Chapter 3.05
ADDITIONAL SALES AND USE TAX
Sections:
3.05.010 Gas line use tax.
There is levied upon and shall be collected from every person, firm, company or corporation in the city a use tax for the privilege of using natural gas or manufactured gas within the city as a consumer.
(a) The tax shall be imposed at the rate of six percent of the value of the article used by the taxpayer within the city. 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 under this section, if those amounts are subject to tax under Section 3.30.020(b);
(b) The tax imposed under this section shall not apply to use of natural or manufactured gas if the person who sold the gas to the consumer has paid a tax under Section 3.30.020(b) with respect to the gas for which exemption is sought under this subsection;
(c) There shall be a credit against this 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 this section; or
(2) 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 subsection;
(d) The use tax herein imposed shall be paid by the consumer. The administration and collection of the tax hereby imposed shall be pursuant to RCW 82.14.050;
(e) The mayor is authorized to execute a contract with the Department of Revenue of the state of Washington for the administration and collection of the tax imposed by this section. (Ord. 896 § 3 (part), 2011).
3.05.020 Fee proceeds.
The tax collected by the city pursuant to Section 3.05.010(a) shall be paid into the funds as follows: sixty percent of said sum shall be deposited to the street improvement reserve of the street fund; twenty percent of said sum shall be deposited to the parks and recreation improvement reserve of the general reserve fund; and twenty percent of said sum shall be deposited to the general fund. (Ord. 896 § 3 (part), 2011).
3.05.030 Record inspection.
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. 896 § 3 (part), 2011).
3.05.040 Violation—Penalty.
Any seller who fails or refuses to collect the tax as required with the intent to violate the provisions of this chapter or to gain some advantage or benefit, either direct or indirect, and any buyer who refuses to pay any tax due under this chapter shall be guilty of a misdemeanor, and upon conviction thereof shall be fined no more than five hundred dollars or imprisoned for not more than six months, or by both such fine and imprisonment. (Ord. 896 § 3 (part), 2011).