Chapter 3.58
NATURAL OR MANUFACTURED GAS USE TAX
Sections:
3.58.060 Administration and collection.
3.58.070 Inspection of records.
3.58.010 Levied.
There is levied and 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 as a consumer. [Ord. 1090 § 1, 1990.]
3.58.020 Rate.
The rate of tax levied by CMC 3.58.010 shall be an amount equal to the value of the article used by the taxpayer multiplied by three percent. The “value of the article used” does not include any amounts that are paid for the hire or use of 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. [Ord. 1090 § 2, 1990.]
3.58.030 Exemption.
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 (see CMC 5.03.060) with respect to the gas for which exemption is sought under this section. [Ord. 1090 § 3, 1990.]
3.58.040 Credit.
There shall be a credit against the tax levied under this chapter in an amount equal to any tax paid by:
(1) 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 gas for which a credit is sought under this subsection; or
(2) 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. 1090 § 4, 1990.]
3.58.050 Payment.
The use tax levied by this chapter shall be paid by the consumer. [Ord. 1090 § 5, 1990.]
3.58.060 Administration and collection.
The administration and collection of the tax levied by this chapter shall be pursuant to RCW 82.14.050. [Ord. 1090 § 6, 1990.]
3.58.070 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. 1090 § 7, 1990.]
3.58.080 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. 1090 § 8, 1990.]
3.58.090 Violation – Penalty.
Any person, firm or corporation violating or failing to comply with the provisions of this chapter or any lawful rule or regulation adopted pursuant thereto shall be guilty of a misdemeanor. [Ord. 1090 § 9, 1990.]