[Ord. No. 285, 2-26-1957]
As used in this article, the following terms shall have the respective meanings ascribed to them:
DISTRIBUTOR or SELLER
Every person, as defined in § 1-2, who shall engage in selling or delivering, at wholesale or retail, gasoline, as defined below, within the corporate limits of the City, and/or its police jurisdiction, whether said person has a place of business located in the City and/or its police jurisdiction or not.
GASOLINE
Gasoline, butane, propane, diesel fuel, naphtha, and all other fuels commonly used in combustion engines, but shall include only the butane and propane that is used as a fuel for motor vehicles.
[Ord. No. 285, 2-26-1957; Ord. No. 1474, 10-5-1987]
(a) 
There is hereby levied against every distributor of gasoline who shall operate or make deliveries in the City a tax in an amount equal to $0.01 on each and every gallon, except aviation or jet fuel, sold or delivered within the corporate limits of the City.
(b) 
There is hereby levied against every distributor of aviation or jet fuel who shall operate or make deliveries in the City a tax in an amount equal to $0.06 on each and every gallon sold or delivered within the corporate limits of the City.
[Ord. No. 285, 2-26-1957]
There is hereby levied against every distributor of gasoline who shall operate or make deliveries in the police jurisdiction of the City a license tax in an amount equal to $0.005 on each and every gallon of gasoline sold or delivered within the police jurisdiction of the City.
[Ord. No. 285, 2-26-1957]
Any person engaged in selling or distributing gasoline purchased in whole from other sellers or distributors who have paid the license thereon as herein fixed shall be required to pay no license based on the sale of or delivery of such gasoline so purchased, but in order to obtain the exemption from the payment in this section provided, the City may require by written notice from the City Clerk that such seller or distributor file with the City Clerk on or before the 20th day of each month a sworn, written statement showing each and every purchase by such person of gasoline during the calendar month next preceding, as well as the name of the person from whom and the date on which purchase was made.
[Ord. No. 285, 2-26-1957]
(a) 
It shall be unlawful for any person to distribute any gasoline for resale, retail, or to place within the tanks of any other person within the corporate limits of the City without keeping a correct and accurate record and invoices of such sales or placements, and the date thereof. Such records shall be kept in such manner and such place as shall be open to inspection by the City Clerk or any other person designated by the City Council to make such inspection of records and collection of gasoline taxes, at any time such person may desire to make such inspection.
(b) 
Each distributor, except such as are exempt under § 7-73, shall on or before the 20th day of each month make up a complete statement of each delivery of gasoline sold or delivered in the preceding calendar month, in the City and its police jurisdiction, and after making affidavit to the same deliver the same to the City Clerk on or before the 20th day of each month. Said affidavit shall be made by a responsible party of said distributor stating thereon his or her official capacity.
(c) 
Each person engaged in the business of selling gasoline, at retail, in the above-mentioned limits shall dispense it through a pump which shall properly and correctly meter each sale of such gasoline and register the same cumulatively in such a way that the City Clerk can check the sales for each month.
(d) 
The City Clerk or someone designated by him or her and under his or her supervision may check the retail gasoline pumps on the first day of each month for the purpose of verification of the returns, and shall keep a record of the monthly readings on the pumps in his or her office.
(e) 
Failure to make such return on or before the 20th day of each month for the business done in the preceding calendar month, or the making of a false return, or the failure to comply with any of the provisions of this section shall be deemed a misdemeanor and on conviction thereof the person responsible shall be punished as provided in this article.
[Ord. No. 397, 5-18-1967]
(a) 
The License Inspector or any other duly authorized agent, servant or employee of the City shall have the right, at reasonable times, to go upon the premises of any gasoline filling station within the City or the police jurisdiction of said City and read the meters or metering devices located on gasoline or diesel fuel pumps from which gasoline or diesel fuel is sold to the public.
(b) 
It shall be unlawful for the owner, manager, or other person in charge of such premises to refuse to allow the License Inspector or any other duly authorized agent, servant or employee of the City to go upon such premises and read the meters or metering devices located on such gasoline or diesel fuel pumps.
[Ord. No. 285, 2-26-1957]
Any distributor who shall fail to make or file any statement herein provided and required, or shall make any false statement herein, shall be guilty of an offense against the City and shall be guilty of such offense for each day thereinafter until such statement is filed with the City Clerk, and, upon conviction, punished as provided in this article.
[Ord. No. 285, 2-26-1957]
The license herein fixed must be paid by each person liable for the same on or before the 20th day of each calendar month, being the time fixed for the filing of said statement, based on the sales and deliveries made in the preceding month next before, and any such person failing or omitting to pay the same within said time shall be guilty of an offense against the City and shall also be guilty of such offense for each day thereafter until paid, and upon conviction shall be punished as provided in this article, and in addition to such punishment, such license tax shall be increased in addition thereto a penalty of 20% thereon, payable and collectible as are other license penalties.
[Ord. No. 285, 2-26-1957; Ord. No. 2040-26, 6-2-2026]
Any person who shall violate any of the provisions of this article shall be guilty of a misdemeanor and upon a conviction shall be fined not less than $10 and not more than as prescribed in § 1-8 of this Code, and may also be sentenced to City jail as prescribed in § 1-8.
[Ord. No. 285, 2-26-1957]
The tax levied herein on sales or deliveries of gasoline made in the police jurisdiction of the City is levied for the purpose of protection of lives, health, and property of the citizens thereof, and for the maintenance of good order and quiet of the community and the preservation of public morals in said police jurisdiction.