Sec. 792.103. - Registration of fuel oil dealers.

(a) Every person who trades in fuel oil, whether wholesale or retail, in the City is required to register with the Tax Collector before he may purchase fuel oil from a person for resale to a person and to obtain a dealer number from the Tax Collector. (b) A person desiring to obtain a dealer number shall complete and file with the Tax Collector a written application. The application shall be made on a form supplied by the Tax Collector and the form shall contain at least the name of the applicant and, if the applicant is a partnership or corporation, the name and title of the person making the application on behalf of the partnership or corporation; a statement that the application is made under the penalties of perjury; and a statement that the applicant gives to the City and its authorized agents the right at all reasonable times to inspect his records for the purpose of determining the persons from whom he purchases fuel oil and the persons to whom he sells or delivers fuel oil. The application shall be signed, if made by an individual, by him or his authorized agent or, if made by a partnership or corporation, by a partner, corporate officer or authorized agent. The Tax Collector may require a person other than an individual applicant signing an application on his own behalf to produce evidence of his authority to sign the application on behalf of and to bind the individual, partnership or corporation making the application; and the Tax Collector may refuse to accept an application, other than an application signed by an individual applicant on his own behalf, unless and until this evidence, satisfactory to him, has been produced, which evidence shall be attached to and form a part of the application. If the Tax Collector approves the application, he shall assign a dealer number to the applicant, which shall be unique to that applicant. The Tax Collector shall keep a record of each dealer number issued and the name of the person to whom the number is assigned. (c) The Tax Collector is authorized to make all necessary rules to implement this Section. (Ord. 76-772-484, § 4; Ord. 83-591-400, § 1) Note— Former § 807.103.