(Administrative provisions. Ord. 27297 § 1, 2004-11-23; repealed by Ord. 28539 Ex. F, 2018-11-06)
involves service performed in connection with the transmission, distribution, or sale of natural gas for an existing natural gas customer. Incidental service charges include charges such as line extensions, testing, replacing meters, line repairs, line raisings, and meter reading fees, as well as charges for interest or penalties. Incidental activities do not include the sale of appliances.
(Ord. 27297 § 1, 2004-11-23; Ord. 29009 Ex. A, 2024-12-17)
Pursuant to RCW 35.21.870, there is hereby levied upon and shall be collected from every person engaged in or carrying on the business of transmitting, distributing, brokering, or selling natural or manufactured gas including “activity incidental to the transmissions, distributions or sale of natural gas” a fee or occupation tax equal to 6 percent of the total gross income from such business in the City.
Activity | Rate |
|---|---|
Natural or Manufactured Gas | 6% |
(Ord. 27297 § 1, 2004-11-23; Ord. 27856 Ex. A, 2009-12-08; Ord. 28339 Ex. A, 2015-12-08; Ord. 29009 Ex. A, 2024-12-17; Ord. 29092, 2026-02-24)
A.
Pursuant to RCW 82.14.230, there is fixed and imposed upon every person a use tax for the privilege of using natural gas or manufactured gas in the City as a consumer.
B.
The tax shall be in an amount equal to the value of the article used by the taxpayer multiplied by a 7.5 percent tax rate through June 30, 2026. Effective July 1, 2026, the tax rate in this subsection shall be 6 percent.
C.
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 a tax which is imposed and paid under Section 6A.90.030 of this chapter.
D.
The tax 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 imposed pursuant to Section 6A.90.030 of this chapter.
E.
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 Section 6A.90.030 of this chapter; by another municipality or other unit of local government with respect to the gas for which a credit is sought under the 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 municipality or other unit of local government with respect to the gas for which a credit is sought under this subsection.
(Ord. 27297 § 1, 2004-11-23; Ord. 28008 Ex. C, 2011-07-26; Ord. 28208 Ex. A, 2014-03-18; Ord. 29092, 2026-02-24)
A.
In computing tax imposed by this chapter, the following items may be deducted from the gross income.
1.
Tax collected as trust funds. Amounts collected from consumers to satisfy third party obligations to pay taxes such as the retail sales tax, use tax, or customer excise tax.
2.
Uncollected accounts if the books of the utility are on an accrual basis as distinguished from a cash basis.
3.
Amounts received through contemplated or actual condemnation proceedings or on account of any federal, state, or local public work project.
4.
Amounts received as compensation or reimbursement for damages to or protection of any property of the utility.
B.
Income excluded or deducted from the measure of tax under this chapter as a result of this section may be taxable under another chapter within Subtitle 6A, as appropriate.
(Ord. 27297 § 1, 2004-11-23; Ord. 28539 Ex. F, 2018-11-06; Ord. 29009 Ex. A, 2024-12-17)
The tax imposed by this chapter shall be due and payable in monthly installments. Persons with gross income of less than $20,000 per month, may pay the tax imposed by this chapter in quarterly installments.
(Ord. 27297 § 1, 2004-11-23; Ord. 28539 Ex. F, 2018-11-06; Ord. 28593 Ex. A, 2019-07-02; Ord. 29009 Ex. A, 2024-12-17)
(Overpayment of tax. Ord. 27297 § 1, 2004-11-23; Ord. 28539 Ex. F, 2018-11-06; Ord. 28593 Ex. A, 2019-07-02; repealed by Ord. 29009 Ex. A, 2024-12-17)