Fuel Tax

Fuel Tax-Effective January 1, 2018

On November 7, 2017, voters in the City of Silverton approved a local tax on motor vehicle fuel.  Ordinance 17-09 was passed by City Council on June 7, 2017 to add Chapter 3.10 to the City’s Municipal Code outlining the administration of a motor vehicle fuel tax. The net revenues generated by the tax will be used only for planning, financing, design, construction, maintenance, repair, and operation of public highways, roads, and streets in the City.

Projects that may be funded by the tax include:

  • Overlay of downtown City owned streets
  • Slurry sealing or overlay of neighborhood streets

The tax applies to all fuel sold, used, or distributed within the City of Silverton’s city limits. The City will be directly administering the program and any questions should be directed to the Finance Department.

Frequently Asked Questions

You need to complete the the Fuel Tax-Application for Motor Vehicle Fuel Dealer and a City of Silverton Business License and return them to the City of Silverton, Attn: Finance Department, 410 N Water, Silverton OR 97381 or finance [at] silverton.or.us (subject: City%20of%20Silverton-Fuel%20Tax) (finance[at]silverton[dot]or[dot]us).

Yes. Oregon, the other local jurisdictions, and the City are all separate taxing entities.

A dealer is any person who: 1) Imports or causes to be imported motor vehicle fuel for sale, use, or distribution in the City of Silverton; or 2) Produces, refines, manufactures, or compounds motor vehicle fuels in the City for use, distribution, or sale in the City; or 3) Acquires in the City for sale, use, or distribution in the City motor vehicle fuels with respect to which there has been no City of Silverton license tax previously incurred.

Motor vehicle fuel as defined by the City of Silverton includes gasoline, diesel, and any other flammable or combustible gas or liquid by whatever name such gas or liquid is known or sold, usable as fuel for the operation of motor vehicles, except gas, or liquid for purposes other than the propulsion of motor vehicles.

The tax must be collected for all fuel sold, used, or distributed on or after January 1, 2018.

Any person who performs the acts of a dealer. Generally, if you purchase fuel outside the City and transport it into the City using your own vehicles or by common carrier, you must be licensed. If you always buy fuel from another licensed dealer of the City, the tax will be included in the purchase price of the fuel and you need not be licensed with the City. However, the answer to this question is often not immediately apparent.

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