§ 6.12.440. Distributors in gasoline or motor fuel not used on highways.

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(a) Any person who:

(1)

Refines, manufactures, compounds or otherwise produces fuel and sells or distributes the same in this state; or

(2)

Imports fuel into this state and sells or distributes it therein, whether in the original package or container in which it is imported or otherwise, or who uses the fuel after having imported it; or

(3)

Having acquired fuel in this state in the original package or container, distributes or sells it in the original package or container or in any manner uses the fuel shall pay a semiannual license fee based on their semiannual gross sales as determined from the schedule contained in Section 6.12.995 of this chapter. Such fuel includes, but is not limited to, gasoline, natural gasoline, casinghead gasoline, motor fuel, lubricating oil, aviation fuel, jet or turbine-powered aircraft fuel, propane or other such fuel.

(Ord. 2422 § 3 (part), 1999)

                    
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