Chapter 3.61
NATURAL OR MANUFACTURED
GAS USE TAX

Sections:

3.61.010    Use tax imposed.

3.61.020    Rate of use tax imposed.

3.61.030    Administration and collection of tax.

3.61.040    Consent to inspection of records.

3.61.050    Authorizing execution of contract for administration.

3.61.060    Penalties.

3.61.070    Effective date.

3.61.010 Use tax imposed.

There is imposed a use tax for the purposes authorized by Chapter 82.14 RCW and as specifically authorized by RCW 82.14.230 for the privilege of using natural gas or manufactured gas in the city as a consumer. The use tax shall be imposed and collected from those consumers from whom the state use tax is collected pursuant to Chapter 82.14 RCW. (Ord. 4443 § 2, 1990.)

3.61.020 Rate of use tax imposed.

A. The tax shall be imposed in an amount equal to the value of the article used by the taxpayer multiplied by the rate in effect for the tax on the natural gas businesses imposed in Auburn under RCW 35.21.870 and ACC 3.60.020. The “value of the article used” does not include any amounts that are paid for the hire or use of a natural gas business in transporting the gas subject to tax under this chapter if those amounts are subject to tax under RCW 82.14.230 if those amounts are subject to tax under RCW 35.21.870 and ACC 3.60.020.

B. The tax imposed under this section shall not apply to the use of natural or manufactured gas if the person who sold the gas to the consumer has paid a tax under RCW 35.21.870 with respect to the gas for which exemption is sought under RCW 82.14.230.

C. There shall be a credit against the tax levied under this section in an amount equal to any tax paid by:

1. The person who sold the gas to the consumer when that tax is a gross receipts tax similar to that imposed pursuant to RCW 35.21.870 by another state with respect to the gas for which a credit is sought under RCW 82.14.230; or

2. The person consuming the gas upon which a use tax similar to the tax imposed by RCW 82.14.230 was paid to another state with respect to the gas for which a credit is sought under RCW 82.14.230. (Ord. 4443 § 2, 1990.)

3.61.030 Administration and collection of tax.

The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of RCW 82.14.050. The tax imposed shall be paid by the consumer. (Ord. 4443 § 2, 1990.)

3.61.040 Consent to inspection of records.

The city consents to the inspection of such records as are necessary to qualify the city for inspection of records of the Department of Revenue, pursuant to RCW 82.32.330. (Ord. 4443 § 2, 1990.)

3.61.050 Authorizing execution of contract for administration.

The mayor and city clerk are authorized to enter into a contract with the Department of Revenue for the administration of this tax. (Ord. 4443 § 2, 1990.)

3.61.060 Penalties.

It shall be a misdemeanor punishable in accordance with ACC 1.24.010 for any seller to willfully fail or refuse to collect the tax as required by this chapter, and it shall be a misdemeanor punishable in accordance with ACC 1.24.010 for any buyer to refuse to pay any tax due under this chapter. (Ord. 5683 § 10, 2002; Ord. 4443 § 2, 1990.)

3.61.070 Effective date.

The ordinance from which this section is derived shall take effect five days after its passage, approval, and publication as provided by law, but no earlier than July 1, 1990, and the date on which the contract between the city and the state of Washington Department of Revenue for the collection and administration of the tax is effective and be effective in accordance with the guidelines established by the state of Washington Department of Revenue. (Ord. 4443 § 2, 1990.)