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ARTICLE 910. MOTOR FUEL TAX.
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<br />Section 910.1, Definition.
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<br />Section 910~2. License required.
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<br />Section 910,3. License tax.
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<br />Section 910,4. Quarterly reports and payment of tax.
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<br />Section 910.5. Penalty.
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<br /> Section 910.1. Definition~ For the purpose of this article, "motor fuel"
<br />means and includes gasoline and every other volatile and inflmr,nable liquid,
<br />ordinarily, practically or co~erclally usable in internal combustion engines for
<br />the generating of power. It does not, however, include kerosene, oil or distillates.
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<br /> Section 910.2. License required: No person, firm, partnership or corpora-
<br />tion shall store for sale, delivery or other purposes, or engage in the carryinS on
<br />or aonductins the business of selling any ~otor fuel" in the city, either in the
<br />capacity of a filling station, gasoline station, public garage, repair shop or a
<br />wholesale, bulk or other station of any character whatsoever, nor shall any person,
<br />firm, partnership or corporation transport the same, or have stored the same for
<br />the use of themselves or other persons, firms, partnerships or corporations in the
<br />city, without first having obtained a license so to do.
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<br /> Section 910.3. License tax: Every person, firm, partnership or corpora-
<br />tion engaged in any of the businesses defined in the foregoir~ section shall pay
<br />quarter-annual license tax on the 16th day of January, f~ril, July and October of
<br />each year for the preceding period of three months, ending, respectively, on the
<br />last day of the preceding December, March, June and September; the amount of such
<br />quarterly tax to be determined at a sum equal to one and one-half cents for every
<br />gallon of ~'motor fuel" sold, stored or transported by such person, firm, partner-
<br />ship or corporation during the preceding three months; provided, however, that
<br />where the license fee of one and one-half cents per gallon upon the sale of such
<br />"motor fuel=~ shall have been paid by a previous vendor, such payment shall be
<br />sufficient, the intention of this article being that the fee should be paid but
<br />once.
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<br /> Section 910.4. Quarterly reports and payment of tax: Every person, firm,
<br />partnership or corporation engaged in any of the businesses hereinabove described
<br />shall keep an accurate record of all "motor fuel" sold, stored or transported,
<br />showing the number of gallons thus received and the number of gallons sold, and
<br />shall in January, April, July and October of each year, on or before the 15th day
<br />of each of said months, file with the director of finance a statement of the number
<br />of gallons of "motor fuel" so handled. The director of finance or other officer or
<br />employee of the city so designated for such purpose shall be and is hereby author-
<br />ized to investigate the correctness and accuracy of the returns or reports required,
<br />and for that purpose shall have access at all reasonable times to the books, docu-
<br />ments, papers and reports bearing on the number of gallons of "motor fuel" trans-
<br />ported, stored or sold~ and may call on the chief of police, and it shall be the
<br />duty of the chief of police to assist in the proper investigation of such returns
<br />whenever so requested.
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<br /> Section 910.5. Penalty: ~my person, firm or corporation violating any
<br />of the provisions of this article shall, upon conviction thereof, be subject to a
<br />fine not exceeding the sum of five hundred dollars for each such violation.
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