Chapter 5.80
TAX – AVIATION – GAS AND
OIL DISTRIBUTORS

Sections:

5.80.010    Purpose of chapter.

5.80.020    Definitions.

5.80.030    Tax imposed – Exception.

5.80.040    Registration – License – Attached to vehicle.

5.80.050    Monthly reports – Failure – Penalty.

5.80.060    Payment – When, how made.

5.80.070    License – Securing prior to doing business – Penalty.

5.80.080    Collection by suit – When.

5.80.090    Records – Keeping – Showing – Required.

5.80.100    Revocation – How made.

5.80.110    Severability.

5.80.120    Violations – Penalty.

5.80.010 Purpose of chapter.

The provisions of this chapter shall be deemed an exercise of the power of the city of Wenatchee to levy an excise or occupation tax for revenue. (Ord. 1502 § 1, 1956)

5.80.020 Definitions.

(1) “Aviation gasoline” shall mean and include gasoline or any other inflammable liquid by whatsoever name such liquid may be known or sold, the exclusive use of which is as fuel for the propulsion of airplanes.

(2) “Aviation lubricant” shall mean and include all oils other than inflammable liquids by whatsoever name the same may be known or sold, the principal use of which is as a liquid lubricant for airplanes.

(3) “Distributor” shall mean and include every person, firm, association or corporation who refines, manufactures, produces or compounds aviation gasoline and lubricants and sells, distributes or in any manner uses the same within the city of Wenatchee or upon property under its ownership, control or management, also any person, firm or corporation engaged in business as a bona fide wholesale merchant dealing in aviation gasoline and lubricants who either acquires same within the state of Washington from any person refining it within or importing it into the state of Washington or imports the same into the state of Washington and sells, distributes or in any manner uses the same within the city of Wenatchee or on property owned, controlled or managed by the city of Wenatchee. (Ord. 1502 § 2, 1956)

5.80.030 Tax imposed – Exception.

From and after the effective date of this chapter every distributor who sells, uses, distributes or delivers in bulk aviation gasoline or aviation lubricants, for use exclusively by airplanes of all types and kinds, to any person, firm or corporation within the city of Wenatchee for use therein or on or for use on any other property owned, controlled or managed by the city of Wenatchee, shall pay in addition to any other tax provided by law an excise tax to the city treasurer of $0.04 for each gallon of aviation gasoline and $0.05 for each gallon of aviation lubricants so sold, distributed, delivered, or used, except gasoline or oil sold or delivered to those engaged in air transportation of the United States mail. (Ord. 1722, 1962; Ord. 1502 § 3, 1956)

5.80.040 Registration – License – Attached to vehicle.

Every distributor who distributes, delivers or sells such aviation gasoline and lubricants which is subject to the tax imposed by the next preceding section, shall register with the city clerk of the city of Wenatchee and secure a license therefor designated as the “airport petroleum license,” which said license shall be conspicuously attached to any and all vehicles used by such distributor for the purpose of making such deliveries or distributions; such license shall be renewed each year and the fee therefor shall be the sum of $10.00 per calendar year or any part thereof. (Ord. 1502 § 4, 1956)

5.80.050 Monthly reports – Failure – Penalty.

Every distributor shall on or before the fifteenth day of each calendar month after the effective date of this chapter file on forms prescribed, prepared and furnished by the city clerk, a sworn statement showing the total number of gallons of aviation gasoline and aviation lubricants sold, distributed, delivered or used by such distributor during the preceding calendar month. Such statement shall show among other things the names of all persons to whom delivery was made, together with the number of gallons delivered to each. If any such distributor shall fail, neglect or refuse to file such report, the city clerk shall proceed forthwith to determine from the best available sources, the amount of such aviation gasoline and lubricants so sold, distributed, delivered or used by such distributor for the period unreported, and said determination shall be conclusive upon the distributor for that period. The city clerk shall immediately assess the excise tax in the amount so determined, adding thereto a penalty of 10 percent for failure to report. Said penalty shall be cumulative of other penalties herein provided. (Ord. 1502 § 5, 1956)

5.80.060 Payment – When, how made.

The amount of excise tax due for each month shall be paid to the city treasurer on or before the fifteenth day of the next month thereafter and if not paid prior thereto shall then become delinquent and a penalty of 10 percent shall be added thereto for such delinquency. In any suit brought to enforce the right of the city hereunder, the certificate of the city clerk showing the amount of taxes, penalties and costs unpaid by any distributor and that the same are due and unpaid to the city shall be prima facie evidence of the facts as shown. (Ord. 1502 § 6, 1956)

5.80.070 License – Securing prior to doing business – Penalty.

If any person shall become a distributor without first securing the license required by WCC 5.80.040, the excise tax herein provided shall be immediately due and payable on account of all such aviation gasoline and lubricants sold, distributed, delivered or used by such person. The city clerk shall proceed forthwith to determine from the best available sources the amount of such tax and shall immediately assess the tax in the amount found due, together with a penalty of 100 percent of the tax and shall make his certificate of such assessment and penalty. In any suit or proceedings to collect such tax or penalty, or both, such certificates shall be prima facie evidence that the person therein named is indebted to the city of Wenatchee in the amount of the tax and penalty therein stated. (Ord. 1502 § 6, 1956)

5.80.080 Collection by suit – When.

Any tax or penalty assessed in the manner herein provided may be collected by an action at law which the city attorney shall commence and prosecute to final determination at the request of the city clerk. It is expressly provided that such remedies of the city of Wenatchee shall be cumulative and that no action taken pursuant to this section shall relieve in anywise any person from the penalty provisions on this account. (Ord. 1502 § 7, 1956)

5.80.090 Records – Keeping – Showing – Required.

Every distributor of aviation gasoline and lubricants shall keep a true and accurate record of all stocks of such products on hand as well as of such other matters relating to transactions in such products as the city clerk may direct. Upon demand of the city clerk or his representative, every distributor must furnish a statement under oath reflecting the contents of any records concerning the products subject to the tax herein imposed. (Ord. 1502 § 8, 1956)

5.80.100 Revocation – How made.

It shall be the duty of the city clerk to revoke the license of any distributor refusing or neglecting to comply with any provision of this chapter. The city clerk shall mail by registered mail addressed to such distributor at its last known address appearing on the files of the city clerk, a notice of intention to cancel, which notice shall give the reason for the cancellation. Such cancellation shall become effective without further notice if within 10 days from the mailing of the notice the distributor shall not have made good its default or delinquency. (Ord. 1502 § 9, 1956)

5.80.110 Severability.

If any section, part or provision of this chapter shall be adjudged to be invalid or unconstitutional, such adjudication shall not affect the validity of the chapter as a whole or any section, provision or part thereof not adjudged invalid or unconstitutional. (Ord. 1502 § 11, 1956)

5.80.120 Violations – Penalty.

Any person, firm, association or corporation or any officer or agent thereof, failing to pay the tax as herein provided, or violating any of the other provisions of this chapter or making any false statement or concealing any material fact in any report, record, affidavit or statement provided for herein, shall be guilty of a misdemeanor and upon conviction thereof shall be punished by a fine of not less than $100.00 or by imprisonment in the city jail for not to exceed 30 days, or by both such fine and imprisonment. (Ord. 1502 § 10, 1956)