HomeMy WebLinkAbout3912 Ordinance ORDINANCE NO. 3' I ) 2--
AN ORDINANCE RELATING TO IMPOSING A USE TAX ON
NATURAL GAS AND ADDING A NEW SECTION TO CHAPTER 3.98 OF
THE PASCO MUNICIPAL CODE
WHEREAS, the City of Pasco currently requires all business within the City of Pasco to be
licensed and pay the required fees, and,
WHEREAS, the license fee for any Utility is the payment of the Utilities-Occupation Tax,
and,
WHEREAS, this tax would include businesses selling, manufacturing, or distributing natural
gas for residential, commercial or industrial consumption, and
WHEREAS, the Occupation-Utility Tax is currently eight and one-half percent (8.5%) of the
gross operating revenues from such sales within the limits of the city, and
WHEREAS, there are businesses that broker the sales of natural gas to customers inside city
limits, whose sales may technically take place outside of Pasco city limits, and
WHEREAS, in order to assure equity in the collection of a tax on all natural gas used within
Pasco city limits, it is necessary to impose a Use Tax on the use of Brokered Natural Gas that is
used within city limits, and
WHEREAS, the rate of use tax on Brokered Natural Gas shall be set at the same rate as the
Utility-Occupation Tax, NOW THEREFORE,
THE CITY COUNCIL OF THE CITY OF PASCO, WASHINGTON, DO HEREBY
ORDAIN AS FOLLOWS:
Section 1, There is hereby added a new section 3.98.022 to Chapter 3.98 of the Pasco
Municipal Code to read as follows:
3.98.022 NATURAL GAS — USE TAX IMPOSED. There is hereby levied and shall be
collected from every person within the City a use tax for the privilege of using natural gas
within the City as a consumer. The tax shall be levied and collected in an amount equal
to the value of the article used by the taxpayer multiplied by the rate imposed upon the
occupation or business activity of furnishing or selling natural gas as provided in Section
5.32.040 (C) as now or hereafter amended. The amount shall be subject to such
exemptions and exclusion and procedures as provided by RCW 82.12.022 and the rules
of the State of Washington Department of Revenue adopted in accord therewith.
Section 2. This ordinance shall be in full force and effect five (5) days after passage and
publication.
PASSED by the City Council of the City of Pasco, Washington and approved as
provided by law this 16th day of March 2009.
Joyce on
Mayo
ATTEST: APPROVED AS TO FORM:
Ln t -o imA
Leland B. Kerr
44fity Clerk City Attorney
Use Tax on Natural Gas
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