3.36.030 Tax imposed.
A motor vehicle fuel tax is hereby imposed on every dealer operating within the corporate limits of the City. All dealers shall pay the motor vehicle fuel tax monthly as directed by the City.
A. A person who is not a permitted dealer shall not accept or receive motor vehicle fuel in the City from a person who supplies or imports motor vehicle fuel who does not hold a valid motor vehicle fuel dealer permit in the City. If a person is not a permitted dealer under this chapter and accepts or receives motor vehicle fuel, the purchaser and receiver shall be responsible for all taxes, interests and penalties prescribed herein.
B. A permitted dealer who accepts or receives motor vehicle fuel from a person who does not hold a valid dealer permit in this City, shall pay the tax imposed by this chapter to the City, upon the sale, use or distribution of the motor vehicle fuel.