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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 Page 2