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I <br /> transporting the gas subject to tax under this Section if those amounts are subject to tax under <br /> Section 5 of this Ordinance or a tax imposed under RCW 35.21.870. <br /> C. Exemptions. The tax imposed under this Section shall not apply to the use of natural or <br /> manufactured gas if the person who sold the gas to the consumer has paid a tax under Section 5 <br /> of this Ordinance or a tax imposed under RCW 35.21.870,with respect to the gas for which <br /> exemption is sought under this section. <br /> D. Credit. There shall be a credit against the tax levied under this chapter in an amount <br /> equal to any tax paid by: <br /> 1. The person who sold the gas to the consumer when that tax is a gross receipts tax <br /> • similar to that imposed pursuant to Section 5 of this Ordinance by another state with respect to <br /> the gas for which a credit is sought under this Subsection; or <br /> 2. The person consuming the gas upon which a use tax similar to the tax imposed by <br /> this Section has paid to another state with respect to the gas for which a credit is sought under - <br /> this Subsection. <br /> E. Payment. The use tax imposed shall be paid by the consumer. <br /> F. Administration and Collection. The administration and collection of the tax imposed by <br /> this Section shall be pursuant to Chapter 3.48 of the Everett Municipal Code. <br /> G. Records Inspection. The City of Everett consents to the inspection of such records as are <br /> necessary to qualify the City for inspection of records of the Department of Revenue,pursuant to <br /> RCW 82.32.330. <br /> Section 12. Codification. <br /> Sections 1-11 of this Ordinance will be codified in Chapter 3.28 of the Everett Municipal Code, <br /> to be called Utility and Gas Use Taxes as follows: <br /> Section 1: EMC 3.28.010 <br /> Section 2: EMC 3.28.020 <br /> Section 3:EMC 3.28.030 <br /> Section 4: EMC 3.28.040 <br /> Section 5:EMC 3.28.050 <br /> Section 6: EMC 3.28.060 <br /> Section 7: EMC 3.28.070 <br /> Section 8: EMC 3.28.080 <br /> Section 9: EMC 3.28.090 • <br /> Section 10: EMC 3.28.100 <br /> Section 11: EMC 3.28.110 <br /> Section 13. Effective Date. <br /> Pursuant to RCW 35.21.865,this Ordinance will become effective ninety days after it is passed. <br /> Page 6 of 8 <br /> 7 <br />