Chapter 3.34
USE TAX ON NATURAL GAS
Sections:
3.34.020 Administration and collection of the tax.
3.34.030 Authority of mayor and clerk-finance director.
3.34.010 Imposition and rate.
A. There is imposed on every consumer of natural gas or manufactured gas in the city of Prosser, a use tax for the privilege of using natural gas or manufactured gas in the city of Prosser.
B. The tax imposed shall be six percent of the value of the article used by the taxpayer. 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.
C. 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 RCW 35.21.870 with respect to the gas for which exemption is sought under this subsection.
D. 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 receipt tax similar to that imposed pursuant to RCW 35.21.870 by another state with respect to 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.
E. The use tax imposed shall be paid by the consumer. (Ord. 1999 (part), 1998).
3.34.020 Administration and collection of the tax.
The administration and collection of the tax imposed by this chapter shall be pursuant to RCW 82.14.050. (Ord. 1999 (part), 1998).
3.34.030 Authority of mayor and clerk-finance director.
The mayor and city clerk-finance director of the city of Prosser are 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. 1999 (part), 1998).