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a. There is imposed a use tax pursuant to RCW 82.14.230 upon the use in the City of Vancouver of any brokered natural or manufactured gas, which tax is imposed upon the natural gas company by Section 5.88.030; that is, gas sold and billed to any single customer in excess of twenty five thousand dollars in any monthly period shall be taxed at the rate of .0125 of such excess, and the first twenty five thousand dollars in such billings shall be taxed at six percent.

b. The tax here imposed shall not apply to the use of natural or manufactured gas if the person who sold the gas to the consumer has paid or will pay a tax under RCW 35.21.870 and Section 5.88.030 with respect to such gas.

c. The city’s Director of Financial & Management Services is authorized to enter into a contract for the city with the State of Washington, Department of Revenue, providing for such department to collect such tax and to remit the same to the city and to retain a fee currently equal to two percent of the amount collected for its collection services. (Ord. M-2882 §§ 1, 2 and 3, 1990; Ord. M-3680, Amended, 12/06/2004, Sec 1)