1441_00001ORDINANCENO.1441
ANORDINANCE CREATINGA NEWCHAPTER3.32 OF THEMOSESLAKEMUNICIPALCODEENTITLED"NATURALORMANUFACTUREDGASUSETAX:
1990"
THE CITYCOUNCIL OF THE CITYOF MOSESLAKE,WASHINGTONDO ORDAINASFOLLOWS:
Section 1.Chapter3.32 of the Moses Lake Municipal Code entitled "Natural or ManufacturedGas UseTax:1990"is created as follows:
3.32.010 Ngtural or Manufactured Gas Line Use Tax Imposed:There is hereby levied and there shallbecollectedfromeverypersoninthiscityausetaxfortheprivilegeofusingnaturalgasormanufacturedgaswithinthecityasaconsumer,effectiveSeptember 1,1990.
3.32.020 BBte:The tax shall be imposed in an amount equal to the value of the articleused by thetaxpayermultipliedbytherateineffectforthetaxonthenaturalgasbusinessesunderRCW35.21.870 withinthe Cityof Moses Lake.The "valueofthe articleused"does not include anyamountsthatarepaidforthehireoruseofanaturalgasbusinessintransportingthegassubjecttotaxunderthissubsectionifthoseamountsaresubjecttotaxunderRCW35.21.870.
3.32.030 Exemptiong:The tax imposed under this section shall not apply to the use of natural ormanufacturedgasifthepersonwhosoldthegastotheconsumerhaspaidataxunderRCW
35.21.870 with respect to the gas for whichexemption is sought underthis subsection.
3.32.040 Credite:There shall be a credit against the tax levîed under this section in an amount equaltoanytaxpaidby:
A.The person who sold the gas to the consumer when that tax is a gross receipts taxsimilartothatimposedpursuanttoRCW35.21.870 byanother state withrespect to the
gas for which a credit is sought under this subsection;or
B.The person consumingthe gas uponwhicha use taxsimilarto the tax imposed bythissectionwaspaidtoanotherstatewithrespecttothegasforwhichacreditissoughtunderthissubsection.
3.32.050 Administrationand Collection:The use tax hereby imposed shall be paid by the consumer.The administration and collection of the tax hereby imposed shall be pursuant to RCW
82.14.050.
3.32.060 Contract Execution:The CityManager is authorizedto execute a contractwith the Depart-
ment of Revenueof the State ofWashingtonfor the administrationand collection ofthe taxImposedbythissection;provided,that the CityAttorney shall first approve the form andcontentofsuchcontract.
Section 2.Thisordinance shalltake effect and be in force five(5)days after its passage and pubilcationasprovidedbylaw.
Adopted bythe CityCounciland signed by its Mayoron August 14,1990.
ATTEST:
FinanceDirector
APPROVEDASTOFORM:
ßityAttorney
PUBLISH:8/l7/90