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(5) If any person fails to pay the license tax or any penalty provided for by this <br />section, the tax and/or penalty shall be collected from that person for the use of the city. The tax <br />administrator shall commence and prosecute to final determination in any court of competent <br />jurisdiction an action at law to collect the same. <br />(6) In the event any suit or action is instituted to collect the business license tax <br />or any penalty provided for by this section, if the City is the prevailing party, the City shall be <br />entitled to recover from the person sued reasonable attorney's fees at trial or upon appeal of such suit <br />or action, in addition to all other sums provided by law. <br />3.475 Monthlv Statement of Dealer. Every dealer in motor vehicle fuel shall provide <br />to the tax administrator on or before the 25th day of each month, on forms prescribed, <br />prepared and furnished by the tax administrator, a statement of the number of gallons of motor <br />vehicle fuel sold, distributed or used by the dealer during the preceding calendar month. The <br />statement shall be signed by the dealer or the dealer's agent. <br />3.476 Failure to File Monthly Statement. If a dealer fails to file any statement required by <br />section 3.475, the tax administrator shall proceed forthwith to determine from as <br />many available sources as the tax administrator determines reasonable the amount of motor vehicle <br />fuel sold distributed or used by such dealer for the period unreported, and such determination shall <br />in any proceeding be prima facie evidence of the amount of fuel sold, distributed or used. The tax <br />administrator shall immediately assess the dealer for the license tax upon the amount determined, <br />adding thereto a penalty of 10 percent of the tax. The penalty shall be cumulative to other penalties <br />provided in this code. <br />3.477 Billing Purchasers. Dealers in motor vehicle fuel shall render bills to all purchasers <br />of motor vehicle fuel. The bills shall separately state and describe the different <br />products sold or shipped thereunder and shall be serially numbered except where other sales invoice <br />controls acceptable to the ta~c administrator are maintained. <br />3.478 Failure to Provide Invoice or Deliverv Ta~. No person shall receive and accept motor <br />vehicle fuel from any dealer, or pay for the same, or sell or offer the motor vehicle <br />fuel for sale, unless the motor vehicle fuel is accompanied by an invoice or d~livery tag showing the <br />date upon which motor vehicle fuel was delivered, purchased or sold and the name of the dealer in <br />motor vehicle fuel. <br />3.479 Transporting Motor Vehicle Fuel in Bulk. Every person operating any conveyance <br />for the purpose of hauling, transporting or delivering motor vehicle fuel in bulk shall, <br />before entering upon the public highways of the city with such conveyance, have and possess during <br />the entire time of the hauling or transporting of such motor vehicle fuel, an invoice, bill of sale or <br />other written statement showing the number of gallons, the true name and address of the seller or <br />consignor, and the true name and address of the buyer or consignee, if any, of the same. The person <br />hauling such motor vehicle fuel shall, at the request of any officer authorized by law to inquire into <br />or investigate such matters, produce and offer for inspection the invoice, bill of sale or other <br />statement. <br />3.480 Exemption of Export Fuel. <br />(1) The license tax imposed by section 3.466 shall not be imposed on motor <br />vehicle fuel: <br />(a) Exported from the city by a dealer; or <br />(b) Sold by a dealer in individual quantities of 500 gallons or less for <br />export by the purchaser to an area or areas outside the city in containers other than <br />the fuel tank of a motor vehicle, but every dealer shall be required to report such <br />Ordinance - 4 <br />