Chapter 3.87
NATURAL GAS TAX

Sections:

3.87.010    Imposed.

3.87.020    Rate.

3.87.030    Exemptions.

3.87.040    Credit.

3.87.050    Payment.

3.87.060    Administration and collection.

3.87.070    Records inspection.

3.87.010 Imposed.

A use tax, as previously generally imposed by MMC 3.84.010, is hereby fixed and imposed upon every person or entity for the privilege of using natural gas or manufactured gas in the city of Marysville as a consumer. (Ord. 2864 § 1, 2011).

3.87.020 Rate.

The tax is fixed and imposed in an amount equal to the value of the article used by the consumer multiplied by the rate of five percent on that amount of gas used monthly.

The “value of the article used” shall have the meaning set forth in RCW 82.12.010(1) and 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 MMC 3.64.030 or RCW 35.21.870. (Ord. 2864 § 1, 2011).

3.87.030 Exemptions.

The tax imposed under 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 MMC 3.64.030 or RCW 35.21.870. (Ord. 2864 § 1, 2011).

3.87.040 Credit.

There shall be a credit against the tax levied under this chapter 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 municipality or other unit of local government with respect to the gas for which a credit is sought under this subsection; or

(2) The person consuming the gas upon which a use tax similar to the tax imposed by this section was paid to another municipality or other unit of local government with respect to the gas for which a credit is sought under this subsection. (Ord. 2864 § 1, 2011).

3.87.050 Payment.

The use tax imposed shall be paid by the consumer. (Ord. 2864 § 1, 2011).

3.87.060 Administration and collection.

The city shall contract with the Department of Revenue for the administration and collection of this use tax. (Ord. 2864 § 1, 2011).

3.87.070 Records inspection.

The city of Marysville 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. 2864 § 1, 2011).