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V <br /> 406/00.11.041I <br /> ORDINANCE NO. 2342-98 <br /> AN ORDINANCE fixing and imposing taxes for the privilege of using natural or <br /> manufactured gas and on the privilege of selling natural or manufactured gas, <br /> establishing a three tier rate and amending Sections 2 and 3 of Ordinance No. 1722-90 <br /> (EMC 3.76.020-.030) and Section 1 of Ordinance No. 1418-87 as amended <br /> (EMC 3.29.050). <br /> WHEREAS, the legislature of the State of Washington under Chapter 384, Laws of <br /> Washington, 1989, RCW 82.08.026, RCW 82.12.022, RCW 82.12.023, RCW 82.14.030, <br /> and RCW 82.14.230,has authorized cities to fix and impose upon every person a use tax <br /> for the privilege of using natural gas or manufactured gas in the City as a consumer and <br /> on those users of natural gas who have not paid a tax under RCW 35.21.870, and <br /> WHEREAS, RCW 82.14.230 provides that the tax shall be imposed in an amount equal <br /> to the value of the article used by the taxpayer multiplied by the rate in effect for the tax <br /> on natural gas business under RCW 35.21.870 in the city where the article is used; and <br /> WHEREAS, the City Council of the City of Everett pursuant to RCW 35.21.870 has <br /> established under EMC 3.28.050 a tax equal to four and one-half percent of the total <br /> gross revenues derived from the operation of the sale of artificial natural or mixed gases; <br /> and <br /> WHEREAS,the business of generating electricity using brokered natural gas uses <br /> brokered natural gas in amounts generally equivalent to, or in excess of, the amounts of <br /> natural gas used by all other users together,but does not make the demands on the <br /> governmental resources of the City of Everett commensurate with the demands made by <br /> the other users and the use of the gas is for purposes of providing energy for users in the <br /> form of electricity instead of gas. <br /> NOW THEREFORE THE CITY OF EVERETT DOES ORDAIN: <br /> Section 1: Sections 2 and 3 of Ordinance 1722-90 (EMC 3.76.020-.030)which reads as <br /> follows: <br /> Section 2. The tax is fixed and imposed in an amount equal to the value of the <br /> article used by the taxpayer multiplied by the rate of five and three quarters percent. The <br /> "value of the article used" shall have the meaning set forth in RCW 82.12.010(1) and <br /> 1 <br />