Chapter 4.83
NATURAL AND MANUFACTURED GAS USE TAX*
Sections:
4.83.060 Administration and collection.
4.83.070 Inspection of records.
* Code reviser’s note: Ordinance 1684, Section 2, provides for this chapter to take effect October 1, 2016.
4.83.010 Levied.
There is hereby levied and there shall be collected from every person, firm, or corporation, as authorized by RCW 82.14.230, a use tax for the privilege of using natural gas or manufactured gas within the city of Sumas as a consumer. (Ord. 1682 § 1 (part), 2016)
4.83.020 Rate.
The rate of the tax levied by Section 4.83.010 shall be an amount equal to the value of the article used by the taxpayer multiplied by one percent. The “value of the article 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 section if those amounts are subject to tax under RCW 35.21.870.
The amount of tax paid pursuant to this chapter for the article used at a single use site by a single user shall be limited to one thousand dollars per month. (Ord. 1723 § 1, 2018: Ord. 1682 § 1 (part), 2016)
4.83.030 Exemption.
The rate of the tax levied 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 RCW 35.21.870 with respect to the gas for which exemption is sought under this section. (Ord. 1682 § 1 (part), 2016)
4.83.040 Credit.
There shall be a credit against the tax levied under this chapter in an amount equal to any tax paid by:
A. 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 this subsection; or
B. The person consuming the gas upon which a use tax similar to the tax imposed by this chapter was paid to another state with respect to the gas for which a credit is sought under this subsection. (Ord. 1682 § 1 (part), 2016)
4.83.050 Payment.
The use tax levied by this chapter shall be paid by the consumer. (Ord. 1682 § 1 (part), 2016)
4.83.055 Due date.
The tax levied by this chapter shall be due and payable in monthly installments on or before the twentieth day of each month succeeding the end of the month in which the tax accrued. (Ord. 1684 § 1, 2016)
4.83.060 Administration and collection.
The administration and collection of the tax levied by this chapter shall be pursuant to RCW 82.14.050. (Ord. 1682 § 1 (part), 2016)
4.83.070 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. 1682 § 1 (part), 2016)
4.83.080 Contract with state.
The mayor is authorized to enter into a contract with the Department of Revenue for the administration and collection of this tax. (Ord. 1682 § 1 (part), 2016)