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delivering motor vehicle fuel into the fuel tanks of motor vehicles. <br />Tax Administrator. The city manager, the city manager's designee, or any <br />person or entity with whom the city manager contracts to perform those duties. <br />3.466 Tax Imposed. A business license tax is hereby imposed on every dealer. The tax <br />imposed shall be paid monthly to the tax administrator. The tax administrator is <br />authorized to exercise all supervisory and administrative powers with regard to the enforcement, <br />collection and administration of the business license tax, including all powers specified in ORS <br />319.010 to 319.430. <br />3.467 Amount and Payment. <br />In addition to any fees or taxes otherwise provided for by law, every dealer engaging <br />in the city in the sale, use or distribution of motor vehicle fuel, shall: <br />(a) Not later than the 25th day of each calendar month, render a statement <br />to the tax administrator on forms prescribed; prepared and furnished by the tax <br />administrator of all motor vehicle fuel sold, used or distributed by him/her in the city <br />as well as all such fuel sold, used or distributed in the city by a purchaser thereof <br />upon which sale, use or distribution the dealer has assumed liability for the applicable <br />license tax during the preceding calendar month. <br />(b) Pay a license tax computed on the basis of $.03 (three cents) per <br />gallon of such motor vehicle fuel so sold, used or distributed as shown by such <br />statement in the manner and within the time provided in this code. <br />3.468 L•icense Requirements. No dealer shall sell, use or distribute any motor vehicle fuel <br />until he/she has -secured a dealer's license as required herein. <br />3.469 License Applications and Issuance. <br />(1) Every person; before becoming a dealer in motor vehicle fuel in this city, shall <br />make application to the tax administrator for a license authorizing such person to engage in business <br />as a dealer. <br />(2) Applications for the license shall be made on forms prescribed, prepared and <br />furnished by the tax administrator. <br />(3) Applications shall be accompanied by a duly acknowledged certificate <br />containing: <br />(a) The business name under which the applicant transacts business. <br />(b) The address of applicant's principal place of business and location of <br />distributing stations in and within three miles of the city. <br />(c) The name and address of the managmg agent, the names and <br />addresses of the several persons constituting the firm or partnership or, if a <br />corporation, the name under which the corporation is authorized to transact business <br />and the names and addresses of its principal officers and registered agent, as well as <br />primary transport carrier. <br />(4) If an application for a motor vehicle fuel dealer's license is complete and <br />accepted for filing, the tax administrator shall issue to the dealer a license in such form as the tax <br />administrator may prescribe to transact business in the city. A license issued hereunder is not <br />assignable, and is valid only for the dealer in whose name it is issued. <br />(5) The tax administrator shall retain all completed applications with an <br />alphabetical index thereof, together with a record of all licensed dealers. <br />3.470 Failure to Secure License. <br />(1) If a dealer sells, distributes or uses any motor vehicle fuel without first filing <br />the certificate and obtaining the license required by section 3.469, the license tax on all motor vehicle <br />Ordinance - 2 <br />