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ADDITIONS AND DELETIONS <br /> CHAPTER 51.4 <br /> LOCAL MOTOR FUEL TAX <br /> 2. IMPOSITION OF TAX. <br /> (a) There is levied and imposed upon the privilege of using or consuming motor fuel that <br /> is purchased at retail or bulk within the corporate limits of the City, a motor vehicle fuel tax, <br /> irrespective of the unit of measure in which it is actually sold, at a the rate of five cents ($0.05) <br /> per gallon for non-diesel fuel from and after April 1, 2016. <br /> (b) There is levied and imposed upon the privilege of using or consuming motor fuel that <br /> is purchased at retail or bulk within the corporate limits of the City, a motor vehicle fuel tax, <br /> irrespective of the unit of measure in which it is actually sold, at a rate of one cent($0.01)five <br /> cents ($0.05)per gallon for diesel fuel from and after April 1, 6 2026. <br /> (c) The tax herein levied shall be paid in addition to any and all other taxes and charges. <br /> The tax herein imposed is not based on the selling or purchase price or gross receipts from the <br /> sale or purchase of motor fuel. <br /> (d) The ultimate incident of and liability for payment of the tax is to be borne by the <br /> purchaser of motor fuel.Nothing in this Chapter shall be construed to impose a tax upon the <br /> occupation of persons engaged in the sale of motor fuel. <br /> (e) Each motor fuel retailer is required to collect the tax from the purchaser and remit it <br /> as set forth in this Chapter. <br /> 12. TERMINATION. This tax shall be in existence for no more than ten(10)years from <br /> extend. <br />