There is levied and shall be collected from every person, firm or corporation, as authorized by RCW 82.14.230, a use tax for the privilege of using natural gas or manufactured gas within the city as a consumer.
(Ord. 1090 § 1, 1990)
The rate of tax levied by CMC 3.58.010 shall be an amount equal to the value of the article used by the taxpayer multiplied by three percent. The "value of the article used" does not include any amounts that are paid for the hire or use of natural gas business in transporting the gas subject to tax under this section if those amounts are subject to tax under RCW 35.21.870.
(Ord. 1090 § 2, 1990)
The tax levied 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 RCW 35.21.870 (see CMC 5.03.060) with respect to the gas for which exemption is sought under this section.
(Ord. 1090 § 3, 1990)
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 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 chapter was paid to another state with respect to the gas for which a credit is sought under this subsection.
(Ord. 1090 § 4, 1990)
The city 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. 1090 § 7, 1990)
The mayor is authorized to enter into a contract with the Department of Revenue for the administration and collection of this tax.
(Ord. 1090 § 8, 1990)
Any person, firm or corporation violating or failing to comply with the provisions of this chapter or any lawful rule or regulation adopted pursuant thereto shall be guilty of a misdemeanor.
(Ord. 1090 § 9, 1990)