Chapter 3.22
NATURAL OR
MANUFACTURED GAS TAX1
Sections:
3.22.040 Administration and collection.
3.22.010 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 of Mount Vernon as a consumer. The tax shall be in an amount equal to the value of the article used by 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 MVMC 5.48.050(A). The “value of the article used” shall have the meaning set forth in RCW 81.12.010(1), 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 this section if those amounts are subject to tax under MVMC 5.48.050(A). (Ord. 2897 § 1(A), 1998).
3.22.020 Exemptions.
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 MVMC 5.48.050(A) with respect to the gas for which exemption is sought under this section. (Ord. 2897 § 1(B), 1998).
3.22.030 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 receipts tax similar to that imposed pursuant to MVMC 5.48.050(A) 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. 2897 § 1(C), 1998).
3.22.040 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 by the Washington State Department of Revenue pursuant to RCW 82.14.050. (Ord. 2897 § 1(D), 1998).
For the tax on providers or utility services, see Chapter 5.48 MVMC.