Chapter 5.82
TAX – BROKERED SALES
OF NATURAL GAS
Sections:
5.82.010 Imposed.
Pursuant to Chapter 384, Laws of 1989, 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. (Ord. 2851 § 1, 1990)
5.82.020 Rate.
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 6.0 percent. 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 section if those are amounts are subject to tax pursuant to WCC 5.84.020. (Ord. 2898 § 1, 1991; Ord. 2851 § 2, 1990)
5.82.030 Applicability.
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 WCC 5.84.020 with respect to the gas for which exemption is sought under this section. (Ord. 2851 § 3, 1990)
5.82.040 Credits.
There shall be a credit against the tax levied under this chapter 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 chapter was paid to another state with respect to the gas for which a credit is sought under this section. (Ord. 2851 § 4, 1990)
5.82.050 Consumer to pay tax.
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 82.14.050. (Ord. 2851 § 5, 1990)