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.