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USE TAX—NATURAL OR MANUFACTURED GAS

SEA-MC tit. 5, subtit. II, ch. 5.68
in effect

Seattle Mun. Code § 5.68.010 Imposition of use tax.

5.68.010 - Imposition of use tax. There is hereby imposed upon every person a use tax for the privilege of using natural gas or manufactured gas in the City as a consumer at the rate of six percent of the value of the gas used, as authorized by RCW 82.14.230. (Ord. 123063, § 21, 2009; Ord. 115960, § 1, 1991; Ord. 115160 § 1(part), 1990.)

Seattle Mun. Code § 5.68.020 Exceptions and deductions.

5.68.020 - Exceptions and deductions. A. The "Value of the gas used," does not include any amounts that are paid for the hire or use of a natural gas business in transporting the gas subject to tax under this subsection if those amounts are subject to tax under subsection B of Section 5.48.050. B. 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 under subsection B of Section 5.48.050 with respect to the gas for which exemption is sought under this section. C. There shall be allowed a deduction against the value of the gas used when: (1) the person who sold the gas to the consumer has paid a gross receipts tax similar to that imposed under this section to another state; or (2) the person consuming the gas has paid a gross receipts tax similar to that imposed under this section to another state. The deduction shall be with respect to and in the amount of the value of the gas for which the gross receipts tax was paid. D. The use tax shall be paid by the consumer. (Ord. 123063, § 22, 2009; Ord. 115160 § 1(part), 1990.)

Seattle Mun. Code § 5.68.030 Administration and collection of tax.

5.68.030 - Administration and collection of tax. The administration and collection of the tax imposed by this chapter shall be in accordance with the provisions of RCW 82.14.050. (Ord. 115160 § 1(part), 1990.)

Seattle Mun. Code § 5.68.040 Consent to inspection of records.

5.68.040 - Consent to inspection of records. The City of Seattle hereby consents to the inspection of such records as are necessary to qualify the City for inspection of records of the Department of Revenue, pursuant to RCW 82.32.330. (Ord. 115160 § 1(part), 1990.)

Seattle Mun. Code § 5.68.050 Authorizing execution of contract for administration.

5.68.050 - Authorizing execution of contract for administration. The Mayor is hereby authorized for and on behalf of the City to enter into a contract with the Washington State Department of Revenue for the administration of this tax. (Ord. 115160 § 1(part), 1990.)
Source: City of Seattle, Seattle Municipal Code and City Charter (Municode Library, library.municode.com)URL: https://library.municode.com/wa/seattle/codes/municipal_code?nodeId=TIT5REFITA_SUBTITLE_IITA_CH5.68USTATMAGAFetched: 11/1/2026

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