Chapter 3.03
USE TAX—NATURAL OR MANUFACTURED GAS
Sections:
3.03.020 Imposition of tax—Amount—Exemptions.
3.03.030 Administration and collection.
3.03.040 Consent to inspection of records.
3.03.050 Contract for administration of tax by state.
3.03.070 Rules for administration and enforcement.
3.03.010 Definitions.
As used in this chapter:
(a) “City” means the city of Othello.
(b) “Person” or “persons” means individuals of either sex, firms, company partnerships, corporations and other associations of natural persons, whether acting by themselves or by servants, agents or employees. (Ord. 1407 § 2 (part), 2014: Ord. 873 § 2, 1992).
3.03.020 Imposition of tax—Amount—Exemptions.
(a) Effective July 1, 1992, there is imposed upon every person a use tax for the privilege of using natural gas or manufactured gas in the city as a consumer.
(b) Tax Amount. The amount levied upon every person engaged in or carrying on any business subject to the tax under this chapter shall be calculated using the following formula:
(1) From December 1, 1999, and thereafter, the rate shall be six percent each month of gross income.
(c) Exceptions and Deductions.
(1) 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 Chapter 3.02.
(2) The tax imposed under this section shall not apply to the use of natural or manufactured gas if the person who sold gas to the consumer has paid a tax under Chapter 3.02 with respect to the gas for which exemption is sought under this section.
(3) There shall be allowed a deduction against the value of the gas used when:
(A) The person who sold the gas to the consumer has paid a gross receipts tax similar to that imposed under this section to another state;
(B) The person consuming the gas has paid gross receipts tax similar to that imposed under this section to another state. The deduction shall be with respect to and in the amount of the value of the gas for which the gross receipts tax was paid.
(C) The use tax shall be paid by the consumer. (Ord. 1407 § 2 (part), 2014: Ord. 1101 § 1 (part), 2001: Ord. 1041 § 1, 1999: Ord. 1033 § 1 (part), 1999; Ord. 1012 § 1, 1998: Ord. 873 § 3, 1992).
3.03.030 Administration and collection.
The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of RCW 82.14.050. (Ord. 1407 § 2 (part), 2014: Ord. 873 § 4, 1992).
3.03.040 Consent to inspection of records.
The city of Othello 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. 1407 § 2 (part), 2014: Ord. 873 § 5, 1992).
3.03.050 Contract for administration of tax by state.
The mayor is authorized for and on behalf of the city to enter into a contract with the Washington State Department of Revenue for the administration of this tax. (Ord. 1407 § 2 (part), 2014: Ord. 873 § 6, 1992).
3.03.060 Use of funds.
Commencing January 1, 2018, and thereafter, the revenues collected by the city under this chapter shall be received into the city’s general fund for general operating and capital expenses of the city. (Ord. 1501 § 2, 2017: Ord. 1484 § 4, 2016: Ord. 1453 § 1, 2015: Ord. 1422 § 1, 2014: Ord. 1407 § 2 (part), 2014: Ord. 1387 § 1, 2013: Ord. 1172 § 1, 2003; Ord. 1101 § 1 (part), 2001: Ord. 1033 § 1 (part), 1999: Ord. 873 § 7, 1992).
3.03.070 Rules for administration and enforcement.
The city administrator is authorized to adopt, publish and enforce, from time to time, such rules and regulations for the proper administration of this chapter as shall be necessary, and it shall be violation of this chapter to violate or fail to comply with any such rule or regulation lawfully promulgated hereunder. (Ord. 1407 § 2 (part), 2014: Ord. 873 § 9, 1992).