Chapter 3.14
NATURAL GAS USE TAX

Sections:

3.14.010    Imposed.

3.14.020    Rate and exemption.

3.14.030    Credit.

3.14.040    Collection and administration.

3.14.050    Notification of exemption from use tax.

3.14.010 Imposed.

Pursuant to RCW 82.14.230, there is 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. (Ord. 855 § 1 (part), 1995)

3.14.020 Rate and exemption.

A.    The amount of tax imposed shall be an amount equal to the value of the article used by the taxpayer in the city, multiplied by the rate applicable to the gross income derived from natural gas sales as authorized by Section 5.08.020(B)(2). The “value of the article used,” does not include any amounts that are paid for the hiring or use of a natural gas business in transporting the gas subject to tax under this section if those amounts are subject to tax under Section 5.08.020(B)(2).

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 Section 5.08.020(B)(2) with respect to the gas for which exemption is sought under this subsection. (Ord. 855 § 1 (part), 1995)

3.14.030 Credit.

There shall be a credit against the tax levied under this section in an amount equal to any tax paid by:

A.    The person/entity 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, as implemented in Section 5.08.020(B)(2), by another state with respect to the gas for which a credit is sought under this subsection; or

B.    The person/entity 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. (Ord. 855 § 1 (part), 1995)

3.14.040 Collection and administration.

The use tax imposed shall be paid by the consumer. The administration and collection of the tax hereby imposed shall be conducted by the state, pursuant to RCW 82.14.050. (Ord. 855 § 1 (part), 1995)

3.14.050 Notification of exemption from use tax.

Every person/entity who purchases for consumption or sells, distributes, transmits, furnishes, manufactures or otherwise carries on such business involving natural or manufactured gas within the city who is exempt from the taxing provisions of this chapter or allowed a credit under stated provisions, or under either federal, state or local laws, shall have the burden of notifying the city clerk in writing of the exemption or credit and the basis for such exemption or credit. Unless and until the person/entity notifies the city clerk of the exemption or credit in writing, then the person/entity shall be held responsible for payment of the tax. (Ord. 855 § 1 (part), 1995)