Chapter 3.09
USE TAX – NATURAL OR MANUFACTURED GAS

Sections:

3.09.010    Imposition of use tax.

3.09.020    Rate.

3.09.030    Exception and deductions.

3.09.040    Administration and collection of tax.

3.09.010 Imposition of use tax.

Effective January 1, 1992, there is hereby imposed upon every person a use tax for the privilege of using natural gas or manufactured gas in the city as a consumer. (Ord. 2336 § 1, 1992).

3.09.020 Rate.

The tax imposed in PMC 3.09.010 shall be on the value of the gas used, as authorized by RCW 82.14.230, at the same rate as the tax applicable to the furnishing of gas service as provided in PMC 5.08.030(2). (Ord. 2758 § 1, 2003; Ord. 2336 § 1, 1992).

3.09.030 Exception 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 this subsection if those amounts are subject to tax under PMC 3.08.030(3).

(2) 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 PMC 3.08.030(3) 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; or (b) the person consuming the gas has paid a 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.

(4) The use tax shall be paid by the consumer. (Ord. 2336 § 1, 1992).

3.09.040 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. (Ord. 2336 § 1, 1992).