§ 5-82. Exemptions of those previously paying tax.

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Any person engaged as such seller or distributor in selling or distributing gasoline or motor fuel purchased from other sellers or distributors, who have paid the license tax herein imposed with respect to the sale or delivery of such gasoline or motor fuel, shall not be required to pay any license tax with respect to the sale or delivery of such gasoline or motor fuel so purchased; provided, however, in order to obtain the exemption in this section contained such seller or distributor must on or before the fifteenth day of each month, file with the city clerk a sworn written statement showing each purchase by such dealer of gasoline and motor fuel during the calendar month next preceding, as well as the name of the person from whom, the amount, and the date on which, purchased.

(Ord. of 1-17-50, § 3)

                    
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