4.10.040 Use tax on the privilege of using natural gas or manufactured gas as a consumer.
A. 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 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 gas distribution business set forth in BCC 4.10.030(A). The “value of the article used” shall have the meaning set forth in RCW 82.12.010(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 BCC 4.10.030(A).
B. 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 BCC 4.10.030(A) with respect to the gas for which exemption is sought under this subsection.
C. 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 BCC 4.10.030(A) by another state with respect to the 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.
D. 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, as now or hereafter amended. (Ord. 4841 § 3, 1995.)