Chapter 3.27
BROKERED NATURAL GAS USE TAX
Sections:
3.27.010 Exercise of use tax power.
3.27.050 Administration and collection.
3.27.010 Exercise of use tax power.
Pursuant to Chapter 384, Laws of 1989, there is hereby fixed and imposed on every person a use tax for the privilege of using natural gas or manufactured gas in the City as a consumer. (Ord. 923 § 1, 1990)
3.27.020 Amount of tax.
The amount of the tax imposed shall be an amount equal to the value of the article used by the taxpayer in the City, multiplied by the rate specified in FMC 3.26.040 (six percent). 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 subsection if those amounts are subject to tax under FMC 3.26.040. (Ord. 923 § 1, 1990)
3.27.030 Exemption.
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 FMC 3.26.040 with respect to the gas for which exemption is sought under this section. (Ord. 923 § 1, 1990)
3.27.040 Credit.
There shall be a credit against the tax levied under this section in an amount equal to any tax paid by:
A. 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, as implemented in FMC 3.26.040, by another state with respect to the gas for which a credit is sought under this subsection; or
B. The person consuming the gas upon which a use tax similar to the tax imposed by this section was paid to another state with respect to the gas for which a credit is sought under this section. (Ord. 923 § 1, 1990)
3.27.050 Administration and collection.
The use tax hereby imposed shall be paid by the consumer. The administration and collection of the tax hereby imposed shall be pursuant to RCW 82.14.050 and an administration and collection agreement with the Department of Revenue. (Ord. 923 § 1, 1990)