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1 ORDINANCE NO. 1722-90 <br /> 2 AN ORDINANCE fixing and imposing a use tax for the privilege of <br /> using natural gas or manufactured gas in the City as a <br /> 3 consumer and adding a new section to the Everett Municipal <br /> Code. <br /> 4 <br /> 5 <br /> WHEREAS, the legislature of the State of Washington under Chapter 384, <br /> 6 <br /> Laws of Washington, 1989, RCW 82.08.026, RCW 82.12.022, RCW 82.12.023, RCW <br /> 7 <br /> 82.14.030, and RCW 82.14.230, has authorized cities to fix and impose upon <br /> 8 <br /> every person a use tax for the privilege of using natural gas or <br /> 9 <br /> manufactured gas in the City as a consumer on users of natural gas who have <br /> 10 <br /> not paid a tax under RCW 35.21 .870; and <br /> 11 <br /> WHEREAS, Subsection 2, Section 2, Chapter 384, Laws of Washington, <br /> 12 <br /> 1989, and RCW 82.14.230 provide that the tax shall be imposed in an amount <br /> 13 <br /> equal to the value of the article used by the taxpayer multiplied by the <br /> 14 <br /> rate in effect for the tax on natural gas business under RCW 35.21 .870 in <br /> 15 <br /> the city where the article is used; and <br /> 16 <br /> WHEREAS, the City Council of the City of Everett pursuant to RCW <br /> 17 <br /> 35.21 .870 has established under EMC 3.28.050 a tax equal to 5-3/4% of the <br /> 18 <br /> total gross revenues derived from the operation of the sale of artificial , <br /> 19 <br /> natural or mixed gases; and <br /> 20 <br /> WHEREAS, the intent of this ordinance is to impose a use tax, as <br /> 21 <br /> authorized by Chapter 384, Laws of Washington, 1989, RCW 82.08.026, RCW <br /> 22 <br /> 82.12.022, RCW 82.12.023, RCW 82.14.030, and RCW 82.14.230, on consumers of <br /> 23 <br /> natural or manufactured gas which is not subject to the gross receipts tax <br /> 24 <br /> imposed under EMC 3.28.050; <br /> 25 <br /> NOW, THEREFORE, THE CITY OF EVERETT DOES ORDAIN: <br /> 26 <br /> Section 1 : Effective July 1 , 1990, there is hereby fixed and imposed <br /> 27 <br /> upon every person a use tax for the privilege of using natural gas or <br /> 28 <br /> manufactured gas in the City of Everett as a consumer. <br /> 29 <br /> Section 2: The tax is fixed and imposed in an amount equal to the <br /> 30 <br /> value of the article used by the taxpayer multiplied by the rate of five and <br /> 31 <br /> three quarters percent (5-3/4%) . The "value of the article used" shall have <br /> 32 <br />