Chapter 3.62
GAS USE TAX
Sections:
3.62.040 Payment – Collection.
3.62.010 Imposed.
As authorized by RCW 82.14.230, there is hereby fixed and imposed on every person a use tax for the privilege of using natural gas or manufactured gas in the city as a consumer. The tax shall be in an amount equal to the value of the article used of the taxpayer multiplied by the rate of tax on the business of selling or furnishing gas for domestic business or industrial consumption set forth in GMC 3.60.050(B). The “value of the article used” shall have the meaning set forth in RCW 81.12.010, 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 tax under Chapter 3.60 GMC. (Ord. 1401 § 1(A), 1995).
3.62.020 Exemption.
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 GMC 3.60.050 with respect to the gas for which exemption is sought under this section. (Ord. 1401 § 1(B), 1995).
3.62.030 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 receipt tax similar to that imposed pursuant to GMC 3.60.050 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 credit is sought under this section. (Ord. 1401 § 1(C), 1995).
3.62.040 Payment – Collection.
The use tax hereby imposed shall be paid by the consumer. The administration and collection of the tax shall be by the Washington State Department of Revenue pursuant to RCW 82.14.050. (Ord. 1401 § 1(D), 1995).