Chapter 3.18
NATURAL OR MANUFACTURED GAS USE TAX1
Sections:
3.18.020 Rate of use tax imposed.
3.18.030 Administration and collection of tax.
3.18.040 Consent to inspection of records.
3.18.050 Authorizing execution of contract for administration.
3.18.010 Use tax imposed.
As authorized by RCW 82.14.230, as now enacted or hereafter amended, 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. The use tax is applied to bulk purchases of gas (brokered), which are allowed to be purchased by certain businesses in the state of Washington. The use tax shall be imposed and collected from those consumers from whom the state use tax is collected pursuant to Chapter 82.14 RCW. (Ord. 2025-939 § 2 (Exh. A))
3.18.020 Rate of use tax imposed.
A. The tax shall be imposed at a rate of five percent of the value of the gas used. The value of the gas 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 chapter, if those amounts are subject to tax under RCW 82.14.230, or if those amounts are subject to tax under RCW 35.21.870.
B. 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 RCW 35.21.870, with respect to the gas for which exemption is sought under RCW 82.14.230.
C. There shall be a credit against the 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 RCW 82.14.230; or (2) the person consuming the gas upon which a use tax similar to the tax imposed by RCW 82.14.230 was paid to another state, with respect to the gas for which a credit is sought under RCW 82.14.230. (Ord. 2025-939 § 2 (Exh. A))
3.18.030 Administration and collection of tax.
The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of RCW 82.14.050, as now enacted or hereafter amended. The tax imposed shall be paid by the consumer. (Ord. 2025-939 § 2 (Exh. A))
3.18.040 Consent to inspection of records.
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. 2025-939 § 2 (Exh. A))
3.18.050 Authorizing execution of contract for administration.
The finance director or the finance director’s designee is authorized to enter into a contract with the Department of Revenue for the administration of this tax. (Ord. 2025-939 § 2 (Exh. A))
Code reviser’s note: Per Ord. 2025-939, this chapter is effective June 1, 2026.