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Sec. 14-4. Exceptions. • (a)No license issuance fee or license tax shall be imposed or levied: (20) On or measured by receipts of aqualifyingtransportation ransportation facility directly or indirectly owned or title to which is held by the Commonwealth or any political subdivision thereof or by the United States as described in Va. Code §58.1-3606.1 and developed and/or operated pursuant to a concession under the Public -Private Transportation Act of 1995 (&56-556 et seq.) or similar federal law. (21) In anv case in which the Department of Mines, Minerals and Energy determines that the weekly U.S. Retail Gasoline price (regular grade) for the Petroleum Administration for Defense District—Lower Atlantic Region ("PADD 1 C") has increased by 20% or greater in any one-week period over the immediately preceding one-week period and does not fall below the increased rate for at least 28 consecutive days immediately following the week of such increase, then, notwithstanding any tax rate on retailers imposed by this chapter, the gross receipts taxes on fuel sales of a gas retailer made in the following license year shall not exceed 110% of therg oss receipts taxes on fuel sales made by such retailer in the license year of such increase. The Department of Mines, Minerals and Energy shall determine annually if such increase has occurred and remained in effect for such 28 -day period. For license years beginning on or after January 1, 2006, every gas retailer shall maintain separate records for fuel sales and nonfuel sales • and shall make such records available upon request by the commissioner. The provisions of this subsection shall not apply to any person or entity (i) not conducting business as a gas retailer in the city for the entire license year immediately preceding the license year of such increase or (ii) that was suhiect to a license fee in the city for the license vear immediately nrecedinE the license • Sec. 14-5. Limitations and extensions. (b) If the commissioner ascertains that any license issuance fee or license tax has not been assessed for the current license year or any of the three (3) preceding license years, or that the same has been assessed at less than the law requires, the commissioner shall assess the license issuance fee or license tax for such year or years at the rate or rates prescribed for that tax year or years adding thereto penalty and interest. Interest may be computed upon the taxes and penalty from the first day following the due date in the year in which such taxes should have been paid and shall accrue thereon from such date until payment; provided, if such assessment was 4 Va. Code §58.1-3706(E) 5 Va. Code §58.1-3903.