Chapter 3.32
PRIVILEGE AND USE TAXES ON GAS
Sections:
3.32.010 Privilege tax on sale of natural or manufactured gas.
3.32.030 Payment periods – Return requirements.
3.32.040 Taxpayer records required.
3.32.050 Failure to pay – Collection.
3.32.060 Money paid in error – Overpayment – Crediting or refund.
3.32.080 Promulgation of additional rules – Compliance required.
3.32.090 Brokered natural gas use tax.
3.32.010 Privilege tax on sale of natural or manufactured gas.
Pursuant to RCW 35.21.870, there is levied upon and there shall be collected from every person, firm, or corporation engaged in carrying on or furnishing, for a monetary consideration, natural gas or manufactured gas transported by pipeline for lighting, heating, power, and other public purposes, within or partly within the corporate limits of the town an annual tax for the privileges of so doing, such tax to be equal to six percent of the total gross subscribers’ revenues from business and residential gas service within the town, both natural and manufactured. (Ord. 90-24 § 1, 1990).
3.32.020 Deductions.
In computing the annual taxes there shall be deducted from the gross operating revenues the following items:
A. The amount of credit losses and uncollectibles actually sustained by the taxpayers;
B. Amounts derived from transactions in interstate or foreign commerce or from any business which the town is prohibited from taxing under the Constitutions of the United States or the state of Washington. (Ord. 90-24 § 2, 1990).
3.32.030 Payment periods – Return requirements.
The tax imposed herein shall be due and payable quarterly on the 15th day of November of each year for the period ending September 30th; on the 15th day of February of each year for the period ending December 31st of the preceding year; on the 15th day of May of each year for the period ending March 31st of such year; and on the 15th day of August of each year for the period ending June 30th of such year. On or before the due date, the taxpayers shall file with the town clerk-treasurer a written return, upon such forms and setting forth such information as the clerk-treasurer reasonably requires, together with the payment of the amount of tax. (Ord. 90-24 § 3, 1990).
3.32.040 Taxpayer records required.
Each taxpayer shall keep records reflecting the amount of his gross subscribers’ revenues, and such records shall be open at all reasonable times to the inspection of the town clerk-treasurer, or duly authorized subordinates, for verification of the tax returns or for the fixing of the tax of the taxpayer who fails to make such returns. Such records shall be maintained and available for inspection for three years after the due date of any applicable tax. (Ord. 90-24 § 4, 1990).
3.32.050 Failure to pay – Collection.
If any person, firm or corporation subject to this chapter fails to pay any tax required by this chapter within 30 days after the due date thereof, there shall be added to such tax, a penalty of 10 percent of the amount of such tax, and any tax due under this chapter and unpaid, and all penalties thereon, shall constitute a debt to the town, and may be collected by court proceedings, which remedies shall be in addition to all other remedies. (Ord. 90-24 § 5, 1990).
3.32.060 Money paid in error – Overpayment – Crediting or refund.
Any money paid to the town through error or otherwise not in payment of the tax imposed by this chapter or in excess of such tax shall, upon request of the taxpayer, be credited against any tax due or to become due from such taxpayer under this chapter, or upon the taxpayer’s ceasing to do business in the town, be refunded to the taxpayer. (Ord. 90-24 § 6, 1990).
3.32.070 Violation – Penalty.
Any person, firm or corporation subject to this chapter who fails or refuses to make the tax returns or to pay the tax when due, or who makes any false statement or representation in or in connection with any such application, or otherwise violates or refuses or fails to comply with this chapter, is guilty of a misdemeanor and, upon conviction thereof, shall be punished as provided in Chapter 1.12. (Ord. 90-24 § 7, 1990).
3.32.080 Promulgation of additional rules – Compliance required.
The clerk-treasurer is authorized to adopt, publish and enforce, from time to time, such rules and regulations for the proper administration of this chapter as are necessary, and it is a violation of this chapter to violate or to fail to comply with any such rule or regulation lawfully promulgated under this chapter. (Ord. 90-24 § 8, 1990).
3.32.090 Brokered natural gas use tax.
Pursuant to RCW 82.14.230, there is fixed and imposed on every person a use tax for the privilege of using natural gas or manufactured gas in the town as a consumer.
A. The amount of the tax imposed shall be an amount equal to the value of the article used by the taxpayer in the town multiplied by the rate specified in EMC 3.32.010. 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 subsection if those amounts are subject to tax under EMC 3.32.010.
B. 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 EMC 3.32.010 with respect to the gas for which exemption is sought under this subsection.
C. There shall be a credit against the tax levied under this section 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, as implemented in EMC 3.32.010, by another state with respect to the 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 section was paid to another state with respect to the gas for which a credit is sought under this subsection.
D. The use tax hereby imposed shall be paid by the consumer. The administration and collection of the tax hereby imposed shall be pursuant to RCW 82.14.050. (Ord. 90-24 § 9, 1990).