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Gasoline Tax MOTOR FUEL LICENSE TAX
City Code Section 74-142 Levy of tax.
Every distributor, seller, storer or consumer shall pay a license tax to the city and a license tax is hereby fixed and created, which license tax shall be an amount equal to $0.02 on each gallon of gasoline sold, delivered, stored or consumed in the city, or shipped, transported or delivered by a distributor, seller, storer or consumer at or from its storage point or place of business in the city.
Explanation:
Any one selling, delivering, storing or consuming gasoline and/or diesel fuel in the city must pay two cents ($0.02) per gallon tax. The motor fuel tax report must be filed with the city on or before the 20th of each month (must be postmarked on or before the 20th of each month) for the preceding month’s sales. Delay in filing this report will subject licensee to a penalty of twenty percent (20%) of total amount due provided by the city ordinance Section 74-149.
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