Chapter 5.15
NATURAL AND MANUFACTURED GAS USE TAX

Sections:

5.15.010    Levied.

5.15.020    Amount.

5.15.030    Exemptions.

5.15.040    Credits against tax.

5.15.050    Payment.

5.15.060    Collection.

5.15.070    Effective date.

5.15.010 Levied.

Pursuant to Chapter 384, Washington Laws of 1989, there is levied a use tax for the privilege of using as a consumer natural gas or manufactured gas within the city. (Ord. 322 § 1, 1990)

5.15.020 Amount.

The tax imposed by Section 5.15.010 shall be in an amount equal to the value of the article used by the taxpayer, multiplied by the rate or rates established in Section 5.08.050 of this code on the natural gas business. As used in this section, “value of the article used” does not include any amounts that are paid for the hire or use of natural gas business in transporting the gas subject to tax under this section, if those amounts are subject to tax under Section 5.08.05020of this code. (Ord. 322 § 2, 1990)

5.15.030 Exemptions.

The tax imposed by this chapter 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 Section 5.08.050 with respect to the gas for which exemption is sought under this section. (Ord. 322 § 3, 1990)

5.15.040 Credits against tax.

There shall be a credit against the tax levied under this chapter 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 Section 5.08.050 of this code by another city or state with respect to the gas for which a credit is sought under this section; or

(b)    The person consuming the gas upon which a use tax similar to the tax imposed by this chapter was paid to another city or state with respect to the gas for which credit is sought under this section. (Ord. 322 § 4, 1990)

5.15.050 Payment.

The use tax imposed by this chapter shall be paid by the consumer. (Ord. 322 § 5, 1990)

5.15.060 Collection.

The administration and collection of the tax imposed by this chapter shall, pursuant to RCW 82.14.050, be performed for the city by the Washington State Department of Revenue. The city manager for the city is authorized and directed to sign on behalf of the city that certain “Agreement between the State of Washington Department of Revenue and the City of Kirkland regarding administration and collection of local natural gas use tax.” A copy of said agreement is attached to the original of the ordinance codified in this chapter. (Ord. 322 § 6, 1990)

5.15.070 Effective date.

The natural gas use tax established by this chapter shall be imposed commencing on July 1, 1990. (Ord. 322 § 7, 1990)