§ 12.55.050. Intent and purpose of chapter; taxpayer.

A.

It is the intent and purpose of this chapter to collect the tax from:

1.

The person who sells or transfers motor fuel to a reseller or user within the municipality, and

2.

A user who purchases or acquires motor fuel outside of the municipality and ships it into the municipality for personal use, or purchases or receives motor fuel in the municipality that was not taxed at the time of purchase or receipt and is used or consumed for a purpose that is not exempt. Motor fuel purchased or acquired outside of the municipality and brought into the municipality in the following circumstances are not subject to the tax:

a.

In a fuel tank built in a motor vehicle and that supplies fuel directly to that motor vehicle's combustion engine so long as that motor fuel is not off-loaded to a large storage tank, transport tank or container, or to another motor vehicle; or

b.

In a small, personal use size container ten gallons or less in volume, so long as that motor fuel is not off-loaded to a storage tank, transport tank or container larger than ten gallons in volume.

B.

Notwithstanding anything to the contrary contained in this chapter, the taxpayer shall be those persons described in this section and no others.

(AO No. 2017-141 , § 1, 3-1-18)