HomeMy WebLinkAboutOrdinance 6095 07/26/2004
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ORDINANCE NO. 6095
AN ORDINANCE AUTHORIZING PARTIAL REFUNDS FROM THE
BUSINESS LICENSE TAX ON MOTOR VEHICLE FUEL DEALERS FOR
PERSONS CERTIFIED BY THE CITY FOR SPECIAL REFUNDS,
PROVIDING FOR ADMINISTRATION, ENFORCEMENT AND
COLLECTION OF THE TAX; AMENDING SECTIONS 7.500 AND 7.536
OF THE SPRINGFIELD MUNICIPAL CODE, AND ESTABLISHING AN
EFFECTIVE DATE.
THE COMMON COUNCIL OF THE CITY OF SPRINGFIELD FINDS AS
FOLLOWS:
A
When the Council enacted a local fuel tax in 2003 it included diesel fuel
among the fuels to be taxed.
The Council included diesel to assure that there was an attempt to equitably
apportion the burden of the local fuel tax among both automobile and truck
traffic. As enacted the ordinance applies to all vehicles using diesel fuel,
including those subj ect to the weight-mile tax. Vehicles subj ectto the weight-
mile tax are exempt from the State fuel tax.
Staff has advised the Council that a relatively large number of companies
have bulk diesel fuel facilities serving their own fleets within the Springfield
City limits and that, as a result, these companies may be paying a
disproportionate portion of the local fuel tax, when compared to other cities
in the state having local fuel taxes.
Information provided to the staff indicates that these vehicles are subject to
the weight-mile tax and travel only a minor portion of their mileage on City
states. Accordingly, the Council finds and determines that operators of the
vehicles should be relieved of a maj or portion of the local fuel tax.
In consideration of the relative impact of the vehicles on City Streets, given
their weight and size, the relatively small portion of their mileage traveled on
City streets, and the fact that the vehicles described in Finding C are subject
to the weight-mile tax the Council finds and determines that all but 20
percent of the fuel tax collected should be eligible for refund.
It would be confusing and potentially create an excessive refund if vehicles
eligible for this special refund program were also permitted to claim refunds
under ORS Chapter 319 for off-road uses, since operators of off-road vehicles
can purchase dyed fuel for which no tax is assessed.
B
C
D
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F
NOW, THEREFORE, THE COMMON COUNCIL OF THE CITY OF SPRINGFIELD
ORDAINS AS FOLLOWS:
Section 1. Section 7.500 of the Springfield Municipal Code, as amended, is further amended
by adding thereto a definition for the term "weight receipt" to read as follows:
"Weight Receipt. A receipt issued by the Oregon Department of Transportation, under
authority ofORS 825.450, or any successor provision oflaw, or a temporary receipt issued
under authority of ORS 825.470, or any successor provision of law authorizing the holder
to use fuel in this state."
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Ordinance No. 6095
Section 2. Section 7.536 of the Springfield Municipal Code, as amended, is further amended
as follows:
"Refunds. (A) Refunds will be made pursuant to applicable Chapter 319 of the Oregon
Revised laws. Claim forms for refunds may be obtained from the Tax
Administrator's office.
(B) (1) As an alternative to refunds provided under subdivision (A), holders of a
weight receipt as defined in Section 7.500, may, not more frequently than
quarterly, receive a refund of 80 percent of the tax imposed hereunder on
motor vehicle fuel purchased on or after September 1, 2004, in bulk for
distribution at the holder's own facility located within the City.
(2) Upon application by the holder of a weight receipt, the City shall certify
that a holder of a weight receipt is qualifiedfor the refund provided herein.
Such certificate shall identify the name of the holder and the address of the
bulkfuelingfacility which is eligible for the refund
(3) All claims for refund under this subdivision (B) shall be filed not more than
15 months after the date the fuel was purchased The minimum claim for
refund filed under this subdivision (B) shall be not less than $25.00."
Section 3. If any portion ofthis 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 4. This Ordinance shall become effective thirty days after its adoption by the
Council and approval by the Mayor.
Passed by the City Council this
Council President
Approved by the Mayor this
26th day of July
, 2004
26th day of July
, 2004
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Ci ' ecorder
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. OFFICE OF CITY ATTORNEY