Page 1 — : _ 0 IMPOSE AN EXCISE TAX ON ALL PERSONS ENGAGED IN THE DISTRI~ “ BUTING, REFINING OR STORAGE OF GASOLINE WITHIN THE POLICE JURIS- DICTION OF THE CITY OF PRICHARD, ALABAMA, - BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF PRICHARD AS FOLLOWS: SHGTION 1, That Ordinance No, +56 adopted ani approved on the 28th day of August 1944 shall be and the same is hereby amended to read in words and figures as follows: SECTION 5 1 5 1 1 2 344 483 34 29 95.137100 1, 5 1 5 1 1 3 423 484 55 26 90.222656 The 5 1 5 1 1 4 503 485 79 32 96.027924 City 5 1 5 1 1 5 603 487 138 26 96.027924 Council 5 1 5 1 1 6 758 488 101 26 96.152000 finds 5 1 5 1 1 7 880 496 38 18 96.082962 as 5 1 5 1 1 8 942 497 19 18 93.246681 a 5 1 5 1 1 9 983 491 116 27 91.253395 mtter 5 1 5 1 1 10 1121 493 38 24 96.783722 of 5 1 5 1 1 11 1182 493 77 26 95.864815 fact 5 1 5 1 1 12 1280 494 79 26 95.864815 that 4 1 5 1 2 0 164 515 1171 45 -1 5 1 5 1 2 1 164 515 57 25 96.356308 the 5 1 5 1 2 2 241 515 159 28 96.201942 business 5 1 5 1 2 3 424 518 35 24 96.149689 of 5 1 5 1 2 4 483 520 154 34 96.644028 selling, 5 1 5 1 2 5 661 521 253 36 96.107872 distributing, 5 1 5 1 2 6 940 525 156 31 96.300682 refining 5 1 5 1 2 7 1121 527 58 25 96.410202 and 5 1 5 1 2 8 1198 527 137 33 96.794334 storing 4 1 5 1 3 0 164 550 1153 43 -1 5 1 5 1 3 1 164 550 153 30 96.379257 gasoline 5 1 5 1 3 2 344 552 38 25 96.270065 in 5 1 5 1 3 3 402 551 56 27 95.522438 the 5 1 5 1 3 4 481 554 119 26 96.446075 Police 5 1 5 1 3 5 620 556 241 26 96.062141 Jurisdiction 5 1 5 1 3 6 882 558 36 25 96.173569 of 5 1 5 1 3 7 960 559 75 26 94.375565 this 5 1 5 1 3 8 1062 560 73 32 94.517830 city 5 1 5 1 3 9 1160 563 157 30 94.517830 requires 4 1 5 1 4 0 163 585 1254 44 -1 5 1 5 1 4 1 163 585 219 30 95.880470 supervision 5 1 5 1 4 2 402 587 56 25 96.588699 and 5 1 5 1 4 3 479 589 203 29 95.769745 regulation 5 1 5 1 4 4 701 589 38 32 96.889374 by 5 1 5 1 4 5 761 590 76 26 96.401619 this 5 1 5 1 4 6 863 592 77 30 96.452988 City 5 1 5 1 4 7 978 594 100 25 78.594032 under 5 1 5 1 4 8 1100 595 57 26 96.030380 its 5 1 5 1 4 9 1179 597 119 30 96.264832 police 5 1 5 1 4 10 1319 604 98 25 95.874329 power 4 1 5 1 5 0 162 617 1197 41 -1 5 1 5 1 5 1 162 617 36 25 95.514420 to 5 1 5 1 5 2 220 625 157 25 96.048950 suppress 5 1 5 1 5 3 400 622 194 34 96.354164 nuisances, 5 1 5 1 5 4 621 630 158 25 95.950844 preserve 5 1 5 1 5 5 798 625 58 25 96.790634 the 5 1 5 1 5 6 879 627 117 31 95.273651 public 5 1 5 1 5 7 1017 630 118 25 95.433365 morals 5 1 5 1 5 8 1159 630 57 25 96.373665 and 5 1 5 1 5 9 1236 631 123 27 96.449593 health 4 1 5 1 6 0 161 652 1171 48 -1 5 1 5 1 6 1 161 652 58 25 96.624352 and 5 1 5 1 6 2 242 654 212 35 96.342682 sanitation, 5 1 5 1 6 3 480 657 135 30 96.114388 prevent 5 1 5 1 6 4 641 658 113 35 96.405571 fires, 5 1 5 1 6 5 779 666 156 26 96.594543 suppress 5 1 5 1 6 6 958 662 199 33 95.906105 disorderly 5 1 5 1 6 7 1180 666 152 34 96.269867 conduct, 4 1 5 1 7 0 161 687 1191 47 -1 5 1 5 1 7 1 161 687 135 29 95.477478 prevent 5 1 5 1 7 2 320 688 156 27 96.392609 breaches 5 1 5 1 7 3 500 691 36 25 96.754761 of 5 1 5 1 7 4 556 691 60 25 96.581291 the 5 1 5 1 7 5 640 699 98 24 96.899780 peace 5 1 5 1 7 6 758 694 57 25 95.418228 and 5 1 5 1 7 7 837 696 141 25 92.323395 furnish 5 1 5 1 7 8 998 698 119 30 96.334801 police 5 1 5 1 7 9 1137 699 215 35 96.673012 protection; 4 1 5 1 8 0 160 719 1234 47 -1 5 1 5 1 8 1 160 719 57 25 96.166977 and 5 1 5 1 8 2 240 720 78 26 96.099754 that 5 1 5 1 8 3 340 722 55 25 96.099754 the 5 1 5 1 8 4 421 725 116 24 96.543594 excise 5 1 5 1 8 5 558 725 61 26 96.760818 tax 5 1 5 1 8 6 638 727 121 25 96.418274 herein 5 1 5 1 8 7 779 728 118 26 96.435081 levied 5 1 5 1 8 8 920 730 32 24 95.357826 is 5 1 5 1 8 9 975 731 100 25 95.357826 found 5 1 5 1 8 10 1098 731 37 25 96.730576 to 5 1 5 1 8 11 1154 733 42 26 95.506554 be 5 1 5 1 8 12 1217 740 177 26 96.237144 necessary 4 1 5 1 9 0 160 754 1252 41 -1 5 1 5 1 9 1 160 754 37 25 95.076965 to 5 1 5 1 9 2 221 761 115 20 95.748711 secure 5 1 5 1 9 3 361 758 77 25 95.899849 such 5 1 5 1 9 4 458 760 201 29 94.259827 regulation 5 1 5 1 9 5 680 761 58 25 96.726234 and 5 1 5 1 9 6 759 763 199 30 95.739090 protection 5 1 5 1 9 7 978 765 54 25 96.754234 and 5 1 5 1 9 8 1059 766 36 26 96.598335 is 5 1 5 1 9 9 1116 767 120 26 95.840393 levied 5 1 5 1 9 10 1255 769 56 24 95.840393 for 5 1 5 1 9 11 1336 769 76 26 96.678505 that 4 1 5 1 10 0 158 792 655 34 -1 5 1 5 1 10 1 158 794 139 26 96.608154 purpose 5 1 5 1 10 2 319 792 79 30 96.796181 only 5 1 5 1 10 3 417 792 61 25 88.346809 and 5 1 5 1 10 4 496 793 57 25 96.441269 not 5 1 5 1 10 5 577 795 55 24 96.629379 for 5 1 5 1 10 6 655 801 158 25 96.613113 revenue, 2 1 6 0 0 0 145 857 1311 833 -1 3 1 6 1 0 0 157 857 1135 43 -1 4 1 6 1 1 0 157 857 1135 43 -1 5 1 6 1 1 1 157 857 140 27 96.640999 SECTION 5 1 6 1 1 2 319 860 32 28 95.690674 2, 5 1 6 1 1 3 376 860 37 25 96.441399 As 5 1 6 1 1 4 435 861 82 25 96.564690 used 5 1 6 1 1 5 537 862 40 25 96.564690 in 5 1 6 1 1 6 599 862 73 26 96.535362 this 5 1 6 1 1 7 697 864 193 35 96.523781 ordinance, 5 1 6 1 1 8 916 866 57 25 96.947571 the 5 1 6 1 1 9 994 867 81 26 96.763588 term 5 1 6 1 1 10 1098 869 194 31 95.551872 gasoline" shall include gasoline, naptha or any other liquid motor fuel commonly used to operate an internal combusition engine; pro~ vided that nothing in this ordinance shall apply to those pro- ducts known commercially as Kerosene, Kerosene 5 1 6 2 4 7 1153 1007 114 35 95.592903 oils, fuel 4 1 6 2 5 0 155 1028 1173 45 -1 5 1 6 2 5 1 155 1028 77 26 86.521210 oil or crude 5 1 6 2 5 4 455 1032 93 34 76.496750 oil, commonly used for lighting, heating or industrial purposes, except when such products are wed asa substitute for gasoline in the operation of a motor vehicle, The wort person means and includes person, copartnerships, corporations, companies, associations, incofporated or other~ wise, singular or plural, The term distributor shall inelude any person as herein defined who engages in the selling or distribution of gasoline within the police jurisdiction of The City of Prichard at wholesale or retail, The word res 4 1 6 3 2 0 149 1332 1133 50 -1 5 1 6 3 2 1 149 1332 118 27 92.909042 finer shall inelude any person who manufactures, blends, distills, compounds, or mixes any two or more products in the production of a liquid motor fuel, or gasoline as herein defined, The term storer 5 1 6 4 2 5 708 1449 36 19 96.691780 as 5 1 6 4 2 6 765 1443 123 27 95.326447 herein 5 1 6 4 2 7 906 1445 140 27 95.326447 defined 5 1 6 4 2 8 1067 1448 98 26 96.273605 shall 5 1 6 4 2 9 1187 1449 138 27 96.329002 include 4 1 6 4 3 0 148 1472 1215 43 -1 5 1 6 4 3 1 148 1475 59 26 95.974220 any 5 1 6 4 3 2 229 1476 119 26 96.741318 person 5 1 6 4 3 3 366 1472 60 26 96.741318 who 5 1 6 4 3 4 448 1472 112 37 96.443375 ships, 5 1 6 4 3 5 589 1481 114 21 95.667778 causes 5 1 6 4 3 6 728 1475 33 27 95.667778 to 5 1 6 4 3 7 784 1477 40 27 96.326729 be 5 1 6 4 3 8 844 1478 155 36 95.634590 shipped, 5 1 6 4 3 9 1026 1487 38 19 95.634590 or 5 1 6 4 3 10 1082 1483 161 26 93.089600 receives 5 1 6 4 3 11 1268 1490 95 25 91.884590 gaso- 4 1 6 4 4 0 148 1505 1212 41 -1 5 1 6 4 4 1 148 1505 75 24 79.899918 line 5 1 6 4 4 2 248 1512 36 18 96.564796 as 5 1 6 4 4 3 307 1506 119 26 96.739754 herein 5 1 6 4 4 4 446 1508 152 36 96.005592 defined, 5 1 6 4 4 5 625 1511 122 26 96.248161 within 5 1 6 4 4 6 768 1512 52 25 96.547401 the 5 1 6 4 4 7 845 1515 119 29 96.553490 police 5 1 6 4 4 8 988 1516 236 30 96.299896 jurisdiction 5 1 6 4 4 9 1246 1520 35 24 96.996445 of 5 1 6 4 4 10 1304 1519 56 26 96.070404 the 4 1 6 4 5 0 148 1538 1211 45 -1 5 1 6 4 5 1 148 1538 77 31 96.286148 City 5 1 6 4 5 2 248 1540 38 24 96.993790 of 5 1 6 4 5 3 307 1541 157 26 95.795830 Prichard 5 1 6 4 5 4 487 1543 39 25 96.898026 in 5 1 6 4 5 5 546 1549 59 26 96.367050 any 5 1 6 4 5 6 628 1546 156 32 95.957939 quantity 5 1 6 4 5 7 805 1548 116 26 96.431633 stores 5 1 6 4 5 8 943 1556 78 19 96.431633 same 5 1 6 4 5 9 1043 1556 41 20 94.894615 on 5 1 6 4 5 10 1106 1558 57 25 94.894615 any 5 1 6 4 5 11 1184 1553 175 27 95.996376 container 4 1 6 4 6 0 147 1573 1194 46 -1 5 1 6 4 6 1 147 1573 57 24 96.598724 and 5 1 6 4 6 2 223 1573 179 28 96.889023 withdraws 5 1 6 4 6 3 426 1583 77 19 96.865547 same 5 1 6 4 6 4 523 1578 83 26 96.578003 from 5 1 6 4 6 5 625 1580 138 31 96.183846 storage 5 1 6 4 6 6 782 1582 61 24 96.337624 for 5 1 6 4 6 7 865 1589 58 25 96.673714 any 5 1 6 4 6 8 945 1591 153 28 96.587059 purpose, 5 1 6 4 6 9 1120 1586 141 27 96.686165 whether 5 1 6 4 6 10 1283 1589 58 25 96.783073 for 4 1 6 4 7 0 146 1607 1153 41 -1 5 1 6 4 7 1 146 1607 78 25 73.511353 sale 5 1 6 4 7 2 246 1613 35 19 96.646034 or 5 1 6 4 7 3 306 1609 97 26 96.126961 other 5 1 6 4 7 4 425 1610 234 32 83.461281 disposition, 5 1 6 4 7 5 704 1615 56 25 75.462334 The 5 1 6 4 7 6 784 1615 80 26 78.772263 tern 5 1 6 4 7 7 888 1618 95 30 94.468887 City of Prichard" as used herein shall be construed to mean City of Prichard, Alabama, SECTION 3. Every distributor, fefiner or storer of gasoline as herein defined, shall pay exeise tax of one cent($,01) per gallon upon the selling, distribution, storing or with~ drawal from storage for use or sale of gasoline within the police jurisdictién of the City of Prichard 9 provided, how~ ever, that the excise tax herein levied shall not apply to sale of gasoline for delivery to points beyond the police : Jurisdiction of the City of Prichard, and provided further that where the excise tax herein imposed shall have been paid to the City of Prichard by one distributor, refiner or storer, it shall be sufficient, the intention being that the tax shall be paid but one, Evidence satisfactory to the Mayor shall be submitted by any person making sales for de~ livery at points beyond the police jurisdiction of the City of Prichard, SECTION 4, The excise tax imposed by section 3 hereof shail apply to persons as flefined herein, storing gasoline and dise tributing same or allowing same to be withdrawn from storage for sale or other use; provided that persons selling gasoline or its substitutes shall report and pay the tax on the basis of their sales; refiners, storers and distributors making | sales for resale, shall compute and pay the tax herein levied upon the basis of their withdrawals or wholesale sales, Page 2 e— ee 7 e ~ page 27 7 wes othe ordinance. Noe -659---- -. +2. nnn oe 7 DECTION 5. The tax herein levied shall bea held to constitute a debt due the City of Prichard and all of the property of tha distributor, refiner or storer shall be held liable for the payment there of, wheresoever located. Such debt shall constitute al lien , superior to all other liens except claims of the United States Government or the State of Alabama against such property. ee SECTION 6, Any petson violating any of the provisions of this. ordinance shall be guilty of an offense against the City of Prichard and shall on conviction be fined not more than one Hundred ($100.00) Dolllars and may also be imprhsoned in the City Jail for not more than six months, one or both att the discretion of the Judge trying the casa, and each day's violation shall constitute a deparate offense. SECTION 7. AlL ordinances and parts of ordinances in confliction with this ordinance are hereby expressly repealed, providing that nothing herein shall be held or construed to repeal any ordinances heretofore adopted providing for the edllection | of an excise tax upon the sale, withdrawal or distribution of gasoline until all such taxes which accrued prior to the adoption of this ordinance are paid in full. And provided further that nothing in this ordinance shall be held or construed to repeal any annual License tax heretofore imposed upon any person for the privilege of operating a retail gasoline service station pump, service station or any other occupatioh for which an annual license fee has been fixed by a City Ordinances and further provided that nothing herein shall be held or construed to repeal or modify an ordinance imposing an excise tax upon all persons engaged in the distribution, refining or storaga of gasoline within the corporate Limits of the ity of Prichard. Adppted and approved this the 28th day of August 1944. it Berniece H, Centanne, City Clerk Adopted and approved this the _22nd Day of October, 1956. G.V. DISMUKES, MAYOR Attest: Berniece H. Centanne, City Cle rk a Published in The Citizen Oct. 25, 1956 ae