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(a) Any person, firm or corporation who delivers aviation gasoline, motor vehicle gasoline, diesel fuel, kerosene, aviation jet fuel or like substance (hereafter referred to as fuel) to any person, firm or corporation at the Kenai Municipal Airport shall pay a fuel flowage fee of two cents ($0.02) for each gallon of fuel; provided that fuel delivered to the airport solely for transport off the airport for delivery or resale to another entity is not subject to the fuel flowage fee.

(b) On or before the fifteenth (15th) day of each month, each person, firm, or corporation delivering fuel as designated in this section shall deliver to the City of Kenai Finance Department a statement showing the type of fuel, and the number of gallons delivered in the previous month, to whom delivered, and the amount due the City of Kenai under this section, and remit the statement with the amount due. The City of Kenai shall prepare statement forms for reporting and payment of fuel flowage fees.

(c) Any person, firm or corporation delivering fuel to the Kenai Municipal Airport shall furnish within ten (10) days of request by the Kenai Airport Manager all delivery tickets, purchase invoices or other records necessary to conduct any audit to determine compliance with the requirements of this section.

(d) The funds derived from fuel flowage fees shall be utilized solely for the maintenance, operation and improvement of the Kenai Municipal Airport.

(Ords. 2303-2008, 2392-2009, 2427-2009)