Chapter 3.78
BROKERED NATURAL GAS USE TAX
Sections:
3.78.010 Tax imposed – Credit – Collection.
3.78.010 Tax imposed – Credit – Collection.
(1) Pursuant to existing laws there is hereby fixed and imposed on every person a use tax for the privilege of using natural gas from manufactured gas in the city as a consumer.
(2) The amount of the tax imposed shall be an amount equal to the value of the article used by the taxpayer in the city, multiplied by the rate specified in the Washougal Municipal Code. “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 the Washougal Municipal Code.
(3) 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 the city’s tax structure with respect to the gas for which exemption is sought under this subsection.
(4) There shall be a credit against the tax levied under this section 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, as implemented in the Washougal Municipal Code by another state with respect to the gas for which a credit is sought under this subsection; or
(b) 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.
(5) 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 82.15.050. (Ord. 999 § 1, 1990)
3.78.020 Effective date.
The ordinance codified in this chapter shall take effect and be in force five days from and after its passage according to law, and shall be imposed on the first day of September, 1990. (Ord. 999 § 2, 1990)