City of Sisters Taxes
The City maintains over 42 lane miles of roads, the majority of the street infrastructure is in fair condition due to pavement overlays during the sewer system construction and to the influx of new development during the past five years. The City’s street system is beginning to age and deteriorate and significant new investment in preventative maintenance is needed to avoid even more costly repairs down the line. The City of Sisters conducted a street condition analysis and has implemented a street maintenance and improvement plan on annual basis along with full reconstruction of the roads that have reached the end of their life span will provide a well maintained transportation system and increase the lifespan of the existing street infrastructure.
The City acknowledges the need for a dedicated revenue source to pay for needed improvements & repairs and therefore approved Ordinance No. 388, imposing a local gas tax.
Tax Imposed.
A business license tax is hereby imposed on every dealer. The $.03 cent tax imposed shall be paid monthly to the City.
License Requirements.
No dealer shall sell, use or distribute any motor vehicle fuel until he/she has secured a dealer's license as required.
To obtain City of Sisters motor vehicle fuels dealer's license, you must plan to perform at least one of the following tasks:
a) Supply or import motor vehicle fuels for sale, use or distribution in the City; or
b) Produce, refine, manufacture or compound motor vehicle fuels in the City for use, distribution or sale in
the City; or
c) Acquire in the City for sale, use or distribution in the City motor vehicle fuels with respect to which there has been no motor vehicle fuels tax previously incurred
To obtain a City of Sisters Motor Vehicle Fuels license; print the application and return it to City Hall at 520 E. Cascade Avenue or mail to City of Sisters, P.O. Box 39, Sisters, Oregon 97759.
Monthly Statement of Dealer.
Every dealer in motor vehicle fuel shall render to the City on or before the 25th day of a monthly payment with a report of the number of gallons of motor vehicle fuel sold, distributed or used during the preceding calendar month. The report shall be signed by the licensee. All statements filed with the City, as required in this section, are public records.
Records to be Kept by Dealers.
Every dealer in motor vehicle fuel shall maintain and keep a record of all purchases, receipts, sales and distribution of motor vehicle fuel. The records shall include copies of all invoices or bills of all such sales and shall at all times during the business hours of the day be subject to inspection by the City. Records shall be kept for a period of three years.
Use of Tax Revenues.
The net revenue shall be used only for the construction, reconstruction, improvement, repair, maintenance, operation and use of public highways, roads and streets within the City, including street lighting and storm drainage. The net revenue received by the City shall be credited to the Street Fund for the purposes provided herein.
Effective Date:
Adopted by the City Council of the City of Sisters on 13th day of August, 2009. For more detailed information see City of Sisters Ordinance No. 388. Ordinance No. 388 became effective September 12, 2009.
City of Sisters – Application for Motor Fuel Dealer License (PDF format)
Fuel Tax Monthly Report Form (excel format)
Fuel Tax Monthly Report Form (blank format)
CONTACT:
For more information or questions, contact Lisa Young at lyoung@ci.sisters.or.us or call (541) 323-5204.
Office hours 8:00 a.m. to 5:00 p.m.
|
