Laserfiche WebLink
7 <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—. <br /> 1. 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 /> 2. The tax imposed by under this Section does not apply to the use of natural gas, <br /> compressed natural gas,or liquefied natural gas,if the consume-fuses the gas for transportation <br /> fuel as defined in section 301 of Chapter 216,Laws of 2014`(ESSB 6440). <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 whet thattax 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 ausetax 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 p co aid by the nsumer. <br /> F. Administration and Collection. The.admmrstraton and collection of the tax imposed by <br /> this Section shall be puisuantito Chapter 3 48of thecEveiett;Municipal Code. <br /> G. Records Inspection. The City of Everet contents 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. =1 <br /> Section 12. Codification <br /> Sections 1;11 of this Oidin-nce will codified in Chapter 3.28 of the Everett Municipal Code, <br /> to be called.Utility and Gas Use,Taxes'asfollows: <br /> Section 1:EMC 3_:28.010 <br /> Section 2:EMC 3 28 020 <br /> Section 3: EMC 3.28030_ <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 /> Page 6 of 8 <br /> 25 <br />