City of Spokane

Spokane Municipal Code

***Note: Many local criminal codes can now be located under Chapter 10.60 SMC while others are now cited under the Revised Code of Washington (RCW), which was incorporated into the municipal code in 2022. (See SMC 10.58.010). Code Enforcement, including Noise Control and Animal Regulations are located in Chapters 10.62 through 10.74.

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Title 08
Chapter 08.07A
Section 08.07A.010
 

Title 08 Taxation and Revenue

Chapter 08.07A Brokered Natural Gas Tax

Section 08.07A.010 Brokered Natural Gas Use Tax
  1. Pursuant to RCW 82.14.230, there is hereby fixed and imposed on every person a use tax for the privilege of using natural gas or manufactured gas in the City as a consumer. Said tax does not apply to persons otherwise taxable using natural gas or manufactured gas in the City as a consumer at locations operated or managed by an airport board pursuant to interlocal agreement arising under the authority of chapter 14.08 RCW, where such locations have been annexed to the City, said annexation taking effect on or after January 1, 2012; provided further, this exclusion does not apply to persons operating municipal solid waste disposal facilities or uses otherwise taxable from municipal solid waste disposal facility operations.
     
  2. The amount of the tax imposed is an amount equal to the value of the article used by the taxpayer in the City, multiplied by the rate specified in SMC 8.10.030(A)(2). The “value of the article 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 SMC 8.10.030(A)(2).
     
  3. There may be exempted from taxation value otherwise taxable if the person who sold the gas to the consumer has already paid a tax under SMC 8.10.030(A)(2) with respect to the gas for which exemption is sought under this subsection.
     
  4. There may be exempted from taxation the value of the article used and otherwise taxable to the extent the article is used in the manufacture of aeronautical brake components, but only to the extent the value of the article used exceeds one hundred thousand dollars during a calendar year for which said tax is due. In the event this provision is determined unenforceable for any reason, it shall not affect the validity of the tax or any other provision.

  5. There is a credit against the tax levied under this section in an amount equal to any tax paid by the person:

    1. who sold the gas to the consumer when the tax is a gross receipts tax similar to that imposed pursuant to RCW 35.21.870, as implemented in SMC 8.10.030(A)(2), by another state with respect to the gas for which a credit is sought under this subsection; or

    2. consuming the gas upon which a use tax similar to the tax imposed by this section was paid to another state with respect to the gas for which a credit is sought under this subsection.
       
  6. The use tax hereby imposed is paid by the consumer. The administration and collection of the tax is pursuant to RCW 82.14.050.

Date Passed: Monday, October 26, 2009

Effective Date: Monday, October 26, 2009

ORD C34499 Section 1