Chapter 5.30
NATURAL AND MANUFACTURED GAS USE TAX
Sections:
5.30.050 Administration and collection.
5.30.060 Authority of the mayor and clerk-treasurer.
5.30.070 Annual maximum tax collected.
5.30.080 Notification requirement.
5.30.010 Gas use tax.
There is hereby levied and there shall be collected from every person in the city a use tax for the privilege of using natural gas or manufactured gas in the city as a consumer. (Ord. 1378 (part), 2008)
5.30.020 Rate.
The tax shall be imposed in an amount equal to the value of the article used by the taxpayer multiplied by the rate in effect for the tax on natural gas businesses, pursuant to RCW 35.21.870 within the city of Goldendale, and pursuant to Section 5.28.030.
“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 chapter if those amounts are subject to tax under RCW 35.21.870. (Ord. 1378 (part), 2008)
5.30.030 Exemptions.
The tax imposed 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. 1378 (part), 2008)
5.30.040 Credits.
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 section; 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 section. (Ord. 1378 (part), 2008)
5.30.050 Administration and collection.
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. 1378 (part), 2008)
5.30.060 Authority of the mayor and clerk-treasurer.
The mayor and the clerk-treasurer of the city of Goldendale are hereby authorized and directed to enter into and sign on behalf of the city a contract with the Department of Revenue for administration of the tax in the form of such contract as may be proposed by the Department of Revenue. (Ord. 1378 (part), 2008)
5.30.070 Annual maximum tax collected.
On a calendar-year basis, the maximum tax collected is limited to the first three hundred fifty thousand dollars for each customer. (Ord. 1378 (part), 2008)
5.30.080 Notification requirement.
If the taxing authority determines it to be in the best interest of the city to change the tax rate or the annual maximum tax collected, each entity that is responsible to pay the tax shall be given a ninety-day notice of the proposed change. (Ord. 1378 (part), 2008)