3.35.020 Definitions.
As used in this chapter, unless the context requires otherwise:
“City” means the city of Talent.
“Dealer” means any person who:
1. Imports or causes to be imported motor vehicle diesel fuel for sale, use or distribution in, and after the same reaches the city, but “dealer” does not include any person who imports into the city motor vehicle diesel fuel in quantities of 500 gallons or less purchased from a supplier who is licensed as a dealer under this chapter and who assumes liability for the payment of the applicable motor vehicle diesel fuel tax to the city; or
2. Produces, refines, manufactures or compounds motor vehicle diesel fuels in the city for use, distribution or sale in the city; or
3. Acquires in the city for sale, use or distribution in the city motor vehicle diesel fuel with respect to which there has been no motor vehicle diesel fuel tax previously incurred.
“Distribution” means, in addition to its ordinary meaning, the delivery of motor vehicle diesel fuel by a dealer to any service station or into any tank, storage facility or series of tanks or storage facilities connected by pipelines, from which motor vehicle diesel fuel is withdrawn directly for sale or for delivery into the fuel tanks of motor vehicles whether or not the service station, tank or storage facility is owned, operated or controlled by the dealer.
“Highway” means every way, thoroughfare and place of whatever nature, open for use of the public for the purpose of vehicular travel.
“Motor vehicle” means all vehicles, engines or machines, movable or immovable, operated or propelled by the use of motor vehicle diesel fuel.
“Motor vehicle diesel fuel” means and includes diesel fuel, by whatever name such diesel fuel is known or sold, usable as fuel for the operation of motor vehicles, except fuel or liquid, the chief use of which, as determined by the tax administrator, is for purposes other than the propulsion of motor vehicles upon the highways.
“Person” includes every natural person, association, firm, partnership, corporation, joint venture, or other business entity.
“Service station” means and includes any place operated for the purpose of retailing and delivering motor vehicle diesel fuel into the fuel tanks of motor vehicles.
“Tax administrator” means the city administrator, the city administrator’s designee, or any person or entity with whom the city administrator contracts to perform those duties. [Ord. 933B § 1, 2017.]