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ORDINANCE NO. 20278
<br />AN ORDINANCE CONCERNING A BUSINESS LICENSE
<br />TAX ON MOTOR VEHICLE FU~L DEALERS, PROVIDING
<br />FOR ADMINISTRATION, ENFORCEMENT AND
<br />COLLECTION OF THE TAX; ADDING SECTIONS 3.465,
<br />3.466, 3.467, 3.468, 3.469, 3.470, 3.471, 3.472, 3.473, 3.474, 3.475,
<br />3.476, 3,477, 3.478, 3.479, 3.480, 3.481, 3.482, 3.483, 3.484, 3.485,
<br />3.486, 3.487, 3.488 and 3.489 TO THE EUGENE CODE, 1971.
<br />THE CITY OF EUGENE DOES ORDAIN AS FOLLOWS:
<br />Section 1. The following caption and sections are hereby added to the Eugene Code, 1971:
<br />Motor Vehicle Fuel Dealer's Business L,icenses
<br />3.465 Definitions. As used in sections 3.465 through 3.489 of this chapter, unless the
<br />context requires otherwise the following words and phrases shall mean:
<br />C~. The City of Eugene.
<br />Dealer. Any person who:
<br />(a) Imports or causes to be imported motor vehicle fuel for sale,
<br />use or distribution in the city, but "dealer" does not include any person who
<br />imports into the city motor vehicle fuel in quantities of 500 gallons or less
<br />purchased from a supplier who is licensed as. a dealer hereunder if that dealer
<br />assumes liability for the payment of the applicable license ta}c to the city; or
<br />(b) Produces, refines, manufactures or compounds motor vehicle
<br />fuels in the city for use, distribution or sale in the city; or
<br />(c) Acquires in the city for sale, use or distribution in the city
<br />motor vehicle fuels with respect to which there has been no license tax
<br />previously incurred.
<br />Distribution. In addition to its ordinary meaning, the delivery of motor
<br />vehicle fuel by a dealer to any service station or into any tank, storage facility or
<br />series of tanks or storage facilities connected by pipelines, from which motor vehicle
<br />fuel is withdrawn directly for sale or for delivery into the fuel tanks of motor vehicles
<br />whether or not the service station, tank or storage facility is owned, operafed or
<br />controlled by the dealer.
<br />Hi~hway. Every way, thoroughfare and place of whatever nature, open for
<br />use of the public for the purpose of vehicular travel.
<br />Motor Vehicle. All vehicles, engines or machines, movable or immovable,
<br />operated or propelled by the use of motor vehicle fuel.
<br />Motor Vehicle Fuel. Includes gasoline, diesel, mogas, methanol and any
<br />other flammable or combustible gas or liquid, by whatever name such gasoline,
<br />diesel, mogas, methanol, gas or liquid is knowri or sold, usable as fuel for the
<br />operation of motor vehicles, except gas, diesel, mogas, methanol or liquid, the chief
<br />use of which, as determined by the tax administrator, is for purposes other than the
<br />propulsion of motor vehicles upon the highways.
<br />Person. Includes every natural person, association, firm, partnership,
<br />corporation,_joint venture or other business entity.
<br />Service Station. Any place operated for the purpose of retailing and
<br />Ordinance - 1
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