Chapter 3.20
NATURAL OR MANUFACTURED
GAS LINE USE TAX*
Sections:
3.20.010 Imposed.
3.20.020 Rate.
3.20.030 Exemptions.
3.20.040 Credits.
3.20.050 Administration and collection.
3.20.060 Contract execution.
*State law reference(s) – Natural gas tax, Chapter 82.14 RCW.
3.20.010 Imposed.
There is hereby levied and there shall be collected from every person in this city a use tax for the privilege of using natural gas or manufactured gas within the city as a consumer.
(Ord. No. 2927, § 1(3.50.010), 6-19-90)
3.20.020 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 the natural gas businesses under RCW 35.21.870 within the city under KCC 3.18.020(A)(2). 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 RCW 35.21.870.
(Ord. No. 2927, § 1(3.50.020), 6-19-90)
3.20.030 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. No. 2927, § 1(3.50.030), 6-19-90)
3.20.040 Credits.
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 by another state with respect to the gas for which a credit is sought under this section; 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.
(Ord. No. 2927, § 1(3.50.040), 6-19-90)