Ord 2198 - Motor Veh Fuel Tax
COUNCIL BILL NO. 1758
ORDINANCE NO. 2198
A ORDINANCE IMPOSING AN ADDITIONAL MOTOR VEHICLE FUEL TAX ON MOTOR
VEHICLE FUEL DEALERS FOR PURPOSES OF PAVEMENT PRESERVATION; PROVIDING
FOR ADMINISTRATION. ENFORCEMENT AND COLLECTION OF SAID TAX AND SETTING
EFFECTIVE DATES AND IMMEDIATELY REFERRING SAID ORDINANCE TO THE ELECTORS
OF THE CITY OF WOODBURN.
WHEREAS, the State of Oregon grants municipal authority to impose a motor vehicle
fuel tax as adopted in Article IV, Section 3a of the Oregon Constitution; and
WHEREAS, under Subsection 19 of Measure 50 (enacted by the Oregon voters
at the May 20, 1997 election) the tax imposed by this ordinance does not constitute, and
is not intended to constitute, a replacement for reduced property tax revenues under said
measure since the government products and services paid for by said gas tax are not from
ad valorem property taxes; and
WHEREAS. Ordinance 2028, the City of Woodburn Motor Vehicle Fuel Tax
Ordinance, is currently in effect, and
WHEREAS, the Oregon Gasoline Dealers Association advocates increasing the
statewide gasoline tax by up to an additional five cents per gallon; and
WHEREAS. the Woodburn City Council supported the efforts of the Oregon Gasoline
Dealers during the 1997 Oregon legislative session to increase the statewide gasoline tax
in order to produce additional funds for distribution to Oregon cities; and
WHEREAS. the Woodburn City Council has, by a separate resolution, requested that
a special session of the Oregon legislature be convened so that the statewide gasoline tax
issue can be addressed, and
WHEREAS, upon passage of any regional or statewide motor fuels tax that would
ensure the City of Woodburn the same level of revenues that would be generated by the
tax contemplated in this ordinance. it is the intent of the Woodburn City Council that this
ordinance then be immediately repealed; and
WHEREAS. the motor vehicle fuel tax revenue is to be used exclusively for
reconstruction, improvement, repair, maintenance, operation and use of public highways,
roads and streets; and
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WHEREAS, if old pavements are allowed to deteriorate and not brought back to their
original strengths by preventative maintenance and resurfacing, then reconstruction of
these streets will be necessary at a future date, the cost of reconstruction is much higher;
and
WHEREAS, the City Council held a workshop on September 10. 1996 to discuss
street pavement related issues, After input. the City Council reached a consensus to
expand the existing resurfacing program and to include a certain number of streets for
resurfacing based on the age of the pavement, and
WHEREAS, the City Council recognizes the need for street pavement preservation
and improvements based on the information provided by the staff and on field investigation
made on their own; and
WHEREAS, the City Council recognizes the need for an additional dedicated source
of funding for pavement preservation and street projects; NOW THEREFORE.
THE CITY OF WOODBURN ORDAINS AS FOLLOWS:
Section 1. :mIL This ordinance shall be known as the "City of Woodburn Pavement
Preservation Ordinance."
Section 2. PUfDOIl9, This ordinance is intended to raise tax revenue in addition to
Ordinance 2028 for the purpose funding street resurfacing and repavement. This
ordinance is not intended to amend, modify or change any provision of Ordinance 2028,
the City of Woodburn Motor Vehicle Fuel Tax Ordinance.
Furthermore, the tax imposed by this ordinance does not constitute, and is not
intended to constitute. a replacement for reduced property tax revenues under Ballot
Measure 50 (enacted by the Oregon voters at the May 20, 1997 election) since the
government products and services paid for by said gas tax are not from ad valorem real
property taxes.
Section 3. Definitions: As used in this ordinance, unless the context requires
otherwise:
(A) "Aircraft fuel" means any gasoline and other inflammable or combustible gas
or liquid by whatever name such as gasoline. gas or liquid is known or sold. usable as fuel
for the operation of aircraft, except gas or liquid. the chief use of which. as determined by
the City is for purposes other than the propulsion of aircraft.
(B) "Authorized Agent" any person or agency that has been given authority to
implement a portion of this ordinance.
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(CI "City" means City of Woodburn, a municipal corporation of the State of
Oregon.
(01 "Dealer" means any person who:
(1) Supplies or imports motor vehicle fuel for sale, use or distribution in,
and after the same reaches 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 permitted as a dealer hereunder and who assumes liability for the payment
of the applicable motor vehicle fuel tax to the City; or
(2) Produces, refines, manufactures or compounds motor vehicle fuels in
the City for use, distribution or sale in the City; or
(3) Acquires in the City for sale, use or distribution in the City motor
vehicle fuels with respect to which there has been no municipal motor fuel tax previously
incurred.
(E) "Motor Vehicle Fuel-Handler" means any person who acquires or handles
motor vehicle fuel within the City through a storage tank facility with storage tank capacity
that exceeds 500 gallons of motor vehicle fuel.
(F) "Distributor" means, in addition to its ordinary meaning, the deliverer 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.
(G) "Highway" means every way, thoroughfare and place of whatever nature,
open for use of the public for the purpose of vehicular travel.
(H) "Motor Vehicle" means all vehicles, engines or machines, moveable or
immovable, operated or propelled by the use of motor vehicle fuel.
(I) "Motor Vehicle Fuel" means and includes gasoline, diesel, mogas, methanol,
and any other flammable or combustible gas or liquid, by whatever name such gasoline,
diesel, mogas, methanol, gas or liquid is known or sold, usable as fuel for the operation of
motor vehicles, except gas, diesel, mogas, methanol, or liquid, the chief use of which, as
determined by the City, is for purposes other than the propulsion of motor vehicles upon
the highways. Propane fuel and motor vehicle fuel used exclusively as a structural heating
source are excluded as a taxable motor vehicle fuel.
(J) "Person" includes every natural person, association, firm, partnership, or
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'_..,_..
corporation
(K) "Service Station" means and includes any place operated for the purpose of
retailing and delivering motor vehicle fuel into the fuel tanks of motor vehicles.
(L) "State" means State of Oregon.
Section 4. Tax ImDoged. An additional motor vehicle fuel tax is hereby imposed
as provided herein on every dealer operating within the corporate limits of Woodburn. The
City of Woodburn motor vehicle fuel tax imposed shall be paid monthly to the City or to
its authorized agent.
(A) A person who is not a permitted dealer or permitted motor vehicle fuel-handler
shall not accept or receive motor vehicle fuel in this City from a person who supplies or
imports motor vehicle fuel who does not hold a valid motor fuel dealers permit in the City.
If a person is not a permitted dealer or permitted motor vehicle fuel-handler in this City and
accepts or receives motor vehicle fuel, the purchaser or receiver shall be responsible for
all taxes, interests and penalties prescribed herein.
(B) A permitted dealer or fuel-handler who accepts or receives motor vehicle fuel
from a person who does not hold a valid dealer or fuel-handler permit in this City, shall pay
the tax imposed by this Ordinance to the City or it's authorized agent, upon the sale, use
or distribution of the motor vehicle fuel.
Section 5. Amount and Pavment.
(A) Subject to subsection (B) and IC) of this section, by law, every dealer
engaging in his own name, or in the name of others, or in the name of his representatives
or agents in the City, in the sale, use or distribution of motor vehicle fuel, shall;
( 11 Not later than the 25th day of each calendar month, render a statement
to the City or to its authorized agent, of all motor vehicle fuel sold, used or distributed by
him in the City as well as all such fuel sold, used or distributed by him 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 motor vehicle
fuel tax during the preceding calendar month.
(2) Pay a motor vehicle fuel tax pursuant to the provisions of this ordinance
computed on the basis of two (2.0) 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 ordinance. This two (2) cent per gallon tax shall be in addition to the one
(1) cent per gallon currently imposed by Ordinance 2028.
(Bl In lieu of claiming refund of the tax as provided in Section 21, or of any prior
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erroneous payment of motor vehicle fuel tax made to the City by the dealer, the dealer may
show such motor vehicle fuel as a credit or deduction on the monthly statement and
payment of tax.
ICI The motor vehicle fuel tax shall not be imposed wherever it is prohibited by
the Constitution or laws of the United States or of the State of Oregon.
Section 6. Permit Requirements. No dealer or fuel-handler, shall sell, use or
distribute any motor vehicle fuel until he has secured a dealer or fuel-handler permit as
required herein.
Section 7. Permit Apolications and Issuance.
(AI Every person, before becoming a dealer or fuel handler in motor vehicle fuel
in this City shall make an application to the City or its duly authorized agent, for a permit
authorizing such person to engage in business as a dealer or fuel handler.
IB) Applications for the permit must be made on forms prescribed, prepared and
furnished by the City, or its duly authorized agent.
IC) The applications shall be accompanied by a duly acknowledged certificate
containing:
11 ) The business name under which the dealer or fuel-handler is transacting
business.
(21 The place of business and location of distributing stations in the City
and in areas adjacent to the City limits in the State of Oregon.
(3) The name and address of the managing agent, the names and addresses
of the several persons constituting the firm or partnership and, if a corporation, the
corporate name under which it is authorized to transact business and the names and
addresses of its principal officers and registered agent, as well as primary transport carrier.
ID) The application for a motor vehicle fuel dealer or fuel-handler permit having
been accepted for filing, the City or its authorized agent, shall issue to the dealer or fuel-
handler a permit in such form as the City or its duly authorized agent may prescribe to
transact business in the City. The permit so issued is not assignable, and is valid only for
the dealer or fuel-handler in whose name issued.
IE)
permits.
The City Recorders Office shall keep on file a copy of all applications and/or
(F)
No feels) shall be charged by the City for securing said permit as described
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herein.
Section 8. Failure to Secure Permit.
(A) If any dealer sells, distributes or uses any motor vehicle fuel without first filing
the certificate and securing the permit required by Section 7, the motor vehicle fuel tax
shall immediately be due and payable on account of all motor vehicle fuel so sold,
distributed or used.
(B) The City shall proceed forthwith to determine, from the best available sources,
the amount of such tax, and it shall assess the tax in the amount found due, together with
a penalty of 200 percent of the tax, and shall make its certificate of such assessment and
penalty, determined by City Administrator or the City's duly authorized agent. In any suit
or proceeding to collect such tax or penalty or both, the certificate is prima facie evidence
that the dealer therein named is indebted to the City in the amount of the tax and penalty
therein stated.
(C) Any fuel-handler who sells, handles, stores, distributes, or uses any motor
vehicle fuel without first filing the certificate and securing the permit required by Section
7, shall be assessed a penalty of $250.00 unless modified by Section 28 Subsection "a",
determined by the City Administrator or the City's duly authorized agent. In any suit or
proceeding to collect such penalty. the certificate is prima facie evidence that the fuel-
handler therein named is indebted to the City in the amount of the penalty therein stated.
(0) Any tax or penalty so assessed may be collected in the manner prescribed in
Section 12 with reference to delinquency in payment of the tax or by Court Action.
Section 9. Revocation of Permit. The City or its authorized agent shall revoke
the permit of any dealer or fuel-handler refusing or neglecting to comply with any provision
of this Ordinance. The City or its authorized agent shall mail by certified mail addressed
to such dealer or fuel-handler at his last known address appearing on the files, a notice of
intention to cancel. The notice shall give the reason for the cancellation. The cancellation
shall become effective without further notice if within 10 days from the mailing of the
notice the dealer or fuel-handler has not made good its default or delinquency.
Section 10. Cancellation of Permit.
(A) The City or its authorized agent may. upon written request of a dealer or fuel-
handler cancel any permit issued to such dealer or fuel-handler, the cancellation to become
effective 30 days from the date of receipt of the written request.
(B) If the City or its authorized agent ascertains and finds that the person to
whom a permit has been issued is no longer engaged in the business of a dealer or fuel-
handler. the City or its authorized agent may cancel the permit of such dealer or fuel-
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handler upon investigation after 30 days notice has been mailed to the last known address
of the dealer or fuel-handler.
Section 11. Remedies Cumulative. Except as otherwise provided in Sections 12
and 14, the remedies provided in Sections 8, 9 and 10 are cumulative. No action taken
pursuant to those sections shall relieve any person from the penalty provisions of this
Ordinance.
Section 12. Payment of Tax and Dellnouency.
(AI The motor vehicle fuel tax imposed by Sections 4 and 5 shall be paid on or
before the 25th day of each month to the City or its authorized agent which, upon request,
shall receipt the dealer or fuel-handler therefor.
(BI Except as provided in subsection (01 of this Section, to any motor vehicle fuel
tax not paid as required by subsection (AI of this Section, there shall be added a penalty
of one percent (1.0%1 of such motor vehicle fuel tax.
(CI Except as provided in subsection (01 of this Saction, if the tax and penalty
required by subsection (BI of this section are not receivad on or before the close of
business on the last day of the month in which the payment is due, a further penalty of ten
percent (10.0%1 shall be paid in addition to the penalty provided for in subsection (BI of
this Section.
(01 If the City or its authorized agent, determines that the delinquency was due
to reasonable cause and without any intent to avoid payment, the penalties provided by
subsections (BI and (CI of this Section may be waived. Penalties imposed by this Section
shall not apply when the penalty provided in Section 8 has been assessed and paid.
(EI If any person fails to pay the motor vehicle fuel tax of any penalty provided
for by this Ordinance, the amount thereof shall be collected from such person for the use
of the City. The City shall commence and prosecute to final determination in any court of
competent jurisdiction an action to collect the same.
(FI In the event any suit or action is instituted to collect the motor vehicle fuel tax
or any penalty provided for by this ordinance, the City shall be entitled to recover from the
person sued reasonable attorney fees at trial or upon appeal of such suit or action, in
addition to all other sums provided by law.
(G) No dealer who collects from any person the tax provided for herein, shall
knowingly and willfully fail to report and pay the same to the City or its authorized agent,
as required herein.
Section 13. Monthly Statement of Dealer and Fuel-Handler. Unless modified by
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Section 28, Subsection "b" every dealer and fuel-handler in motor vehicle fuel shall render
to the City or its authorized agent, on or before the 25th day of each month, on forms
prescribed, prepared and furnished by the City or its authorized agent, a signed statement
of the number of gallons of motor vehicle fuel sold, distributed, used, or stored by him
during the preceding calendar month. The statement shall be signed by the permit holder.
All statements as required in this section are publiC records.
Section 14. Failure to File Monthly Statement. If any dealer or fuel-handler fails to
file the report required by Section 13, the City or its authorized agent, shall proceed
forthwith to determine from the best available sources the amount of motor vehicle fuel
sold, distributed, used or stored by such dealer or fuel handler for the period unreported,
and such determination shall be prima facie evidence of the amount of such fuel sold,
distributed, used or stored. The City or its authorizing agent, immediately shall assess the
motor fuel tax in the amount so determined, as pertaining to the reportable dealer, adding
thereto a penalty of 10 percent for failure to report. Fuel-handlers failing to file a monthly
statement of motor vehicle fuel shall be assessed a penalty of $50.00. The penalty shall
be cumulative to other penalties provided in this Ordinance. In any suit brought to enforce
the rights of the City under this section, the above determination showing the amount of
tax, penalties and costs unpaid by any dealer or fuel-handler and that the same are due and
unpaid to the City or its authorized agent is prima facie evidence of the facts as shown.
Section 15. Billing Purchasers. Bills shall be rendered to all purchasers of motor
vehicle fuel by dealers in motor vehicle fuel. The bills shall separately state and describe
to the satisfaction of the City or its authorized agent the different products shipped
thereunder and shall be serially numbered except where other sales invoice controls
acceptable to the City or its authorized agent are maintained. The bills required hereunder
may be the same as those required under ORS 319.210.
Section 16. Failure to Provide Invoice or Delivery Tag. No person shall receive and
accept any shipment of motor vehicle fuel from any dealer, or pay for the same, or sell or
offer the shipment for sale, unless the shipment is accompanied by an invoice or delivery
tag showing the date upon which shipment was delivered and the name of the dealer in
motor vehicle fuel.
Section 17. Transporting Motor Vehicle Fuel in Bulk. 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 his hauling or transporting such motor 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 the City to inquire into or investigate such matters,
produce and offer for inspection the invoice, bill of sale or other statement.
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Section 18. ExemDtion of Export Fuel.
(A) The license tax imposed by Section 4 and 5 shall not be imposed on motor
vehicle fuel:
(1) Exported from the City by a dealer; or
(2) 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 or its authorized agent in such detail as may be required.
(B) In support of any exemption from motor vehicle fuel taxes claimed under this
section other than in the case of stock transfers or deliveries in his own equipment, every
dealer must execute and file with the City or its authorized agent an export certificate in
such form as shall be prescribed, prepared and furnished by the City or its authorized
agent, 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 may be required. The City or its
authorized agent 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 City or its authorized
agent may, in a case where it believes no useful purpose would be served by filing of an
export certificate, waive the certificate.
(C) 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.
(D) No person shall, through false statement, trick or device, or otherwise, obtain
motor vehicle fuel for export as to which the City motor vehicle fuel 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 City
or its authorized agent and the dealer from whom the motor vehicle fuel was originally
purchased of his act.
(E) 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.
(F) 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 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 City or its
authorized agent. This certificate shall be prima facie evidence of the exportation of the
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motor vehicle fuel to which it applies only if accepted by the dealer in good faith.
Section 19. Sales to Armed Forces Exemoted. The motor vehicle fuel tax imposed
by Sections 4 and 5 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 City or its authorized agent, 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 20. Fuel in Vehicles Coming Into City Not Taxed. Any person coming into
the City in a motor vehicle may transport in the fuel tank of such vehicle motor fuel for his
own use only and for the purpose of operating such motor vehicle without securing a
license or paying the tax provided in Sections 4 and 5, or complying with any of the
provisions imposed upon dealers herein, but if the motor vehicle fuel so brought into the
City is removed rom 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 provisions herein applying to dealers.
Section 21. Refunds. Refunds will be made pursuant to ORS. 319.280 to 319.320.
Section 22. Examinations and Investioations. The City, or its duly authorized agent,
may make any examination of accounts, records, stocks, facilities and equipment of
dealers, fuel-handlers, service stations and other persons engaged in storing, selling or
distributing motor vehicle fuel or other petroleum products within this City, and such other
investigations as it considers necessary in carrying out the provisions of this ordinance.
If the examination or investigations disclose that any reports of dealers or other persons
theretofore filed with the City or its authorized agent pursuant to the requirements herein,
have shown incorrectly the amount of gallons of motor vehicle fuel distributed or the tax
accruing thereon, the City or its authorized agent 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 investigations.
Section 23. limitation on Credit for or Refund of Overpayment and on Assessment
of Additional Tax.
(A) Except as otherwise provided in this ordinance, 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 or to its authorized agent.
(B) 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 ordinance shall be served on
dealers within three years from the date upon which such additional taxes became due.
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Section 24. Examining Books and Accounts of Carrier of Motor Vehicle Fuel. The
City or its duly authorized agent 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 checking shipments or use of motor vehicle fuel, detecting diversions
thereof or evasion of taxes in enforcing the provisions of this ordinance.
Section 25. Records to be Kl\Dt by Dealers and Fuel-Handler. Every dealer and fuel-
handler in motor vehicle fuel shall keep a record in such form as may be prescribed by the
City or its authorized agent of all purchases, receipts, sales and distribution of motor
vehicle fuel. The records shall include copies of all invoices or bills of such sales and
purchases, and shall at all times during the business hours of the day be subject to
inspection by the City or its authorized officers or agents.
Section 26. Records to be Kl\pt Three Years. Every dealer and fuel-handler 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 or fuel-handler, together with stock records,
invoices, bills of lading and other pertinent papers as may be required by the City or its
authorized agent. In the event such records are not kept within the State of Oregon, the
dealer shall reimburse the City or its duly authorized agents for all travel, lodging, and
related expenses incurred in examining such records. The amount of such expenses shall
be additional tax imposed hereunder.
Section 27. Use of Tax Revenues.
(A) The City Administrator shall be responsible for the disposition of the revenue
from the tax imposed by this ordinance in the manner provided by this section.
(B) For the purposes of this section, net revenue shall mean the revenue from the
tax imposed by this ordinance remaining after providing for the cost of administering the
motor vehicle fuel tax to motor vehicle fuel dealers and any refunds and credits authorized
herein. The program administration costs of revenue collection and accounting activities
shall not exceed 10% of annual tax revenues.
(C) The net revenue shall be used only for the activities related to the resurfacing,
and repair, of public highways, roads and streets within the City of Woodburn.
Section 28. Administration. The City Administrator or his designate is responsible
for administering this ordinance. In addition, the City Administrator may enter into an
agreement with the Financial Services Branch of Oregon Department of Transportation as
an authorized agent for the implementation of certain sections of this ordinance. If the
Financial Services Branch is chosen as an authorized agent of the City, then the
modifications outlined below shall apply:
(a) The fuel handler's penalty of Section 8 Subsection .c. shall be reduced to
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.100.00. And if the Division determines that the failure to obtain the permit
was due to reasonable cause and without any intent to avoid obtaining a
permit, then the penalty provided in Section 8 and this Subsection may be
waived.
(bl The fuel handler's monthly reporting requirements of Section 13 and 14 shall
be waived.
Section 29. Separabllltv. If any portion of this ordinance is for any reason held
invalid or unconstitutional by a court of competent jurisdiction, such portion shall be
deemed a separate, distinct and independent provision and such holding shall not affect
the validity of the remaining portions of this ordinance.
Section 30. Effective Dates. The permit requirements imposed by this ordinance
are effective December 1, 1997 and the taxation imposed by this ordinance is effective
January 1, 1998.
Section 31. Voter Referral. This ordinance shall be referred to the electors of the
City of Woodburn at the November 4. 1997 election. Said election shall be held in
accordance with the applicable provisions of law. The appropriate notices shall be given
as provided by applicable law. A copy of the ballot measure for this referral is attached
hereto and by this reference incorporated herein. The taxation imposed by this ordinance
shall commence on January 1, 1998, upon approval of a majority of the electors of the
City of Woodburn at ~"'c~~ ~f ~v~997. "X-z t - q 1-
Approved as to form:~.~ -=-- U /
City Attorney Data
APPROVED:'::::-n~~4 q/, L M
Nancy A. Irksey. Mayor /
/
Filed in the Office of the Recorder
/1) ~
I'~
Mary Te ant. Recorder
City of Woodburn. Oregon
August 25, 1997
Augus t 26, 1997
August 26, 1997
August 26, 1997
Passed by the Council
Submitted to the Mayor
Approved by the Mayor
ATTEST:
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,
SPECIAL MUNICIPAL ELECTION
CITY OF WOODBURN
Marion County, Oregon
November 4, 1997
Submitted to the Voters by the City Council
REFERRAL OF ORDINANCE IMPOSING MOTOR VEHICLE FUEL TAX
QUESTION: Shall the City of Woodburn adopt an ordinance imposing a motor
vehicle fuel tax?
EXPLANATION: The ordinance imposes a tax of two cents per gallon, in
addition to the existing one cent tax, on motor vehicle fuel
sold, used or distributed within the City of Woodburn.
Revenues collected by this tax shall be used only for
resurfacing and repair of city streets.
The City Council intends to repeal this ordinance when revenue
received by the city from any additional future statewide or
regional gas tax is determined to be equal to or greater than the
revenue generated by this tax.
~