Ord 99-360
ORDINANCE NO. 99-360
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY
OF FEDERAL WAY, WASHINGTON, IMPOSING A USE
TAX ON THE PRIVILEGE OF USING NATURAL GAS OR
MANUFACTURED GAS AS A CONSUMER AS
AUTHORIZED BY RCW 82.14.230.
WHEREAS, State law permits the City to levy a use tax on the privilege of using
natural gas or manufactured gas; and
WHEREAS, the City deems it necessary and advisable to adopt measures providing
for increased revenue from such a tax upon persons consuming such natural gas or manufactured
gas;
NOW, THEREFORE,
THE CITY COUNCIL OF THE CITY OF FEDERAL WAY, WASHINGTON,
DOES HEREBY ORDAIN AS FOLLOWS:
Section 1. ImDosition. As authorized by RCW 82.14.230, there is hereby imposed
on every person a use tax for the privilege of using natural gas or manufactured gas in the City
I
as a Consumer. The tax shall be in an amount equal to the value of the article used by the
taxpayer multiplied by the.rate of tax on the gas distribution business as set forth in Section 14-
173(d). The "value of the article used" shall have the meaning set forth in RCW 82.12.010(1).
Section 2. ExemDtion. The tax imposed under this Section shall not apply to the
use of natural or manufactured gas if the person who sold the gas to the consumer has paid a tax
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under Section 14-173(d) with respect to the gas for which exemption is sought under this
subsection.
Section 3. Credit. There shall be a credit against the tax levied under this Section
if allowed pursuant to RCW 82.14.230(4) as it now exists or may hereafter be amended.
Section 4. Administration - Collection. The use tax hereby imposed shall be paid
by the consumer. The administration and collection of the tax imposed by this ordinance shall be
in accordance with the provisions ofRCW 82.14.050 as the same now exists or may hereafter be
amended.
Section 5. Severabilitv. The provisions of this ordinance are declared separate and
severable. The invalidity of any clause, sentence, paragraph, subdivision, section, or portion of
this ordinance or the invalidity of the application thereof to any person or circumstance, shall not
affect the validity of the remainder of the ordinance, or the validity of its application to other
persons or circumstances.
Section 6. Ratification. Any act consistent with the authority and prior to the
effective date of this ordinance is hereby ratified and affirmed.
Section 7. Effective Date. This ordinance shall talte effect and be in force five (5)
days from and after its passage and publication, as provided by law.
PASSED by the City Council of the City of Federal Way this
21st
day of
December
, 19-22..
CITY OF FEDERAL WAY
MA &1z~NTZ
ORD # 99-360
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)7, rü~~
CITY CLERK, N. CHRISTINE GREEN, CMC
APPROVED AS TO FORM:
~Y'LOND;K.L~LL
FILED WITH THE CITY CLERK: 11/30/99
PASSED BY THE CITY COUNCIL: 12/21/99
PUBLISHED: 12/25/99
EFFECTIVE DATE: 12/30/99
ORDINANCE NO. 99-360
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Rev;scd 11.18-98
ORD # 99-360
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