HomeMy WebLinkAboutO-2864 - Adds Ch. 3.87, natural gas tax (3.87)MARYSVILLE,WASHINGTQN
ORDINANCE NO.2.'i?b 'I-
AN ORDINANCE OF THE CITY OF MARYSVILLE,WASHINGTON ADOPTING A
NEW CHAPTER 3.87 MARYSVILLE MUNICIPAL CODE "NATURAL GAS TAX."
WHEREAS,the City ofMarysville currently imposes a use tax under
MMC 3.84.010 upon the occurrence ofany taxable event as defined in Chapter 82.08 and 82.12 RCW;and
WHEREAS,the City ofMarysville wishes to clarify its imposition of a use tax on the use ofnatural gas
or manufactured gas in the City ofMarysville;
NOW,THEREFORE,the City Council ofthe City ofMarysville,Washington do ordain as follows:
Section 1.A new Chapter 3.87 Natural Gas Tax is hereby adopted reading as follows:
Chapter 3.87
NATURAL GAS TAX
Sections
3.87.010 Imposed
3.87.020 Rate
3.87.030 Exemptions
3.87.040 Credit
3.87.050 Payment
3.87.060 Administration and collection
3.87.070 Records inspection
3.87.010 Imposed
A use tax,as previously generally imposed by MMC 3.84.010,is hereby fixed and imposed upon every
person or entity for the privilege ofusing natural gas or manufactured gas in the city ofMarysville as a
consumer.
3.87.020 Rate
The tax is fixed and imposed in an amount equal to the value ofthe article used by the consumer
multiplied by the rate offive percent (5%)on that amount ofgas used monthly.
The "value ofthe 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 ofa natural gas business in transporting the gas
subject to tax under this chapter ifthose amounts are subject to tax under MMC 3.64.030 ofthis Title or
RCW 35.21.870.
3.87.030 Exemptions
The tax imposed under this chapter shall not apply to the use ofnatural or manufactured gas ifthe
person who sold the gas to the consumer has paid a tax under MMC 3.64.030 ofthis Title or RCW
35.21.870.
3.87.040 Credit
There shall be a credit against the tax levied under this chapter in an amount equal to any tax paid by:
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(a)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 municipality or other unit oflocal government with
respect to the gas for which a credit is sought under this subsection;or
(b)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.
3.87.050 Payment
The use tax imposed shall be paid by the consumer.
3.87.060 Administration and collection
The City shall contract with the Department ofRevenue for the administration and collection ofthis use
tax.
3.87.070 Records inspection
The city ofMarysville consents to the inspection ofsuch records as are necessary to qualify the city for
inspection ofrecords ofthe Department ofRevenue,pursuant to RCW 82.32.330.
Section 2.Severability.Ifany section,subsection,sentence,clause,phrase or word ofthis ordinance should be
held to be invalid or unconstitutional by a court of competentjurisdiction,such invalidity or unconstitutionality
thereofshall not affect the validity or constitutionality of any other section,subsection,sentence,clause,phrase
or word ofthis ordinance.
Section 3.Effective Date.This ordinance shall become effective five days after the date ofits publication
by summary.
PASSED by the City Council and APPROVED by the Mayor this /3Haay of JZ,..tV e-.,2011.
CITY OF MARYSVILLE
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Attest:
By~~~ITCLERK
Approved as to form:
By ,£h,.,..........J:?<-rAJ JUt"fJ
CITY ATTORNEY
Date ~fPublicatio~~
Effective Date:(/,.'/
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