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ORDINANCE NO. 4 4 4 3
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AN ORDINANCE OF THE CITY OF AUBURN, WASHINGTON, ADDING A NEW
$ CHAPTER 3.61 ENTITLED "NATURAL OR MANUFACTURED GAS USE TAX",
TO AUBURN CITY CODE TITLE 3 ENTITLED "REVENUE AND FINANCE" TO
4 PROVIDE FOR A USE TAX ON NATURAL OR MANUFACTURED GAS.
5 WHEREAS, the City of Auburn desires to add a new Chapter
6 3.61 entitled "Natural or Manufactured Gas Use Tax" to the
7 Auburn City Code;
$ NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF AUBURN,
9 WASHINGTON, DO ORDAIN AS FOLLOWS:
10 SECTION 1. PURPOSE. The purpose of this Ordinance is to
11 add a new Chapter 3.61, entitled "Natural or Manufactured Gas
12 Use Tax", Sections 3.61.010 through 3.61.070 to Title 3
13 entitled "Revenue and Finance" to the Auburn City Code to
]4 authorize and provide for a use tax on natural or manufactured
gas.
SECTION Z. There is added a new Chapter 3.61 entitled
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"Natural or Manufactured Gas Use Tax" Sections 3.61.010
18 through 3.61.070, to Title 3 entitled "Revenue and Finance" to
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read as follows:
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3.61.010 Use Tax ImDose~.
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There is imposed a use tax for the purposes
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authorized by Chapter 82, RCW and as specifically
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authorized bv RCW 82.14.230 for the privilege of using
natural Gas or manufactured gas in the city as a
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Ordinance44~3
June11,1990
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2 consumer. The use tax shall be imposed and collected
3 from those consumers from whom the State use tax is
4 collected pursuant to Chanter 82.14 RCW.
5 3.61.0~0 Rate of Use Tax ImPosed.
6 A. The tax shall be imposed in an amount equal to the
7 value of the article used bY the taxpayer multiplied
8 bv the rate in effect for the tax on the natural qas
9 businesses imposed in Auburn under RCW 35,21.870 and
10 City Code Section 3.60.020, The "value of the
11 article used." does not include any amounts that ar~
12 Paid for the hire or use of a natural qas busines~
13 in transnortina the Gas subject to tax under this
14 chapter if those amounts are subject to tax under
15 RCW 82.14.230 if those amounts are subjec~ to taw
16 under RCW 35.21.870 and Auburn city Code Section
17 3.60.020,
18 B. The tax imposed under this section shall not apply
]9 to the use of natural or manufactured gas if thm
20 person who sold the Gas to the consumer has Paid a
21 tax under RCW 35.21.870 with respect to the aas for
22 which exemption is sought under RCW 82.14.230.
23 C. There shall be a credit against the tax levied under
24 this section in an amount e~al to any tax naid by.
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June11,1990
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2 1. The person who sold the aas to the consumer
3 when that tax is a aross receipts tax similar
4 to that imposed pursuant to RCW 35.21.870 by
5 another state with respect to the ~as for which
6 a credit is sought under RCW 82.14.230: Or
7 2. The person consuming the ~as uPOn wh~Gh a us~
8 tax similar to the tax imposed by RCW $5.14.230
9 was Paid to another state with respect to
10 ~as for which a credit is souaht under RCW
11 82.14.230.
12 3.61.030 ~4min~stration and Col~ecticn of Tax.
13 The administration and collection of the tax imposed
14 bv this chapter shall be in accordance with
15 provisions of RCW 82.14.050. The tax imposed shall bm
16 Paid bv the consumer.
17 3.61.040 Consent to Inspection of Records.
18 The City consents to the inspection of such records
]9 as are necessarv to ~ualifv the City for inspection of
20 records of the Department of Revenue, Pursuant to RCW
21 82.32,330
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June11,1990
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2 3o61,050 &uthorizin~ Execution o£ Contract for
4 The Mayor and City Clerk are authorized to enter
5 into a contract with the Department of Revenue for th~
6 administration of this tax.
7 3.61.060 Penalties.
8 Any seller who fails or refuses to collect the taw
9 as required with the intent to violate the provisions of
10 this Chapter or to ~ain some advantage or benefit, either
11 direct or indirect, and any buyer who refuses to Day any
12 tax due under this Chapter shall be quilt¥ of a
13 misdemeanor, and uDon conviction thereof shall be fined
14 no more than five hundred dollars or imprisoned for not
15 more than six months, or be Punished by both such finm
16 and imprisonment.
]7 3.60.070
]8 The Ordinance from which this Section is derived
191 shall take effect five days after its passage, approval,
20 and publication as provided bv law, but no earlier than
21 July 1. 1990, and the date on which the contract between
22 the City and the State of WashinGton Department of
23 Revenue for the collection and administration of the tax
24 is effective and be effective in accordance with the
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June 11, 1990
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2 ~uidelines established bv the State of WashinGton
Department of Revenue,
4 SECTION 3. ~ONSTITUTIONALITY OR INVALIDITY. If any
5 section, subsection, clause or phrase of Chapter 3.61 is for
any reason held to be invalid or unconstitutional, such
7 invalidity or unconstitutionality shall not affect the
8 validity or constitutionality of the remaining portions of the
9 Chapter, it being hereby expressly declared that this chapter
]0 and each section, subsection, sentence, clause and phrase
hereof would have been prepared, proposed, adopted and
approved and ratified irrespective of the fact that any one or
more section, subsection, sentence, clause or phrase be
declared invalid or unconstitutional.
]4
]5 SECTION 4. AUTHORITY. The Mayor is hereby authorized
to implement such administrative procedures as may be
17 necessary to carry out the directives of this legislation.
]8 SECTION $. ~. This Ordinance shall take
effect and be in force five (5) days from and after its
20 passage and publication as required by law, but no earlier
21 than July 1, 1990.
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Ordinanoe~S
June 11. 1990
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3 PASSED:
4 APPROVED:
5
8
ATTEST:
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Robin Wohlhueter, City Clerk
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15 APPROVED AS TO FORM:
~uerlte Schellentrager,
19Il City Attorney
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Ordinance ~. ~. ".3
June 11, 1990
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