Chapter 3.25
GASOLINE TAX
Sections:
3.25.010 Levy of a municipal tax on gasoline and motor fuel.
3.25.020 Tax levied against distributor.
3.25.050 Tax in lieu of other taxes.
3.25.010 Levy of a municipal tax on gasoline and motor fuel.
A municipal tax should be and is hereby levied upon all gasoline and motor fuel, as the same are defined in Section 2 of Chapter 159 of the Laws of 1931, which shall hereafter be sold within the limits of the Village of Cimarron, New Mexico, said tax to be $0.01 per gallon upon each and every gallon of such gasoline or motor fuel so sold and delivered by any distributor of such products, whether such distributor be a person, firm or corporation, or the agent or agents, or representative or representatives thereof. [Ord. 53 § 1, 1940].
3.25.020 Tax levied against distributor.
The distributor or distributors of such gasoline or motor fuel in wholesale quantities shall be liable to the tax imposed by VCMC 3.25.010 and to the provisions of VCMC 3.25.030 through 3.25.070, inclusive. [Ord. 53 § 2, 1940].
3.25.030 Monthly reports.
Each and every distributor of gasoline or motor fuel in wholesale quantities within the Village of Cimarron, New Mexico, shall, after the date the ordinance codified in this chapter goes into effect, prepare and file with the clerk-administrator of the Village of Cimarron accurate monthly reports showing the total amount of gasoline or motor fuel sold and delivered within the Village of Cimarron, New Mexico, during the preceding month, said reports to be so filed on or before the twenty-fifth day of each succeeding month thereafter. Said reports shall set forth an itemized statement showing quantities or gallonage of such products so sold and delivered by the distributor making said report during the preceding month, together with the date of such sale or sales and the prices received or charged therefor, and said report shall be accompanied by remittance to the Village of Cimarron of cash or its equivalent in an amount equal to $0.01 per gallon on the gallonage so sold and delivered by said distributor during the preceding month. [Amended during 2014 codification; Ord. 54 § 3, 1940; Ord. 53 § 3, 1940].
3.25.040 Taxable sales.
Where gasoline or motor fuel is sold by a distributor, his/her or its agent or representative, to retail dealers in gasoline and to be subsequently sold by the retail dealer in gasoline or motor fuel to the consumer, such sale by said distributor of gasoline or motor fuel shall be considered as a taxable sale for the purpose of this chapter. [Amended during 2014 codification; Ord. 53 § 4, 1940].
3.25.050 Tax in lieu of other taxes.
The tax herein fixed and levied shall be in lieu of any other license or occupation tax otherwise chargeable to said distributor or distributors. [Ord. 53 § 5, 1940].
3.25.060 Period of default.
In the event said distributor or distributors, their agents or representatives, shall fail to make the report and payment in this chapter provided on or before the tenth day of the month following the month during which such sale or sales have been made, such distributor or distributors shall immediately become liable to the penalty hereinafter provided. [Ord. 53 § 6, 1940].
3.25.070 Penalty.
Should any distributor or distributors, their agent or agents, representative or representatives, fail or refuse to comply with any of the provisions in this chapter contained and within the time herein limited, they shall be deemed guilty of a violation of this chapter, and shall upon conviction be fined not less than $50.00, nor more than $200.00, in the discretion of the court before whom tried. [Ord. 53 § 7, 1940].