Ordinance 1722-90 - Laserfiche WebLink

• 1 the meaning set forth in RCW 82.12.010(1 ) and does not include any amounts 2 that are paid for the hire or use of a natural gas business in transporting 3 the gas subject to tax under this ordinance if those amounts are subject to 4 tax under EMC 3.28.050. 5 Section 3: The tax imposed under this ordinance shall not apply to the 6 use of natural or manufactured gas if the person who sold the gas to the 7 consumer has paid the tax under EMC 3.28.050 with respect to the gas for 8 which exemption is sought under this section. 9 Section 4: There shall be a credit against the tax levied under this 10 ordinance in an amount equal to any tax paid by: 11 a. The person who sold the gas to the consumer when that tax 12 is a gross receipts tax similar to that imposed pursuant to EMC 3.28.050 by another state with respect to the gas for 13 which a credit is sought under this section; or 14 b. The person consuming the gas upon which a use tax similar to the tax imposed by this ordinance has paid to another 15 state with respect to the gas for such a credit is sought under this section. 16 17 Section 5: The use tax hereby imposed shall be paid by the consumer. 18 Section 6: The administration and collection of the tax hereby imposed 19 by this ordinance shall be pursuant to Chapter 3.48 EMC. 20 Section 7: The City of Everett hereby consents to the inspection of 21 such records as are necessary to qualify the City for inspection of records 22 of the Department of Revenue, pursuant to RCW 82.32.330. 23 24 4OY. 25 ATTEST: 26 _ , 11r416.11 - Tri 4, R 28 Passed: $/aa./90 29 Valid: 11 /2,3/90 30 Publ i shed: 8/2.990 31 (133) 32 2