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A. Pursuant to RCW 82.14.230, there is hereby fixed and imposed on every person a use tax for the privilege of using natural gas or manufactured gas in the City as a consumer.

B. The amount of the tax imposed is an amount equal to the value of the article used by the taxpayer in the City, multiplied by the tax rate of six percent or if different, the maximum rate permitted by appropriate RCW. The “value of the article used” does not include any amounts that are paid for the hire or use of a natural gas business in transporting the gas subject to tax under this subsection if those amounts are subject to tax under LMC 3.52.050(D).

C. There may be exempted from taxation value otherwise taxable if the person who sold the gas to the consumer has already paid a tax under LMC 3.52.050(D) with respect to the gas for which exemption is sought under this subsection.

D. There is a credit against the tax levied under this section in an amount equal to any tax paid by the person:

1. Who sold the gas to the consumer when the tax is a gross receipts tax similar to that imposed pursuant to RCW 35.21.870, as implemented in LMC 3.52.050(D), by another state with respect to the gas for which a credit is sought under this subsection; or

2. Consuming the gas upon which a use tax similar to the tax imposed by this section was paid to another state with respect to the gas for which a credit is sought under this subsection.

E. The use tax hereby imposed is paid by the consumer. The administration and collection of the tax shall be conducted by the Washington State Department of Revenue (DOR), pursuant to RCW 82.14.050, and the DOR may deduct a percentage amount not to exceed two percent of the taxes collected. Funds collected through this use tax shall be distributed to the City and may be used to make refunds as the DOR may determine. [Ord. 555 § 1, 2012; Ord. 519 § 1, 2010.]