ODOT - Gas Tax Misc. Contracts and Agreements
No. 23927
AMENDMENT NUMBER 01
INTERGOVERNMENTAL AGREEMENT
Motor Vehicle Fuel Dealer Tax Collection
City of Tigard
The State of Oregon, acting by and through its Department of Transportation,
hereinafter referred to as "ODOT," and the City of Tigard, acting by and through its
elected officials, hereinafter referred to as "CITY," entered into an Agreement on March
9, 2007. Said Agreement covers the authorization of ODOT to act as the tax
administrator for the CITY motor vehicle fuel license tax on motor vehicle fuel dealers
that sell, use or distribute fuel in the CITY.
It has now been determined by ODOT and CITY that the Agreement referenced above
shall be amended to extend the termination date, update language and Exhibit A. Except
as expressly amended below, all other terms and conditions of the Agreement are still in
full force and effect.
Exhibit A shall be deleted in its entirety and replaced with the attached Revised
Exhibit A. All references to "Exhibit A" shall hereinafter be referred to as
"Revised Exhibit A."
TERMS OF AGREEMENT, Paragraph 1, Page 1, which reads:
1. The City of Tigard Code, Ordinance No. 06-21 attached as Exhibit A, and by this
reference made a part hereof, (hereinafter referred to as "Ordinance 06-21"),
authorizes the collection and use of a $.03 per gallon motor vehicle fuel license tax
(hereinafter referred to as "tax") on motor vehicle fuel dealers that sell, use or
distribute fuel in the City. City desires that ODOT act as the tax administrator for the
tax, with the exception of declaring the effective date of the tax.
Shall be deleted in its entirety and replaced with the following:
1. The City of Tigard Code, Ordinance No. 09-12 attached as Revised Exhibit A, and
by this reference made a part hereof, (hereinafter referred to as "Ordinance 09-12"),
authorizes the collection and use of a $.03 per gallon motor vehicle fuel license tax
(hereinafter referred to as "tax") on motor vehicle fuel dealers that sell, use or
distribute fuel in the City. City desires that ODOT act as the tax administrator for the
tax, with the exception of declaring the effective date of the tax.
TERMS OF AGREEMENT, Paragraph 2, Page 1, which reads:
2. The term of this Agreement shall begin on the date all required signatures are
obtained and shall terminate on December 31, 2011, unless extended by an
amendment to this Agreement.
ODOT / CITY
Agreement No. 23927-01
Shall be deleted in its entirety and replaced with the following:
2. The term of this Agreement shall begin on the date all required signatures are
obtained and shall terminate four (4) years from the date of execution, unless
extended by an amendment to this Agreement.
ODOT OBLIGATIONS, Paragraph 1, page 2, which reads:
1. Upon the effective date of Ordinance 06-21, the ongoing fee charged to the City for
activities performed by ODOT required or necessary for the implementation of City
Ordinance 06-21 shall be at a rate of $55.00 per hour not to exceed 50 hours
(hereinafter referred to as "start up costs). The $55.00 per hour, 50 hour cap applies
only to start up costs incurred by ODOT staff. Start up costs include but are not
limited to programming charges, service and supplies, travel, Attorney General
costs, and ODOT staff time and are in addition to the ongoing fee for administering
the ordinance. In no event will total start up costs be less than $2,200 nor shall they
exceed $7,500.
Shall be deleted in its entirety and replaced with the following:
1. Upon the effective date of Ordinance 09-12, the initial fee charged to the City for
activities performed by ODOT required or necessary for the implementation of City
Ordinance 09-12 shall be at a rate of $55.00 per hour not to exceed 50 hours. The
$55.00 per hour, 50 hour cap applies only to start up costs incurred by ODOT staff,
costs which shall not exceed $2,750. Costs incurred by the Attorney General,
supplies, and travel are in addition to the ODOT staff costs, and when combined with
ODOT staff costs, shall not exceed a total of $7,500 and are in addition to the
ongoing costs of administering Ordinance 09-12. Said costs will be deducted from
the first months revenue transfer in one lump sum payment.
ODOT OBLIGATIONS, Paragraphs 4 and 5, page 2, which reads:
4. ODOT shall be responsible for all aspects of tax administration as it pertains to
Ordinance 06-21 and as further defined in this Agreement. ODOT will not act as tax
administrator for purposes of declaring the effective date of the tax, or commencing
and prosecuting lawsuits to final determination in any court. ODOT will provide
administrative support in the event of a lawsuit.
5. ODOT may, at its sole discretion, determine what action shall be taken to enforce
Ordinance 06-21 for purposes of tax administration. In exercising its discretion,
ODOT shall provide a level of service comparable to the level of service it provides
in the administration of the Oregon motor vehicle fuel tax statutes. Audits will be
limited to motor vehicle fuel dealers that are also licensed under ORS Chapter 319.
Shall be deleted in its entirety and replaced with the following:
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ODOT / CITY
Agreement No. 23927-01
4. ODOT shall be responsible for all aspects of tax administration as it pertains to
Ordinance 09-12 and as further defined in this Agreement. ODOT will not act as tax
administrator for purposes of declaring the effective date of the tax, or commencing
and prosecuting lawsuits to final determination in any court. ODOT will provide
administrative support in the event of a lawsuit.
5. ODOT may, at its sole discretion, determine what action shall be taken to enforce
Ordinance 09-12 for purposes of tax administration. In exercising its discretion,
ODOT shall provide a level of service comparable to the level of service it provides
in the administration of the Oregon motor vehicle fuel tax statutes.
ODOT OBLIGATIONS, Paragraph 10, page , which reads:
10.ODOT will maintain all databases and records created or received by ODOT under
this Contract for not less than the period of time which ODOT maintains records for
its administration of ORS Chapter 319. ODOT will make all such information
available to City in the same format as the format used by ODOT. Such information
shall include, but not be limited to, information concerning the identity, business
operations and tax payment history of all fuel dealers who are subject to Ordinance
06-21. Upon termination of this Agreement for any reason, ODOT will provide City
with copies of all of the data described above, in electronic format, if possible, or in
the form otherwise existing within ODOT's databases.
Shall be deleted in its entirety and replaced with the following:
10.ODOT will maintain all databases and records created or received by ODOT under
this Contract for not less than the period of time which ODOT maintains records for
its administration of ORS Chapter 319. ODOT will make all such information
available to Agency in the same format as the format used by ODOT. Such
information shall include, but not be limited to, information concerning the identity,
business operations and tax payment history of all fuel dealers who are subject to
Ordinance 09-12. Upon termination of this Agreement for any reason, ODOT will
provide Agency with copies of all of the data described above, in electronic format, if
possible, or in the form otherwise existing within ODOT's databases.
Insert new ODOT OBLIGATIONS, Paragraphs 11 and 12, to read as follows:
11.In the event Ordinance 09-12 is referred to a public vote, by way of referendum or
initiative, prior to implementation or collection of the tax, ODOT reserves the right to
extend or suspend collection activity until the petition is resolved.
12.ODOT's Project Manager for this Project is David Nemchik, Fuels Tax Operations
Manager, ODOT — PUC Building, 550 Capital Street NE, Mailstop 1, Salem, OR
97301; 503-378-3077; David.nemchik@odot.state.or.us, or assigned designee upon
individual's absence. ODOT shall notify the other Party in writing of any contact
information changes during the term of this Agreement.
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ODOT / CITY
Agreement No. 23927-01
GENERAL PROVISIONS, Paragraph 1, Page 3, which reads:
1. In order to ensure consistency in the administration of the tax, each Party shall notify
the other in writing of any change in Ordinance 06-21, and in state or local
regulations or rulings related to the tax at least thirty (30) days prior to the effective
date of such change.
Shall be deleted in its entirety and replaced with the following:
1. In order to ensure consistency in the administration of the tax, each Party shall notify
the other in writing of any change in Ordinance 09-12, and in state or local
regulations or rulings related to the tax at least thirty (30) days prior to the effective
date of such change.
GENERAL PROVISIONS, Paragraph 7, Page 4, which reads:
7. All employers, including the Parties, that employ subject workers who work under
this Agreement in the State of Oregon shall comply with ORS 656.017 and provide
the required Workers' Compensation coverage unless such employers are exempt
under ORS 656.126. The Parties shall ensure that each of its subcontractors
complies with these requirements.
Shall be deleted in its entirety and replaced with the following:
7. All employers, including the Parties, that employ subject workers who work under
this Agreement in the State of Oregon shall comply with ORS 656.017 and provide
the required Workers' Compensation coverage unless such employers are exempt
under ORS 656.126. Employers Liability insurance with coverage limits of not less
than $500,000 must be included. The Parties shall ensure that each of its
subcontractors complies with these requirements.
GENERAL PROVISIONS, Paragraphs 8 and 9, Page 4, which read:
8. Both parties shall, to the extent permitted by the Oregon Constitution and the
Oregon Tort Claims Act, indemnify, defend, save, and hold harmless each other,
their officers, employees, and agents from any and all claims, suits, and liabilities
which may occur in their respective performance of this Project.
9. Notwithstanding the foregoing defense obligations under the paragraph above,
neither party nor any attorney engaged by either party shall defend any claim in the
name of the other party or any agency/department/division of such other party, nor
purport to act as legal representative of the other party or any of its
agencies/departments/divisions, without the prior written consent of the legal
counsel of such other party. Each party may, at anytime at its election assume its
own defense and settlement in the event that it determines that the other party is
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ODOT / CITY
Agreement No. 23927-01
prohibited from defending it, or that other party is not adequately defending it's
interests, or that an important governmental principle is at issue or that it is in the
best interests of the party to do so.
Shall be deleted in their entirety and replaced with the following:
8. Both Parties shall, to the extent permitted by the Oregon Constitution and the
Oregon Tort Claims Act, indemnify, defend, save, and hold harmless each other,
their officers, employees, and agents from any and all claims, suits, and liabilities
which may occur in their respective performance of this Project. . Agency's total
liability shall not exceed the tort claims limits provided in Oregon Tort Claims Act,
ORS 30.260 to 30.300, for 'local public bodies'.
9. Notwithstanding the foregoing defense obligations under the paragraph above,
neither Party nor any attorney engaged by either Party shall defend any claim in the
name of the other Party or any agency/department/division of such other Party, nor
purport to act as legal representative of the other Party or any of its
agencies/departments/divisions, without the prior written consent of the legal
counsel of such other Party. Each Party may, at anytime at its election assume its
own defense and settlement in the event that it determines that the other Party is
prohibited from defending it, or that other Party is not adequately defending it's
interests, or that an important governmental principle is at issue or that it is in the
best interests of the Party to do so.
GENERAL PROVISIONS, Paragraph 10, Page 5, which reads:
10.City acknowledges and agrees that ODOT, the Secretary of State's Office of the
State of Oregon, the federal government, and their duly authorized representatives
shall have access to the books, documents, papers, and records of City which are
directly pertinent to the specific agreement for the purpose of making audit,
examination, excerpts, and transcripts for a period of three years after final payment.
Copies of applicable records shall be made available upon request. Payment for
costs of copies is reimbursable by ODOT.
Shall be deleted in its entirety and replaced with the following:
10.City acknowledges and agrees that ODOT, the Oregon Secretary of State's Office,
the federal government, and their duly authorized representatives shall have access
to the books, documents, papers, and records of City which are directly pertinent to
the specific Agreement for the purpose of making audit, examination, excerpts, and
transcripts for a period of six (6) years after final payment (or completion of Project --
if applicable.) Copies of applicable records shall be made available upon request.
Payment for costs of copies is reimbursable by ODOT.
This Amendment may be executed in several counterparts (facsimile or otherwise) all of
which when taken together shall constitute one agreement binding on all Parties,
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ODOT/CITY
Agreement No. 23927-01
notwithstanding that all Parties are not signatories to the same counterpart. Each copy
of this Amendment so executed shall constitute an original.
THE PARTIES, by execution of this Agreement, hereby acknowledge that their signing
representatives have read this Agreement, understand it, and agree to be bound by its
terms and conditions.
City of Tig d, b and through its STATE OF OREGON, by and through
elected o la its Dep t o�ransportation
By By
Co ncll President Ma k, Fuels Tax Group
Mana6e D L,t LAS f Leffi
Date ��Z��L��c�O/ �
Date `l2.
By
City Manager/
Date /,,?o1, DJ,
CITY Contact:
Toby LaFrance, Director of Finance &IS ODOT Contact:
City of Tigard David Nemchik, Fuels Tax Operations
13125 SW Hall Boulevard Manager
Tigard, OR 97223 ODOT— Financial Services
503-718-2406 PUC Building
toby(a)tigard-or.goy 550 Capital Street NE, Mailstop 1
Salem, OR 97301
503-378-3077
David,nemchik@odot.state or,us
6
ODOT / CITY
Agreement No. 23927-01
REVISED EXHIBIT A
CITY OF TIGARD,OREGON
TIGARD CITY COUNCIL
ORDINANCE NO.09-1--i.
AN ORDINANCE AMENDING THE TIGARD MUNICIPAL CODE SECTION 3.65.040.B,
REMOVING A CRITERION WHICH REQUIRES THE CITY TO AMEND TFIE LOCAL MOTOR
VEHICLE FUEL TAX TO OFFSET LEGISLATIVE CHANGES TO THE STATE OR COUNTY
MOTOR VEHICLE FUEL TAY, AND AMENDING SECTIONS 3.65.030 AND 3.65.270.2,
REMOVING A CRITERION WHICH REQUIRES THE AUTOMATIC SUNSET OF THE LOCAL
MOTOR VEHICLE FUEL TAX AND, ADDING SECTION 3.65.270.3, REQUIRING THAT
FUTURE ALLOCATION OF CITY MOTOR VEHICLE FUEL TAS:REVENUE BE DETERMINED
BY THE TRANSPORTATION ADVISORY COMMITTEE,AND DECLARING AN EMERGENCY.
WHEREAS,on July 29,2009,the Governor signed 14B 2001,as adopted during the 2009 Regular Session
of the Oregon State Legislature;and
WHEREAS,HB 2001 becomes effective on September 28,2009;and
WHEREAS,upon its effective date,HB 2001 prohibits,undl]anuary 1,2014,the-unendment of any local
ordinance which tastes motor vehicle fuel;and
WHEREAS,Section 3.65..0401 of die Tigard Municipal Code requires the City to amend its motor vehicle
fuel tax ordinance in response to legislative enactments of the State or County,and is thereby found to be in
conflict with HB 2001;and
WHEREAS, Ordinance No. 06-21 and Ordinance No. 08-20, enacting and amending the City of Tigard
Motor Vehicle Fuel Tax Ordinance,were passed cvith the purpose of ensuring that the City be able to raise
funds necessary For improvements of the Greenhurg Road/highway 99/Main Street intersection and allow
the.City Council to reinstate the motor vehicle Fuel tax to finance critical transportation and intersection
improvements in Tigard;and
WHEREAS,HB 20101 jeopardizes that ability and authority of Ci[y to readily meet the intended purpose of
the Tigard motor vehicle fuel tax;and
WHEREAS,the Tigard City Council,at its public meeting of August 18,2009,has determined due need to
amend the Tigard Municipal Code in order to be consistent with State of Oregon current law and the
purpose of the City of Tigard Motor Vehicle Fuel Tax Ordinance.
NOW,THEREFORE,THE CITY OF TIGARD ORDAINS AS FOLLOWS:
SECTION 1: Section 3.65.0401 of die Tigard Municipal.Code is amended to read as follows:
b. Pay a tnotor vehicle fuel tax computed on the basis of 3 cents per gallon of such
motor vehicle fuel so sold,used or distributed as shown by such statement in the
manner and within the time provided in this ordinance.
SECTION 2: Section 3.65.030 of the Tigard Municipal Code is amended to read as follows:
ORDINANCE No,09-1.2
Page 1
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ODOT / CITY
Agreement No. 23927-01
REVISED EXHIBIT A
A motor vehicle fuel tax is hereby imposed on every dealer. The tax imposed shall be paid
to the tax administrator. The tax administrator is authorized to exercise all supervisory and
administrative powers with regard to the enforcement, collection and administration of the
motor vehicle fuel tax,including all powers specified in QRS 319.010 to 319.434.
SECTION 3: Section 3.65.270.2 of the Tigard Municipal Code is amended to read as follows:
2. 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. The net revenue shall be used exclusively for improvements
to the Greenbutg Road/Highway 99/Main Street intersection until. such
improvements are fully funded.
SECT ON 4: Section 3,65.2703 is added to the Tigard Municipal Code to read as Follows:
3. The Tigrd Transportation Advisory Committee shall create and maintain a project
Est,which designates in order of priority,the projects far which net revenue shall be
used subsequent to sufficient funds being collected to fully finance and pay for die
Greeabtug Road/Flighway 99/Main Street intersection improvements. If, at
anytime, the Transportation Advisory Committee has not designated a project for
funding, all funds collected pursuant to this Chapter shall be maintained in the
Tigard City Gas Tax Fund until such time as the Transportation Advisory
Committee designates a priority project for the use of such funds.
SECTION 5: Because this ordinance amends the current Tigard motor vehicle fuel tax
ordinance as is prohibited by HB 2001 after its effective date of September 28,
2009,an emergency is declared,to exist and this ordinance shall be in Full force
and effect immediately upon passage by the Council.
PASSED: By 1L�?,t ryllrYJ �a eL�vote of all Council Members present after being read by
number and title only,this 9'� day of 2009.
Carol A.I niger,'Deputy dy Recorder
APPROVED: By Tigard City Council this 4 darty of
Craig rrltsen,Mayor
AP oved is to form:
V-
City Attorney
Date
ORDINANCE No.09-/.
Page 2
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Misc. Contracts and Agreements
Agreement No. 23927
INTERGOVERNMENTAL AGREEMENT
Motor Vehicle Fuel Dealer Tax Collection
THIS AGREEMENT is made and entered into by and between THE STATE OF
OREGON, acting by and through'ts Department of Transportation, hereinafter referred
to as "ODOT"; and the City of Tigard, hereinafter referred to as "City", collectively
referred to as "Parties".
RECITALS
1. By the authority granted in ORS 190.1'10 and 283.110, state agencies may enter
into agreements with units of local government or other state agencies for the
performance of any or all functions and activities that a party to the agreement, its
officers, or agents have the authority to perform.
2. By the authority granted in ORS 802.010, ODOT shall perform all of the duties,
functions, and powers with respect to the administration of the laws relating to the
motor vehicle fuel license tax, aircraft fuel license tax and use fuel license tax
including ORS Chapter 319.
3. By the authority granted in ORS 802:110, the monies received under this Agreement
shall be deposited in the Department of Transportation Driver and Motor Vehicle
Suspense Account with,the State Treasurer.
4. For purposes of this Agreement, duties of the tax administrator shall be defined as
administration, including licensing of dealers, collection and enforcement of motor
vehicle fuel tax.
NOW THEREFORE, the premises being in general as stated in the foregoing recitals, it
is agreed by and between the parties hereto as follows:
TERMS OF AGREEMENT
1. The City of Tigard Code, Ordinance No: 06-21 attached as Exhibit A, and by this
reference made a part hereof, (hereinafter referred to.. as "Ordinance 06-21"),
authorizes the collection and use of a $.03 per gallon motor vehicle fuel .license tax
(hereinafter referred' to as "tax") on motor vehicle fuel dealers that sell, use .or
distribute fuel in the City. City desires that ODOTact as the tax administrator for the
tax, with the,exception of declaring the effective date of the tax.
2. The term of this Agreement shall begin' on the date all required signatures are
obtained and shall terminate on December 31, 2011, unless extended by an
amendment to this Agreement.
City of Tigard/ODOT
Agreement No. 23927
CITY OBLIGATIONS
1. The costs incurred by ODOT as tax administrator, plus any refunds authorized by
this Agreement shall be paid from the Department of Transportation Driver and
Motor Vehicle Suspense Account with the State Treasurer.
2.1 City's Project Manager responsible for coordinating theadministrative requirements
of this Agreement is the City Manager or designee.
ODOT OBLIGATIONS
1. Upon the effective date of Ordinance 0.6-21, the ongoing fee charged to the City for
activities performed by ODOT required or necessary for the implementation of City
Ordinance. 06-21 shall be at a, rate of $55.00 per hour not to exceed 50 hours
(hereinafter referred to.as "start up costs). The,$55.00 per hour, 50 hour cap applies
only to start up costs incurred by ODOT staff. Start up costs include but are not
limited to programming charges, service and supplies, travel, Attorney General
costs, and ODOT.staff time and are in addition to:the ongoing fee for administering
the ordinance. In no event will total start up costs be less than$2,200 nor shall they
exceed $7,500.
2. Costs incurred by ODOT for administration of this Agreement shall be paid from the
- Department of Transportation Driver and .Motor Vehicle Suspense Account with the
State Treasurer. Administration includes, ,but is not limited to, processing reports
-and - payments; entering data into system; , resolving errors and discrepancies;
managing records; responding to licensee inquiries, and auditing.
3. ODOT will deduct refunds, costs of administration and collection for.the month,..and
the balance will be transferred to the City's Local Government Investment Pool
Account with the'state treasurer no later than the 15th day of the month following the
month of collection.
4. ODOT .shall be responsible for all aspects of tax administration as it pertains to
Ordinance 06-21 and as further defined in this Agreement. : ODOT will not act as
tax .administrator .for purposes- :of declaring .the effective .date of the tax, or
commencing and prosecuting lawsuits to final determination in anytourt. ODOT will,
provide administrative support inthe event of:a lawsuit.
5. ODOT may, at its sole 'discretion, determine what action. shall be taken to enforce
Ordinance.06-21 for purposes of tax adrriinistration. In.exercising its discretion,
ODOT shall' provide a, level,of service comparable to the level of service,it provides
in the administration of the Oregon motor vehicle fuel tax statutes. Audits will be
limited to motor vehicle fuel dealers.that arealso licensed under ORS Chapter 319.
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City of Tigard/ODOT' -
Agreement
igard/ODOT' -Agreement No. 23927
6. If the City requests and ODOT agrees, or if ODOT deems it necessary to vary
substantially from the standard level of service, a supplemental Agreement shall be
entered into between the parties before services are performed.
7. ODOT's Project Manager responsible for this Agreement is ODOT Fuel Tax Audit
Manager or designee, PUC Building 550 Capitol St NE, Basement, Salem, OR
97301-2530.
8. Beginning in 2008 and no later than March, 15 each year thereafter, ODOT shall
provide a written report for the preceding calendar year to City showing the total
revenue collected, refunds paid, the. expenses incurred for administration and
collection of the tax, and any other information ODOT deems pertinent to this
Agreement. In the annual report, ODOT may also make recommendations
concerning amendments to the code, ordinance, procedures, and policies in
: administration of the tax, or other related matters.
9. ODOT and the City shall coordinate all necessary announcements to the public so
as to facilitate effective administration of the tax and maintain consistency in public
announcements and information.
10. ODOT will maintain all databases and records created or received by ODOT under
this Contract for not less than the period of time which ODOT maintains records for
its administration of ORS Chapter 319. ODOT will make all such information
available to City in the same format as the format used by ODOT. Such information
shall include, but not be limited to, information concerning the identity, business
operations and tax payment history of all fuel dealers who are subject to Ordinance
06-21. Upon termination of this Agreement for any reason, ODOT will-provide City
with copies of all of the data described above, in electronic format, -if possible, or in
the form otherwise existing within ODOT's databases.
GENERAL PROVISIONS
1. In order to ensure consistency in the administration of the tax, each Party shall notify
the other in writing of any change in Ordinance 06-21, and in state or local
regulations or rulings related to the tax at least thirty (30) days prior to the effective
date of such change.
2. This Agreement may be terminated by either party upon 90 days' notice, in writing
and delivered by certified mail or in person.
3. ODOT may.terminate this Agreement on 30 days notice to the extent permitted by
law, effective upon delivery of writteni notice to City or at such later date as may be
established,by ODOT, under any of the following conditions:
a. If Federal or State laws, regulations or guidelines are modified or
interpreted in such a way that either the work under this Agreement is
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City of Tigard/ODOT
Agreement No. 23927
prohibited or if ODOT is prohibited from paying for such work from the .
planned funding source.
b. Any termination of this Agreement shall not prejudice any rights or obligations
accrued to the. Parties prior to termination.
5. The Parties agree to comply with all federal, state, and local laws, regulations,
executive orders and ordinances applicable to the work under :this Agreement,
including, without limitation, the provisions of ORS 27913.220, 27913.225, 27913.230,
2796.235 and 27913.270 incorporated herein by reference and made a part hereof;
Without limiting the generality of the foregoing, Agency expressly agrees to comply
with (i) Title VI of Civil Rights Act of 1964; (ii) Title .V and Section 504 of the
Rehabilitation;Act of 1,973; (iii) the Americans with Disabilities Act of 1990 and:ORS
659A.142; (iv) all regulations and administrative rules established pursuant to the
foregoing laws; and (v) all other applicable requirements of-federal and state civil
rights and rehabilitation statutes, rules and regulations.-
6.
egulations.6. The Parties shall perform the service under this,Agreement as an 'independent
contractor and shall be exclusively responsible for all costs and expenses related to
its employment of individuals to perform the work under this Agreement including,
but not limited to, retirement contributions, workers compensation, unemployment
taxes, and state and federal income tax withholdings.
7. All employers, including the Parties, that employ subject workers who work under
this Agreement in the State of Oregon shall,comply with ORS 656.01:7 and provide
the required Workers' Compensation coverage unless such employers are exempt
under ORS 656.126. The Parties shall ensure that each of its subcontractors
complies with these requirements.
8. Both parties shall, to the extent permitted by the Oregon Constitution and the
Oregon Tort Claims Act, indemnify; defend, save, and, hold harmless each other,
their officers, :employees, and agents from any and all claims, suits, and liabilities
which may occur.'in their respective,performance of this-Project.
9. Notwithstanding the foregoing defenses obligations under, the paragraph above,
neither party nor any:attorney engaged by either party shall defendl,any.claim-in the
name of the other party or any agency/department/division of such other party, nor
purport to act 'as legal representative of 'the _other _ party- or any . of its
agencies/departments/divisions, without the prior Written .consent of ithe legal
counsel of such other-party: Each party may,, at anytime at its election assume its .
own defense and settlement in the event that it determines that the other:party is
prohibited from defending it, or that other party is not adequately defending it's
interests, or that an important governmental principle .is at issue, or that it isin the
best interests of the party to do so.
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City of Tigard/ODOT
Agreement No. 23927
10.City acknowledges and agrees that ODOT, the Secretary of State's Office of the
State of Oregon, .the federal government, and their duly authorized representatives
shall have access to .the:books, documents, papers, and records of City which are
directly pertinent to 'the specific agreement for the purpose of making audit,
examination, excerpts,. and transcripts for a. period of three years after final
payment. Copies of applicable records shall be made available upon request.'
Payment for costs of copies is reimbursable by ODOT.
11.This Agreement may be:executed in several counterparts [facsimile or otherwise] all
of which when taken together shall constitute,one agreement binding on all parties,
notwithstanding that all,parties,are'not signatories to_the same counterpart: . Each
copy of this Agreement so executed shall constitute an original.
12.This Agreement and attached exhibits constitute the entire agreement between the
parties on the subject matter hereof. There are no understandings,'agreements, or
representations, oral or written, not specified hereinregarding this Agreement. No
waiver, consent, modification or change of terms of this Agreement shall bind either
party unless in writing and signed by both parties and all necessary approvals have.
been obtained. Such waiver, consent, modification or change, if made, shall .be
., effective only in the specific instance and for the specific purpose given. The failure
_._ of State to enforce any provision of this Agreement shall not constitute a waiver by
State of that or any other provision.
,. IN WITNESS WHEREOF, the Parties hereto have set their hands as of the day and
year hereinafter written.
The Oregon Transportation Commission on June 18, 2003, approved Delegation Order
No. 2, which authorizes the Director to approve and execute agreements for day-to-day
operations. Day-to-day :operations include those activities required to implement the
biennial budget approved by the Legislature, including activities to execute a project in
the Statewide Transportation Improvement Program.
On September 15, 2006, the Director of the Oregon Department of Transportation
approved Subdelegation. Order No. 2, Paragraph 1, in which authority is delegated to
the Deputy Director, Central Services to approve and sign agreements over $75,000
when the work is related to a project included in the Statewide Transportation
Improvement Program or in other system plans approved by the Oregon Transportation
Commission such as the Oregon Traffic Safety Performance Plan, or in a line item in
the biennial budget approved by the Director.
5
City of Tigard/ODOT
Agreement No. 23927
On August 2, 2005, the Deputy Director;'Central Services approved Subdelegation
Order No. 9, in which the Deputy Director,'.Central'Services delegates.the authority to
the Support Services Branch Manager to approve-and : execute agreements over
$75,000 when the work is related to a projectincluded_in the Statewide Transportation
Investment. Program or in other system plans. approved by the Oregon Transportation
Commission or in a line item,in the legislatively adopted.biennial budget.
City of Tiga and through its City STATE OF OREGON, by and through
Manager it&DepajAent of Transporta '
By By 4�,q ilA&,
Title Date
Date o?l x/07 APPROVAL RECOMMENDED
TT
j �
By
Title Date ,S rn�.•-� do
Date By
APPROVED AS TO LEGAL Date
SUFFICIENCY
B
Co sel Date
Date 2' 4-7 . -7 APPROVED AS TO LEGAL
SUFFICIENCY
Agency Contact: By 1�
Assistant Attorney-General
Date:
6
EXHIBIT A
CITY OF T16ARD,OREGON
ORDINAN Fi SIO.06-
AN 01C INANC'E CREMING AND IMPOSING A T�t.X ON:ytC)`l C1R VEHICLE FULL
DEALERS-.PROVIDING FOR ENFORCEMENT, ADMINISTRATION AND COLLECTION
OF THE TAX; .A1'f7 M NICIPAJ,C'Oi7F;BY MIMING A NEW
C'H,APT[=:R 3.65.
Wl°FERI AS,'1'iga.rd is an Oregon homc-rule nttailcipal corporation having the authority
and power under the terms,of its Charter to ex,crcise all the powers and uutliority that the
conslitution,statutes anti corrimon hate of the United States and this State cxpressly or implirtlty
,grant or Blow wi thotifh eaeli such trs%vera wete speciticAly entuneralml therein,
5A+`1=1h.1tl;AS,said authority and power includes the authority to impose a tax on the Sale
of motor vehicle t'ucl sold within the;City.
WJ-tV.RI::-AS,the City Council wishes to exercise that poutr and to limit the wsv(6my
revenues pencratei by said tax to purposes associated with the administration,ceiir;iructicns,
xxonstruction;improvvrrrient,repair,maintenance,operation and use of public hiphways,grads
and StMVIS within the city,
NO1,TI1F;1tp'rOR6-,` HE CITE`OF T16ARU ORDAINS AS FOLLOWS:
--- SECTION 1: l wird Municipal Code is amended by adding a new Chiptcr 165' Motor,Vehicle
Fuel Tax,twrra d as lirllows:
Chaptcr 3.65 MOTOR l EHICi.E I'UEL TAX
3.65.010 Short Title
165.015 Purptow
3.65.020 Definitions
3.65,21311 Tax Imposed
3.65.040 Amount and Payment
3.65.050 Permit Requirements
3.65.060 Permit Applications and Issuance
3.+65.070 Failure to Secure Permit
3.65.080 Revocation of Permit
3.65.090 Cancellation of Permit
3.65.100 Remedies Cumulative
3.65.114 Payment of tux anti 1lclinquenry
3.65.120 Monthly Statement of healer
Ordinance No,06- f� !
Pape- I
EXHIBIT A
?t,65.:t 1tl Failure to File.Monthly Statements
3.65.140 Billing Purchasers
3.65.150 Failure to Provide Invoice or Delivery I'ag
3.65.160 Trarimporting Motoi Vehicle Fucl in Bulk
:1.65.170 Exemption of.Export Fuel
3.65.190 Fuel in Vehicle Coming into City Not Taxed
3.65.200 Fuel sold or Ilelivered'to Dealers
3.65.210. Refunds
3.65.220 Examination and Investigations
3.65.IM Limitation on Credit.for Refund or Overpayment an4on tlssessment of
AdditionalTax
3.65.240 Examining iBooks and accounts of Carrier of Motor Vehicle Fuel
3.65.250 Records to be Kept by Dealers
1.65.260 Re ortlr to he Kcpt Three!'cars
3.65.270 Use of Tax Revenues
35.010 Short"lith
The provisions of this Chapter dial:-be known and may lie cited m tite Tity offigard
M ter Vehicle Filet`ox onfinance",
3.65.115 Purpose
The purponse of'tile tncttor vehicle fuel tax is tit raise reventte,i nt=xok-ary fizz the
construction,mconstruction,irnpruventent,repao,anainteitance,operation and otic cif the public;
.-Imet system in thc city:
3.65.020 Definitions.
As used in this ordinance,unless the context requires titherwi se:
1. `city"means(1t±-of7`igard,a mullicipal Corporation of the State Of Oregon.
on.
2. 'Denier"nte,:uts aay l.,erson who.-
it,
ho:sc: ltttpitirts or t:ttoses to N-importcxt motor vehicle fuel for,ale,u:-or
distril utiort:in.ttrid atter the swne reacbes the cite,btet""calor"dw,5 not include any person who
imports into tite city trtotor vehicle fuel in quantities of:incl Pill+ins or less'purchasi4 from a
supplier who i:,licensed as a dealer hereunder and e►ho asbumes liability for the payment of the:
applicable motor vChICIc filet tax.to the city,or
b Produc cs,Wrincs,nlanufactur s or con)pont3ds gtotot.Velliile flue- itt tete
city= for use,distribution or sale in this city,or
Ordinanc,v,No,4t(i-
Petew
8
EXHIBIT A
C, Acquires in the city for sale,.use or distribution in the city mator whicle
fuel with respect to which them hat been no motor vehicle fuel tax previctui-Sly inctintA
3. "DiMiribution"me-arts,in addition to itsvOinary liticaning,the delivery ofmotor
vehicle fuel by a dealer to any rvice Statiort(it into any tallL,Storage 114ifily or series tAtanks
or stonk9e:facilities connected by pipelines,from which motor vehitele fuel is withdrawn directly
for Ae or tOr delivery into the ffticl tanks ofmafor vchicles whether of not the service station,
tank or.sioinge facility is owned,operated or controlled by the dealer.
4. "llighway"means every way,thomughfitm and place 4 whatever nature,open 1"Or
U.W ur the public for the purouse of vehicular travel.
3, "Motor Vehicle"means all vehicles,engirw.%or machines,mowabte or finmovable,
operated or propt:11v&by the we of trintor vchic-le filcl.
6, "Motor Vehicle Fuel"meansand iucludes,diese[and gasoline and any other
flarriniable or combustible gas(it liquiti,by whatever nine such as diesel and gasoline,gas of
liquid 15 kno%Nii or sold,usable as NO for the operation of motim vehicles,except gas or liquid,
the chief ince of which,w,determined by tile tax admirlismaor,is fiir purpose"other thart the
propulsion of noter vehicles upon the hipliways.
7, "Pei-son'* inclutIcs every natural pcisson'.association,first,pwincislilp,
corporation,joint venture:or othm hukinvss,entity.
8, "SCT%tiL;v Station'ineari-,and includes arty place operaWNI for the purpoof
retailing and delivering,1110tor vehicle fuel info the fuel tanks ot'niolor-vehicles,
1), "Tax Administrator"means tlic city marjager,the city manage 's designee,or any
per.ion,or entity with whoin the city manager coniTacts it)p�rfomi tfinse duties
3.65.030 'Fax Imposed.
A rotor vehicle Nel tax ib hereby impowd on vvery(leader,'lite tax.imposed shall N�
paid inonthl-le to the tax adrniniWator.Ale taxadministralor isnuthorivAA to excrcisc all
stipm isory ant[adiviluistrative powers with regard to the enrotceinent.colieLtitla and
adminiStTation of the motor ve'hicle fuel tax,including all liowers specified in ORS 319.010 us
'The motor vehicle Istel tax shall remain in effcci through Decernber'31,�2(11 1,but shall
not renwin in affect after that date unless renewed by onlinancc of the City Council, Rewwal of
file lax Shall hr Set liar colilicil cuiviideralion in the first half of calvtiklar year 2011,
Ordinalice No.00-
Page 3
EXHIBIT A
3,65.040 Amount unit Payment.
fit.addition to any fuss or taxes otherwise provided forty law,every dealer engaging in
his owil nettle,or%tl the ttw,le of others,or in the slams of his jet:reseutative,or agents in the,city,
in the sale,use or distribution of motor vehicle file],shall:
a, . Not hoer than the 25th day.of each calendar month.render a statement to
the lox admiuislotior i>r duly authotized agen(of all molar vt hiclei fuel sold,used or distributed
by him/her in the city as well as all suets fuel sold,use l or-distributed in the city by a purchtmr
thereof uIx)n which sale,use or disc ibutio n the dealer has asswited liability fur the applicable
motor vehicle fuel tax during the preceding calendar month.
b. Pay a molar vehicle fuel tune computed on the;basis of 3 cents per gallon of
such motor vehicle fuel so sold,used or distributed as shown by such litternentin thr in III
and within die tithe-provided in this ordinance: In the event that the State of Oregon or
Washington County increase their taxes on motor vehicle fuel,the City,which receives a share
(if those taxes,.shill reduce the Title established by this sr.clion set that the C.`ity's total mvenuc
front fuel taxes rernitim;what it would Iwve been without 11re Suite err Cminty increit%cs.
2. In lieu of claiming refund of the~tax as provided in Section 3.65.210,of of any=
prior crroncous payment of molor vehicle fuel tax m»dc to the city by the dealer.the dealer may
show such motor vehicle fuel as a credit or deduction on ON rn=mthly statenacnf and payrttf:nt of
tax.
3. The motor vehicle fuel tax shall not be Imposed} iciever it is prohibited by the
Constitution of lasses of the Unitod States or of the State of Oregon-
3.65.050 Permit Requirements.
No dealer shall sell.nse or distribute atty trtotor vehieie fuel urttal h& he.buv suc ur 4 a
dealer's permit as required herein,
3.65.060 Permit Applici►tions and I3vuunce.
1. Eveq-pe€son,before becoming at dealer in motor vehicle:fuel in this city,shall
make an application to the tax tuinttnisirmor for a permit authorriang such person to engage in
business m it ilealer:
?. Applications ibr the:penuit nmst las made ott fc mis pre.x ribed,pt'eparcd and
Ikannished Ery°the tax administrator. .
i.
The npplicaticns shtlll be accompanied by a duly acknowledged�;criificate
containing; .
Ordinance No,06-r-?
lags;1
10
EXHIBIT A
a. 17te business name under which lite dealer is tia nsatctinsg husincss.
b. The addre,"of the ipplicant':s principal.{dace of business and location of
aiistribtiting stwittns in the city.
C. `Cllr naute and addre."oi'the=matlabing agcid,the names anti addresscs of
the several persolls Constitu(ing,the firm or ptlrtneisllip,and,if u corporation,tion,the corporate:mane
tutder which it is authot ized to transact business and the nitres and addresses of its principal
oft'iccis and rc;gistered agent.
4. if an application for it itiolor vehicle fuel ticslcras perinit is complete ttnd has been
accepted t6r tiling,the talc administrator shall issue to the dealer u permit in stick farm as the tax
administratof niac'laMscribe to transact business ill the cite.Tile:llerinit so issue(]is not
assignable,an d is valid only for the dealer in whose name it is issued,
5. 17►c tux adminisuutor shall keep tint!lilt all alpplications with all alph lbctical
index thereof,together with a word of ill i e3rmitied dealem'.
3.65.070 Failure to Secure Permit.
I. If any dealer sells.distributes or uses any inotor vehicle:fluel withi/iat first filing
certificate and securing the perntituecluimd'by Section 3.65.060,the inotor vehicle fuel lex .
shall inimed hely be;flue.and Rayable oil accoatlt of all niotor velliele fuel so scud,distributed ol,
use&
?. The lux adminlstnllor.4hall proceed fortilmilll.to'itewi-minc,from is malty
available goltsws its the tax adatinititrator dete:rtnines tewonable,the°amount of lax trice,and
shall assess the tar in the alnotutt fund due,toget1wr with a l enaltu of ItkM of the tax,anti
shall make a ceniGeatt of such assessinent and penalty. Ill any suit or pi'ocevdin.e.to collect such
lax or pcwil.ty or kit>th,the=verlific,atc shall be priinia facie cvidvncc that the dealer therein it lined
is irEdebted to the cite in the nrnount of the tax and penalty stalvd.
?. Any tax or Penalty so assessed may be collected in the nlatiner pre'..seribed in
section 05,110 with raft-minora it)dclini uency in payment of the.,tax or by action at law,
4. Irl the o nt ati shit or action is instituted to enl4ce.thio section.,if the city is Ch
piv,vailinl patty'.tilt;city shall he.entitled to re;covej koro the peiwtPn suek.l rer:,sonable illorney'
fres at trial or upon appall(if such shit or action,in addition to oilier sums provided by law.
3,65,080 Revocation,of PCI-mit.
The tax administrator may revoke,the perniil ofany cicnitr who litils to comply with nny
provision of ic,%:tions 3.65.020 to 3.65.279.The tax ad ininistratoshall inail byuerlilicd inail
a ddresscdi to such,dealer at his last kilohm adldi4 s appearing on lire files,itt'the tiii tad3lnirtist tlltir.
OjdillARLc No.lila-
Pill, J
11
EXHIBIT A
a notice of intention to cancel.'rhe notioc shall give the reason for ih4 catjccllation.The
cancellation shalt beconic effective withom twther notice if within I V Mays frc:ain the mailing of
the,notice the dealer has not made good its( aull or drlinyuency.
:3.65.090 Cancellation(of Permit.
V. The tai administrator may,upon+aIrit en request of as dealer,cancel a petmit
issued to the dealer.The tax administrator shall,upon approving the dealer%request for
cancellation,set a date not later than 30 days tiller receipt ofthe written request,after which the
Permit shall no lontrcr he effective.
2. The a chninistrator may,after 30 days'not ivc has been rnailml Io die last
knotwm address of the dealer,caned_the permit of the filer upon finding that ilia;dealer is no
longer engaged in the business of a dealer.
3.65.100 Remedies Cumulative.
Except as othemNisc provided in Sections 3.65.110 mid 3-65.130,the remedies provided
in Sections 3.65.070,1.65.090 wid 3,65.090 am culnulativo. No action tiken pursimut to ihow
sections shall relieve any person front the penalty provisions of this,cc de:
3.65:1111 Pavmrnt of Tax and Delinquency.
1. the motor vehicle fuel tax imposed by sections Iib-5.030and 3 65,1,140 shall be
paid to the tax administrtdnr on or before the 25th day of each month.
2. Except as provided in subsections(3)and(4)of this section,if payment of*the
emitter vehicle fuet,tatx is not paid ns required by suhseciiora(1)of this settion.a penalty of one
Mcent of such motor vehicle fife)taut shall he aasseysecl and he immediately due,and puyiable.
3. F xcept as provided is subsection(4)ofthis,=tion,if payment of the tax and
licnalty,ii'ally,is net made on or before the I"day of the nvxt monih hallowing that month ill
which payrtient is due,a further penalty of Ill percent tof tlrc tax shall be assessed. Said penfilty
shall be in addition to the,penailty provided for in subsection(2)of this section,and shall be
irunediatcly duc and payable:
4., . Venalt eS,imposed by this section:shrill not apply if a penalty has been assessed
and paid purstuuti to section 3.65.070. 'rite tux aralntinistratcaw may tear g�ao3 cause shcativnt waive
My penaltics assessed lander this sectioti.
5. 1Caany parson tails to pay the motor°vehicle;fuel tax car;arty pcnalty provided for by
thi`rection, the,tux atidlt i.pertalty shall bc,collccted fxim that person for the ease ofthe efts.The:
Ordinance No,(16-
large 6
12
EXHIBIT A
tar administrator shall conimeatce and loosecute to final determination in any court of competent
,jurisdiction.n)actiunto collect the same.
ti In(he:event any silit or action is institkned to volllct the motor vehicle f.uc.l tax gar
any penulty provided for by thii section,if iliv city is the:pn.idling party,the:city khall be
tntitle4l to recover from the person'sut4 reu„sonuhle attorney's!' es ut triol or upon app-cal of such
,,nit or action,in addition to other sums provided by law.
1: No dealer who collects.frorn any person the.tax providc-d for herein shall
knowingly and willfully fail to wport;and pay the,same to the City as required hcwin.
3.65.124) Monthly statement or Dealer.
Pvm,cicala in motor vehicle fuel shall provide:to the tax admimstrator on or before the
25th clay of enh month,on forms prescnbed,prcpared anti finnished by the lax administrator,a
statement of the number of gallitms Tiff Tnotor vehicle.@iiel mild,distributed or used by hirer during
lite pirceding calendar niouth.`llie statement shall be signed by,cite dealer or Ote:dcalcr':;agent.
All statmcnis Riled with the City,as required in this seetion,tt.w public re.cords,
3.64.130 Failure to File Monthly Statements.
If a dealer fails to file any statement required by Section 3.65,120,the tax administiatoi
shall procccd forthwith to detorrnine from tis many available sources as the tax administrator
tip t nuina,to be t>awriable the:amount of molot vehicle f`iiel sold,distributed or used by such
dealer for the perioil anret%mcd,find such determination,sh=ill in any proceeding be prima facie
evidetiev til'tlie aitioittit of>ueh fiael wild,distributed or used.The wx w1mini witior.sharll
intntediattely assess tate dealer Ibi the motor vehicle fuel tax upon the w iount determined,adding
thereto a penalty of ten percent of the tax, 'rhe penalty shrill be cumulative to othir penaltic.i
provided in this curie, .
3.65.140 Billing Purchasers.
'Dealers in motor vehicle heels shall render hills to all purchascrs of motor vehicle fuel.
the bills shall separately state and describe the different products utld or shipped thereunder and
shall lie serially;numbered except where either sales invoice controls acceptable to the tax
admini:stratoi are inaintai wit
-4.65.150 Failure to Provide Invoice or Delivery Tat;,
No person shall receive Arid uc-cept inotor vehicle fuel froom:arta`dcalvr,or pay:for the.
,ante-,car sell'or cifti r the motor vchiicle fuel fur sale,unless the rmigor►elide fuel is
acconipwaied by an invoice or delivery tap
showing the date upon which rnotor vehiclr fuel was
delivered,ptsrc9iaseef or cold,and the,riarile ofthe dealer in-titrrtor vehicle-fit4l.
OAli►ance No.06-r_ l
l'_agt_r
13
EXHIBIT A
3.65.160 Transporting Motor Vchicic Fuel in Bulk.
E'Very person operating any conveyance for the purpose cal-battling,transporting or
delivering,motor vehicle fuel in bulk shall,before entering upitn the public highways of*tile city
with such conveyance,have and possess during the entire:time of die hauling tit tratt4portitig of
such inwor vehicle fuel,an invoice?,hill of We or other written staternent showing the number of
gallons,the frue name and adilmss of the sellar or consignor,and the true name rind address of
the buyer or consignee,if any.t f titre sunie:Thee,Version hauling such motor vchicle.ftic.l shall at
the request ofany officer authorized by law to iniluitte into or investigate such mutters",O"Aucc
and ofMr for inspection the invoice,bill of sale or other statement,
3.65.170 Exrmption 416Fxport Fuel.
1. The motor vehicle fuel tax imposed b4 sections 3.65.0311 and 3.65.040 shall not
be imposed on motor vehicle fuel:
U. Fxlxirted horn the city by a dealer;or
b. `cold by a dealer in individual quantities of 5003 V,allons or less for export
by the:purcliaser to an area or areas outside the city in containers other flim the fuel tank ON
a
motor vc:hicic,but every dealer shall hc'required to mpon such exports and sales to the city in
Such detail as may tv required.
?. In support of any exenrlrtion front motor vehicle i'erel to Xe:s claimed under this
section other than in the case of stock transfers or deliveries in his own egWpirient,every dealer
most€mviuc:and file:with the tax administrator ml rxport certificate in such form as;shall be
lrwscrihed,pteparLd and furnished by the tax administrartor,containing a statemcnt,'ntade by
some pe.rsoat having actual knowledge of'the fact of such exportation,that:the Motor vehicle fuel
has been ewirted from the city,and giving such details with reference to such shipment as the
tax administrator may require.The tax;administrator nraydemand of any healer such additional
data as is deemed nuccssury in--support of any such octl.ificatc,and failure to supply such data
still constitute a waiver ofall right to exemption clairned by virtue nf`suc-h cc.rtifrc;rly.The tatx.
adnaiuseful'pur1uige Aould he serve J
by filing of an export certificate,waive,the filing of the certificate.
Any motor vehicle fuel crrrrtcxl from the city in the fuel tank of a ilrettt�r t cxlaicle
shall nae[he considerc-d as expisrted faxtm the rity, ,
Ordinance No.06-
Page,
6-Pag:8
14
EXHIBIT A
4, No person shall,throkiph false sltilemcnl,trick or device,or otherwise.,obtain
motorvehicle the Cilviax has not bcun paid and'fail to export the
sattic,at any Portion therwj"of cause the tootor vehicle fuel of an),liortion thereof tot ted be
exported,or divert or cause to be diverted the niolor vehicle fuel or arty lx)rlion thereof to be
used,distributed or sold in the city and fail to notify the tax administrator and lite dealer from
whom the motor vchic.leflicl was ofiginally purchased of hii�,'hcr aa
5. No dealer or other perqin shall compire.with tiny person to withhold from cxjwt,
or divert front export or to return motor vehicle fuel to the city 1')r sale or use so as to avoid any
of the fees inijiosed herein.
6, In support of any exomption from taxes on account of sales of motor vehicle fiel
in individual qttantilics ol'500 Itallens or Jcm,for export by 1he purchaser,file dealer Shall retain
it.i hiAer files for at least three years an export artificate exectiled by lite purchaser in such
form and containing such informixtion as is prescribed by the tax administmiet. I his certificate
shall be prima facie evidence of the exportation of the motor vchielc ffiel to which it applies only
if avvepled by the'deolcr in goad Caith.
3.65.175 Sales to Armed Forces Exempted.
`[be liecrtsc lax imliowd by smtions 3.65,030 ind I 65.040shall not be imposed on any
motor vehicle luel sold to the Artned Forces of the I Jnitcd States for use in.ships,aircraft or for
export 141111 tilt:city;11111 every dealer%hall be teqUiTCd to FUPOTt SUCII SiOW.', to the WX
administrator in such detail as may be required. A certificate by ati authorized oilicei of such
Anned Forces Audi be accepted by the dealer as,sufficient proof that the sale is for the purpose
specified in the ce'llificatc,
3,65.191) Fuel in Vehicle Coming into Oh,Not I.a,Wed.
Airy=person coming into the city in a motor vehicle may transport in the fuel twik ol',,twh
vehicle,motor vehicle fuct for hinter own nsi!only and for the purpose of operating such tnotor
vehicle without securing 3 Fcrtnit or paying the m-,providoxi in Sections 3,65-0310 and 165.0,110,
or complying with any of lite provisions imposed upon dvalvm'herein,but if the motor vchicle
fuel se)brought into the city is removed front the fuel tank of the vehicle or used fitr any purpose
oilier than tile propulsion of the vehicle,the person sootimponing fuel into the city shall be.su4ject
to all the provisions herein applying to dealers
3.65.200 Fuel Sold or Delivered to Malers.
I A dealer se Ring or dclivcring motor vehicle fact to deateis is nott-equijed to pay a
motor vehick,ftiel I:ix thereon-
Ordinance No.tib-
Pa go 9
15
EXHIBIT A
2, The dealer in rendering monthly statements to the city as required by Sections
3.65,040 and 3.65.1 111 shall show scparately the number of gallons of ruotor vehicle fuel sold or
delivered to dealerY.
3.65,210 Refunds.
Refunds will be made pursuant to ORS 319,280 to 319.3201. Claim tunas lbr refunds
may bc:obtained fre►m the tux administrator's office.
3.65.220 Examination and inve%ligatiowc
The tax administrator,or duly authorized agents,may make ally examination of accounts,
rrcords:,stacks,facilities•awl egntptricni of dealers,service stations and other persons engaged in
storing,selling or disirihuting motor vehicle fuel or tither petroleum product or products within
this city,and such other investigations as it considers necesisary in carrying.out the provisions of
Smions 3,65.020 through 3,65,279,If the examinations or investigations disclose that any
reports o dcaltrs or either persons theretofore tined with the tax administrator pursuant to the
requirements herein,have shown incorrectly the amount.of gallonage or motor vehicle fuel
distribuWd or the;rex accruing therctirt,the tax auhniniytrator may make such changes in
subsequent reports and payments of such dealers or otlier persons,or may make such refunds,as
may be necessary to correct the errors disclosed by its exarninatiorns or investigations. The
doider:shall reimburse the city for reasonable costs of the eaan itiation or investiguliou if the
:cation€liw1osed shut the deader lurid 9i percent or Icss of the ta\owing fxtr the period'of tine
eK;itnlliratictrr or inexeStigidiurl. lit the event thal such examination or investigation results in an
assessitient by and all additional travnient due it)the city,such additional payment shall be
sub ec;t it)interest at die.rate of I S pewent per year finin lire ddle the original tax payment'Leas
due.
3.65.230 Limitation on C:rtalit for or Refund of Overpayment and on Aacessment of
Additional Tai.
I. Except as othcrwisc provided in this oidinatice,any credit for erre ncous
overpayowart cif tax made by a dealer taken on a subsequent return or any claim for refund of lax
erroneously overpid filed lav'a dealer must lv sir taken or tiled within three yeats anter the,date .
on which tine overpayment_was made to the city-
2, Except in the case of a fralidulc;tit report or neglect to make a report,eatery notice
ol'udditiOnal teat proposed torhe assc5s«1 under this codca.shall bc served on deatteis wittnin three
year;hom lite dater upon whic:li such additional laxcs,hco ome:due;,and shall by sub.1ect to Peliatty
as provided in section 3.65.110.
3.65.240 L,xnnrining Hooks and Accounts.of Carrier of Motor Vehicle fuel.
Ordinunce_No.06-
Page
te Page 10
16
EXHIBIT A
'laic tax administrator or drily authorized agents inay at tiny time during,normal business
)tutus examine the.books art(]accounts.of any carrier of motor vehicle Fuel operating within the
City for the purpose of enforcing the provisions of this cudinwice-,
3.65.250 Itecor&to be Kept by Dealers;
t?ve.ry dcaler in tnotor velucle Nei shall kept a record in such form as Inny be prescrib;,-d
by the,tax administmtor of all purchasrt si receipts,sale,and distribution of'm{agar vehicle Fuel.
The-records shall include copies of all invoices or bills of all such sales and shall at all tithes
during the husinese hours of the day he gaahjc:ct to inspretion by the tax administrator or
authorized oflicets or agcnis cafthe tux administrator.
3.63.269 Records to be Kept Three Years.
P'very dealer shall maintain and kccp,for a period of three years,all records of oto€or
vehicle fuel used,sold and disttabuted within the city by such dealer,together with stock wrrortts,
invoiors,'bills of lalling And other peiiinent papers its may lx*required by.the tax administrator.In
the event stick re orals tire not kept uaithin the s#ate of Oregon,the dealer shalf reitnhunse the tux
arlmtnatitr ttatr lite all travel.lobbing,and mated expenses incurrtNi by th€a tax administrator in
examining,cath rectarcts. i'he amount of'such exp nses,shall he an.additional tax imposed by
section 31,65,030.
3,65.270 Use Of Tal Revenues.
I. For Che purlxtses of this section,net reventic shall meant the tevenue frrant tiic tar
ituposed irV nectit>ns 3.fi5.tt'Lt1 through 3.6.5.279 rernninin after providing for the cost of
administration and any'teflands and credits authorized herein.
'. The rct revenue shall Ire:used only fogy the construction,ieconstruc ion.
irnpraawment,repair,..rnaintenance,operation Gind use of ptthlic highways,roads and streeis
within the city. 'llie ttet re- etwe shall be tNud exclusively for iatap!ovements to the Circonbkug
Road4lighway 99 intersection, 'flie.City shall cease collecting the lax once tltr impreavr-mems
tare fully faankictl,
SECTION 7: The:tax imposed pursuant to section 1.65.010 shaall hake effect only after dic,tax
atdministiator lets develuptd the accessary 2iarrns and tlaaculnent:,U>adminisicr thea
tax. 'l'lic taax administratorshall dec.late when the tax Aull take a l'I'ect,and give
not less than 15,Clays notice:of the date befott the taxi may take ctk t. The tax
adwinistratur's docision as to flit cffwivr jdatc of the.tax and the type-o Meatier.eta
pnavided shall he finat'an.l not sai j€:ct it)review.
Orditiavct. No.06-
Page. I I
17
EXHIBIT A
SECTION 3: If any pailion of ibis Chapter is for any reason hel&invalia car unconstitutional by
It u►urt ctl'utrnpttcnt jttrisclic.tion,such portion shall be deetned a separate,distinct
and independent provision said such holding shall ttl�t affect the valid (if the
remaining ivrt ons of this ordinance..
SECTION 3: This oalinancc shall be effective 30 dayr i alfer its passage by lite t.outtt:il,
signuture by the Mayor,and I-.tsling by the City Recorder.
PASSED: 13y unctt1 tYY ous vole of all Council members Present after being read by
tttuuber and title onlyttly,this clay at ,,,, „r ,?itQfi.
LA..
[:atlteritttt Vlseatley.Lite ltexordL
APPROVED: 13y Tigard C'.`tt Co it they)LdaYt�f '006.
Craig ., Nrksen;'vtayor
Approved as to firnn:
s
Ordinarive No,06- r 1
Pggv 12,
18
F
Qregon Department of Transportation
regon Support Services
N'.
Theodore FL Kulongoski,Govemor Procurement Office
455 Airport Rd. SE, Bldg. K
Salem, OR 97301-5348
March 13, 2007
Augustin Duenas, P.E.
City of Tigard
13125 SW Hall Boulevard
Tigard, OR 97223
Dear Mr. Duenas,
We have enclosed one original for your files of the fully executed Agreement#23927 for our
upcoming project which covers Motor Vehicle Fuel Dealer Tax Collection. This Agreement has
been signed by all parties.
We have retained one signed original of the fully executed Agreement#23927 on file at the Oregon
Department of Transportation.,
If you have any questions regarding this Agreement, please contact me at my e-mail address
susan.c.herring@odot.state.or.us or at (503),986-2731.
Sincerely,
Susan Herring, Technical/Administrative Assistant
ODOT Procurement Office
Enclosure
3121/2007 CITY OF TIGARD Page 1.of I
11:39:16AMlmageFlow Lite Report-Legislative History (Detailed) 7* UserID: CAROL.
Doc.Ref,Code'Doc.Date Item Ref. Action Code Brief,Description, Ret.Code
Cont.Date Exp.Date Name.Referred to File ReferenceV security Class
Abstract Keywords
TT -AX�COLLECTIDNK,�
JNEW"�
S',
_-.NPJEL P
OREGON
DEPARTMENT OF TRANSPORTATION
ODOT
STATE OF OREGON
CITY OF TIGARD
INTERGOVERNMENTAL AGREEMENT
MOTOR VEHICLE FUEL DEALER TAX COLLECTION
GAS TAX
AGREEMENT NO. 23927
ORD 06-21
ORDINANCE NO 06-21
Total Items Printed: 1