examination of accounts, records, stocks, facilities and equipment
of dealers, service stations and other persons engaged in storing,
selling or distributing motor vehicle fuel or other petroleum product
or 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 Tax Administrator
pursuant to the requirements herein, have shown incorrectly the amount
of gallonage of motor vehicle fuel distributed or the tax accruing
thereon, the Tax Administrator 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 disclosed
by its examinations or investigation. The dealer shall reimburse the
City for the reasonable costs of the examination or investigation
if the action discloses that the dealer paid 95% or less of the tax
owing for the period of the examination or investigation. In the event
that such an examination or investigation results in an assessment
by and an additional payment due to the City, such additional payment
shall be subject to interest at the rate of 0.0329% per day from the
date the original tax payment was due.
(Ord. 1108-A § 20, 2007)
The Tax Administrator or duly authorized agents of the Tax Administrator
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 enforcing the provisions of this code.
(Ord. 1108-A § 22, 2007)
Every dealer in motor vehicle fuel shall keep a record in such
form as may be prescribed by the Tax Administrator 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
shall at all times during the business hours of the day be subject
to inspection by the Tax Administrator or authorized officers or agents
of the Tax Administrator.
(Ord. 1108-A § 23, 2007)
Every dealer shall maintain and keep, for a period of three years, all records of motor vehicle fue1 used, sold and distributed within the City by such dealer, together with stock records, invoices, bills of lading and other pertinent papers as may be required by the Tax Administrator. In the event such records are not kept within the State of Oregon, the dealer shall reimburse the Tax Administrator for all travel, lodging, and related expenses incurred by the Tax Administrator in examining such records. The amount of such expenses shall be assessed in addition to the tax imposed by Section
3.08.020.
(Ord. 1108-A § 24, 2007)
A. 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
herein.
B. The
net revenue shall be used only for the construction, reconstruction,
improvement, repair, maintenance, operation, and use of City-owned
roads and streets within the City, roads and streets for which the
City is contractually or legally obligated to operate and maintain,
or roads and streets for which the City has accepted responsibility
under intergovernmental agreement.
(Ord. 1108-A § 25, 2007; Ord. 1109-A § 2, 2007)
The tax imposed pursuant to Section
3.08.020 shall take effect only after the Tax Administrator has developed the necessary forms and documents to administer the tax. The Tax Administrator shall declare when the tax shall take effect, and give not less than 15 days' notice of the date before the tax may take effect. The Tax Administrator's decision as to the effective date of the tax and the type of notice to provide shall be final and not subject to review.
(Ord. 1108-A § 26, 2007)