Chapter 3.54BROKERED NATURAL GAS USE TAX

Sections:

3.54.010
Definitions.
3.54.020
Brokered Natural Gas Use Tax.
3.54.030
Appeal, Administration and Enforcement.
3.54.010Definitions.

The definitions contained within LMC Chapter 3.52 are hereby incorporated into this Chapter by reference. In construing, administering, interpreting or collecting the tax authorized by this Chapter, authorized representatives of the Washington State Department of Revenue may rely upon relevant definitions as contained within RCW Title 82. (Ord. 519 § 1 (part), 2010.)

3.54.020Brokered Natural Gas Use Tax.

A. Pursuant to RCW 82.14.230, 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.

B. The amount of the tax imposed is an amount equal to the value of the article used by the taxpayer in the City, multiplied by the tax rate of six percent (6.0%) or if different, the maximum rate permitted by appropriate RCW. 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 LMC 3.52.050 (D).

C. There may be exempted from taxation value otherwise taxable if the person who sold the gas to the consumer has already paid a tax under LMC 3.52.050 (D) with respect to the gas for which exemption is sought under this subsection.

D. There is a credit against the tax levied under this section in an amount equal to any tax paid by the person:

1. who sold the gas to the consumer when the tax is a gross receipts tax similar to that imposed pursuant to RCW 35.21.870, as implemented in LMC 3.52.050 (D), by another state with respect to the gas for which a credit is sought under this subsection; or

2. 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.

E. The use tax hereby imposed is paid by the consumer. The administration and collection of the tax shall be conducted by the Washington State Department of Revenue (DOR), pursuant to RCW 82.14.050, and the DOR may deduct a percentage amount not to exceed two percent of the taxes collected. Funds collected through this use tax shall be distributed to the City and may be used to make refunds as the DOR may determine. (Ord. 555 § 1 (part), 2012; Ord. 519 § 1 (part), 2010.)

3.54.030Appeal, Administration and Enforcement.

A. As stated in RCW 82.14.050, the City Manager is hereby authorized to enter all necessary contracts with the State for the purpose of facilitating the administration and collection of this tax. Administration and collection of the taxation program authorized under this Chapter shall be conducted by the State of Washington pursuant to the provisions of RCW Title 82, as the same exist or may hereafter be amended. The Department of Revenue may adopt additional rules and regulations, and undertake administrative actions in accordance with the state Administrative Procedures Act, to facilitate the enforcement, administration and collection of the tax authorized herein as the Department of Revenue may deem necessary.

B. For the purpose of enforcing the collection of this tax and administering the taxation program authorized herein, the Washington State DOR shall the power to construe, interpret, administer and enforce the provisions of the Chapter. It is unlawful for any person to violate or fail to comply with any such rule, law or regulation.

C. Applications for refunds or credits of taxes paid pursuant to this Chapter shall be made to the Washington State Department of Revenue as stated in RCW Chapter 82.32 as the same exist or may hereafter be amended. (Ord. 519 § 1 (part), 2010.)