As used in sections 7.500 through 7.548 of this chapter, unless the context requires otherwise, the following words and phrases shall mean:
The city of Springfield.
Any person who:
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
Produces, refines, manufactures or compounds motor vehicle fuels
in the city for export or 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 license
tax previously incurred.
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by pipelines, from which motor vehicle fuel is withdrawn directly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.
Every street, road, way, thoroughfare and place of whatever
nature, open for use of the public for the purpose of vehicular travel.
All vehicles, engines or machines, movable or immovable,
operated or propelled by the use of motor vehicle fuel.
Includes gasoline, diesel, mogas, methanol and any other
flammable or combustible gaseous, liquid, or solid substance, by whatever
name such substance is known or sold, usable as fuel for the operation
of motor vehicles, except a substance, the chief use of which, as
determined by the tax administrator, is for purposes other than the
propulsion of motor vehicles upon the highways.
Includes every natural person, association, firm, partnership,
corporation, joint venture or other business entity.
Any place operated for the purpose of retailing and delivering
motor vehicle fuel into the fuel tanks of motor vehicles.
The city manager, the city manager’s designee, or any
person or entity with whom the city manager contracts to perform those
duties.
A receipt issued by the Oregon Department of Transportation,
under authority of ORS 825.450, or any successor provision of law,
or a temporary receipt issued under authority of ORS 825.470, or any
successor provision of law authorizing the holder to use fuel in this
state.
[Section 7.500 amended by Ordinance No. 6095, enacted July 26, 2004]
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.
[Section 7.502 added by Ordinance No. 6042, enacted March 10, 2003]
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/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 $.03 (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.
[Section 7.504 added by Ordinance 6042, enacted March 10, 2003]
No dealer shall sell, use or distribute any motor vehicle fuel
until he/she has secured a dealer’s license as required herein.
[Section 7.506 added by Ordinance 6042, enacted March 10, 2003]
(1)
Every
person, before becoming a dealer in motor vehicle fuel in this city,
shall make application to the tax administrator for a license authorizing
such person to engage in business as a dealer.
(2)
Applications
for the license shall be made on forms prescribed, prepared and furnished
by the tax administrator.
(3)
Applications
shall be accompanied by a duly acknowledged certificate containing:
(a)
The
business name under which the applicant transacts business.
(b)
The
address of applicant’s principal place of business and location
of distributing stations in and within ten miles of the city.
(c)
The
name and address of the managing agent, the names and addresses of
the several 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, as well as primary transport carrier.
(4)
If an
application for a motor vehicle fuel dealer’s license is complete
and accepted for filing, the tax administrator shall issue to the
dealer a license in such form as the tax administrator may prescribe
to transact business in the city, provided, however, that the tax
administrator may refuse to issue such license if it finds that the
applicant meets any of the conditions for refusal to issue a license
under state law. A license issued hereunder is not assignable, and
is valid only for the dealer in whose name it is issued.
(5)
The
tax administrator shall retain all completed applications with an
alphabetical index thereof, together with a record of all licensed
dealers.
[Section 7.508 added by Ordinance 6042, enacted March 10, 2003]
If a dealer sells, distributes or uses any motor vehicle fuel without first filing the certificate and obtaining the license required by section 7.506
(a)
The
license tax on all motor vehicle fuel sold, distributed or used by
that dealer shall be immediately due and payable;
(b)
The
tax administrator shall proceed forthwith to determine, from as many
available sources as the tax administrator determines reasonable,
the amount of tax due, shall assess the dealer for the tax in the
amount found due, together with a penalty of 100 percent of the tax,
and shall make its certificate of such assessment and penalty. In
any suit or proceeding to collect the tax or penalty or both, the
certificate shall be prima facie evidence that the dealer therein
named is indebted to the city in the amount of the tax and penalty
stated;
(c)
Any tax or penalty assessed pursuant to this section may be collected in the manner prescribed in section 7.518 with reference to delinquency in payment of the fee or by an action at law.
(d)
In the
event any suit or action is instituted to enforce this section, if
the City is the prevailing party, 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.
[Section 7.510 added by Ordinance 6042, enacted March 10, 2003]
The tax administrator may, to the extent permitted by law suspend, and upon 10 days’ written notice revoke the license of any dealer who fails to comply with any provision of sections 7.500 to 7.548. The tax administrator shall mail, by certified mail addressed to the dealer at his/her last known address appearing in the files of the tax administrator, a notice of intent to cancel. The notice of revocation shall include the reason for cancellation.
[Section 7.512 added by Ordinance 6042, enacted March 10, 2003]
(1)
The
tax administrator may, upon written request of a dealer, cancel a
license issued to that dealer. The tax administrator shall, upon approving
the dealer’s request for cancellation, set a date not later
than 30 days after receipt of the written request, after which the
license shall no longer be effective.
(2)
The
tax administrator may, after 30 days’ notice has been mailed
to the last known address of the dealer, cancel the license of dealer
upon finding that the dealer is no longer engaged in the business
of a dealer.
[Section 7.514 added by Ordinance 6042, enacted March 10, 2003]
Except as otherwise provided in sections 7.518 and 7.520, the remedies provided in sections 7.510 through 7.514 are cumulative. No action taken pursuant to those sections shall relieve any person from the penalty provisions of this code.
[Section 7.516 added by Ordinance 6042, enacted March 10, 2003]
(3)
Except as provided in subsection (4) of this section, if the 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, a further penalty of 10 percent of the tax shall be assessed. Said penalty shall be in addition to the penalty provided for in subsection (2) of this section and shall be immediately due and payable.
(4)
Penalties imposed by this section shall not apply if a penalty has been assessed and paid pursuant to section 7.510. The tax administrator may for good cause shown waive any penalties assessed under this section.
(5)
If any
person fails to pay the license tax or any penalty provided for by
this section, the tax and/or penalty shall be collected from that
person for the use of the city. The tax administrator shall commence
and prosecute to final determination in any court of competent jurisdiction
an action at law to collect the same.
(6)
In the
event any suit or action is instituted to collect the business license
tax or any penalty provided for by this section, if the city is the
prevailing party, 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.
[Section 7.518 added by Ordinance 6042, enacted March 10, 2003]
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.
[Section 7.520 added by Ordinance 6042, enacted March 10, 2003]
If a dealer fails to file any statement required by section 7.520, 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 percent of the tax. The penalty shall be cumulative to other penalties provided in this code.
[Section 7.522 added by Ordinance 6042, enacted March 10, 2003]
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 thereunder and shall be serially
numbered except where other sales invoice controls acceptable to the
tax administrator are maintained.
[Section 7.524 added by Ordinance 6042, enacted March 10, 2003]
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.
[Section 7.526 added by Ordinance 6042, enacted March 10, 2003]
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.
[Section 7.528 added by Ordinance 6042, enacted March 10, 2003]
(1)
The license tax imposed by section 7.502 shall not be imposed on motor vehicle fuel:
(a)
Exported
from the city by a dealer; or
(b)
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.
(2)
In support
of any exemption from license taxes claimed under this section other
than in the case of stock transfers or deliveries in the dealer’s
own equipment, every dealer must execute and file with the tax administrator
an export certificate in such form as shall be prescribed, prepared
and furnished by the tax administrator, 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 the tax administrator
may require. The tax administrator 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 tax administrator
may, in a case where the tax administrator believes no useful purpose
would be served by filing of an export certificate, waive the filing
of the certificate.
(3)
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.
(4)
No person
shall, through false statement, trick or device, or otherwise, obtain
motor vehicle fuel for export as to which the city 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 tax administrator and the dealer from whom the motor vehicle fuel
was originally purchased of his/her act.
(5)
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.
(6)
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/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 tax administrator.
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.
[Section 7.530 added by Ordinance 6042, enacted March 10, 2003]
The license tax imposed by sections 7.502 and 7.504 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 tax administrator 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.
[Section 7.532 added by Ordinance 6042, enacted March 10, 2003]
Any person coming into the city in a motor vehicle may transport in the fuel tank of such vehicle, motor vehicle fuel for his/her own use only and for the purpose of operating such motor vehicle without securing a license or paying the tax provided in sections 7.502 and 7.504 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.
[Section 7.534 added by Ordinance 6042, enacted March 10, 2003]
(1)
Refunds
will be made pursuant to applicable Chapter 319 of the Oregon Revised
laws. Claim forms for refunds may be obtained from the Tax Administrator’s
office.
(2)
(a)
As an alternative to refunds provided under subdivision (1), holders of a weight receipt as defined in Section 7.500, may, not more frequently than quarterly, receive a refund of 80 percent of the tax imposed hereunder on motor vehicle fuel purchased on or after September 1, 2004, in bulk for distribution at the holder’s own facility located within the city.
(b)
Upon
application by the holder of a weight receipt, the city shall certify
that a holder of a weight receipt is qualified for the refund provided
herein. Such certificate shall identify the name of the holder and
the address of the bulk fueling facility which is eligible for the
refund.
(c)
All
claims for refund under this subdivision (2) shall be filed not more
than 15 months after the date the fuel was purchased. The minimum
claim for refund filed under this subdivision (2) shall be not less
than $25.00.
[Section 7.536 amended by Ordinance 6095, enacted July 26, 2004]
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 sections 7.500 through 7.548. 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 percent 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 12 percent per year from the date the original tax payment was due.
[Section 7.538 added by Ordinance 6042, enacted March 10, 2003]
(1)
Except
as otherwise provided in this code, 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.
(2)
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 code shall be served on dealers within three years from the date upon which such additional taxes become due, and shall be subject to penalty as provided in section 7.518.
[Section 7.540 added by Ordinance 6042, enacted March 10, 2003]
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.
[Section 7.542 added by Ordinance 6042, enacted March 10, 2003]
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.
[Section 7.544 added by Ordinance 6042, enacted March 10, 2003]
Every dealer 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, 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 7.502.
[Section 7.546 added by Ordinance 6042, enacted March 10, 2003]
