3.28.110 Natural gas use tax.
A. Tax Imposed. There is fixed and imposed upon every person a use tax for the privilege of using natural gas or manufactured gas in the city of Everett as a consumer.
B. Rate. The tax is fixed and imposed in an amount equal to the value of the article used by the consumer multiplied by the rate of six percent.
The “value of the article used” shall have the meaning set forth in RCW 82.12.010(7)(a) 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 Section 3.28.050 or a tax imposed under RCW 35.21.870.
C. Exemptions.
1. 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 Section 3.28.050 or a tax imposed under RCW 35.21.870, with respect to the gas for which exemption is sought under this section.
2. The tax imposed by this section does not apply to the use of natural gas, compressed natural gas, or liquefied natural gas, if the consumer uses the gas for transportation fuel as defined in Section 301 of Chapter 216, Laws of 2014 (ESSB 6440).
D. Credit. 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 Section 3.28.050 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 has paid to another state with respect to the gas for which a credit is sought under this subsection.
E. Payment. The use tax imposed shall be paid by the consumer.
F. Administration and Collection. The administration and collection of the tax imposed by this section shall be pursuant to Chapter 3.48.
G. Records Inspection. The city of Everett consents to the inspection of such records as are necessary to qualify the city for inspection of records of the Department of Revenue, pursuant to RCW 82.32.330. (Ord. 3384-14 § 11, 2014.)