Chapter 3.49
USE TAX - NATURAL OR MANUFACTURED GAS

Sections:

3.49.010    EXERCISE OF REVENUE LICENSE POWER.

3.49.020    BUSINESS LICENSE - REQUIRED.

3.49.030    IMPOSITION OF USE TAX.

3.49.040    EXCEPTIONS AND DEDUCTIONS.

3.49.050    ADMINISTRATIVE PROVISIONS.

3.49.060    RULES AND REGULATIONS.

3.49.010 EXERCISE OF REVENUE LICENSE POWER.

The provisions of this chapter shall be deemed an exercise of the power of the City to license and/or tax for revenue. The provisions of this chapter are subject to periodic statutory or administrative rule changes or judicial interpretations of the ordinances or rules. The responsibility rests with the licensee or taxpayer to reconfirm tax computation procedures and remain in compliance with the City Code. (Ord. 5141 §1 (part), 2011)

3.49.020 BUSINESS LICENSE - REQUIRED.

It is unlawful for any person to engage in business in the City without having first obtained a business license pursuant to Chapter 5.02 BMC. (Ord. 5141 §1 (part), 2011)

3.49.030 IMPOSITION OF USE TAX.

Pursuant to RCW 82.14.230, there is hereby fixed and imposed upon every person for the privilege of using natural gas or manufactured gas in the City as a consumer a tax at the rate of six (6) percent of the value of the gas used. (Ord. 5141 §1 (part), 2011)

3.49.040 EXCEPTIONS AND DEDUCTIONS.

(a)    The tax 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 imposed under BMC 3.50.050.

(b)    The "value of the gas used" shall have the meaning set forth in RCW 82.12.010(2)(a), and does not include any amounts that are paid for the hire or use of a natural gas business in transporting the gas subject to this chapter if those amounts are subject to a tax which is imposed and paid under BMC 3.50.050.

(c)    There shall be allowed a deduction against the value of the gas used when: (1) 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 (2) the person consuming the gas has paid a gross receipt 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. (Ord. 5141 §1 (part), 2011)

3.49.050 ADMINISTRATIVE PROVISIONS.

The administrative provisions for taxes contained in Chapter 3.86 BMC shall be fully applicable to the provisions of this chapter except as expressly stated to the contrary herein or by State law. (Ord. 5141 §1 (part), 2011)

3.49.060 RULES AND REGULATIONS.

The Director of Financial Services, or designee, may establish administrative rules and regulations as deemed appropriate, consistent with this chapter for the purpose of enforcing and carrying out its provisions. (Ord. 5141 §1 (part), 2011)