In addition to any fees or taxes otherwise provided for by law, every dealer, seller or user engaging in Portland in the sale, use or distribution of Motor Vehicle Fuel or Use Fuel must:

1. A. Not later than the 25th day of each calendar month, submit a report to the Tax Administrator on forms prescribed by the Tax Administrator of all Motor Vehicle Fuel sold, used or distributed by them in Portland as well as all such fuel sold, used or distributed in Portland by a purchaser thereof upon which sale, use or distribution the dealer or seller has assumed liability for the applicable Motor Vehicle Fuel Tax during the preceding calendar month.
2. B. Except as provided in ORS 319.690 and ORS 319.692, not later than the 20th day of each calendar month, submit a report to the Tax Administrator on forms prescribed by the Tax Administrator of all use fuel sold, used or distributed by them in Portland as well as all such fuel sold, used or distributed in Portland by a purchaser thereof upon which sale, use or distribution the dealer or seller has assumed liability for the applicable Motor Vehicle Fuel Tax during the preceding calendar month.
3. C. Pay a Motor Vehicle Fuel Tax computed on the basis of 10 cents per gallon of such Motor Vehicle Fuel or Use Fuel so sold, used or distributed as shown by such statement in the manner and within the time provided in Portland City Code or Administrative Rules promulgated in accordance with this Chapter.