HomeMy WebLinkAbout5141 ORDINANCE NO. 5 � 4 �
AN ORDINANCE of the City Council of the City
of Bremerton, Washuigton, creatmg Chapter 3 49 of the
Bremerton Municipal Code entitled "Use Tax — Natural or
Manufactured Gas."
WHEREAS, the current provisions of the Bremerton Mwucipal Code do
not contaul provisions relatYng to the ta�cation of use of natural gas or manufactured gas in
the City as a consumer, and
WHEREAS, the Crty Council desires to update rts code to add a new
chapter to be able to tax such use in the city not taxed by the City's utihty tax provisions
set forth m Chapter 3.50 BMC; NOW THEREFORE,
THE CITY COUNCIL OF THE CITY OF BREMERTON,
WASHINGTON, DOES HEREBY ORDAIN AS FOLLOWS:
SECTION 1. Chapter 3.49 of the Bremerton Municipal Code entitled
"Use Tax — Natiu�al or Manufactured Gas" is hereby added to read as follows•
Chapter 3.49
USE TAX — NATURAL OR MANUFACTURED GAS
3.49.010 EXERCISE OF REVENUE LICENSE POWER
The provisions of this chapter sha11 be deemed an exercise of the power of the
City to license and/or tax for revenue The provisions of this chapter are sub�ect to
periodic statutory or admimstrative rule changes or�udicial interpretations of the
ordinances or rules. The responsibility rests vv�th the hcensee or taxpayer to reconfirm tax
- computation procedures and remain in compliance with the City Code.
3.49.020 BUSINESS LICENSE - REQUIRED.
It is unlawful for any person to engage in business m the City without havuig first
obtained a business license pursuant to Chapter 5 02 BMC.
3.49.030 IlVIPOSITION OF USE TAX
Pursuant to RCW 82 14.230, there is hereby fixed and unposed upon every person
for the privilege of using natural gas or manufactured gas m the Crty as a consumer at the
rate of six (6) percent of the value of the gas used.
3.49.040 EXCEPTIONS AND DEDUCTIONS
(a) The tax under this sect�on sha11 not apply to the use of natural or
manufactured gas if the person who sold the gas to the consumer has paid a t� unposed
under BMC 3.50.050 of this code.
(b) The "value of the gas used" shall have the mearung set forth m RCW
82.12.010(2)(a), and does not include any amounts that are paid for the hire or use of a
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Use Tax — Natural or
Manufactured Gas
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natural gas busmess in transpomng the gas subject to this section if those amounts are
subject to a tax which is unposed and paid under BMC 3 50.050
(c) There sha11 be allowed a deduction agamst the value of the gas used when•
(1) the person who sold the gas to the consumer has paid a gross receipts tax sunilar to
that imposed under ttus section to another state; or (2) the person consuming the gas has
paid a gross receipt tax sunilaz to that imposed under this sechon to another state. The
deducnon sha11 be wrth respect to and in the amount of the value of the gas for wluch the
gross receipts tax was paid
3.49.050 ADI�INISTRATIVE PROVISIONS
The adm�nistrative provisions for taxes contained m Chapter 3.86 BMC shall be
fully applicable to the provisions of this chapter except as expressly stated to the contrary
herem or by state law.
3.50.060 RULES AND REGiTLATIONS.
The Duector of Financial Services, or designee, may establish admuustrat�ve
rules and regulahons as deemed appropriate, consistent with tlus chapter for the purpose
of enforcing and carrymg out rts provisions
SECTION2. Severabrlitv If any one or more sections, subsections, or
sentences of this Ordinance are held to be unconst�tuhonal or invalid, such decision shall
not affect the validity of the remaining portion of this Ordinance and the same shall
remain in full force and effect
SECTION 3. E�`'ectrve Date This ordinance shall take effect and be in
force ten (10) days from and after rts passage, approval and publication as provided by
law
PASSED by the Crty Council the O�� day of 2011
L MAUPIN, ounci resident
Approved tlus �/� day of � 2011
PATTY NT Mayor
ATTEST: APPROVED AS TO FORM.
�
r
CAROL TGEN, C' Clerk ROG R A. LUBOVICH, City Attome
2
Use Ti�x — Natural or
Manufactured Gas
PUBLISHED the � da.y of , 2011
EFFECTIVE the --�� da of
y 2011
ORDINANCE NO
R U..egal�I,egal\Ordmances�Fmance\Use Tax - Natural or Manufactured Gas doc
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Use Tax — Natural or
Manufactured Gas
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AFFIDAVIT OF PUBLICATION
Account #42742 AD #20109643
STATE OF WASHINGTON
COUNTY OF KITSAP
I, Robm Alexander, being first duly sworn on oath, deposes and says That she is now, and at all times
embraced in the publication herein mentioned was the principal clerk of the printers and publishers of
KITSAP SUN, that said newspaper has been approved as a legal newspaper by order of the Superior Court
of the County of Kitsap, in which County it is published and is now and has been for more than six months
prior to the date of the publication hereinafter referred to, published in the English language continually as
a daily newspaper in Bremerton, Kitsap County, Washington, a weekly newspaper in Kitsap County,
Washington and is now and during all of said time, was printed in an office maintained in the aforesaid
place of publication of said newspaper, that the following is a true text of an advertisement as it was
published in regular issues (and not in supplement form) of said newspaper on the following date, to wit
And on February 7, 2011 such newspaper was regularly distributed to its subscribers during all of said
period The full amount of the fee charged for the foregoing publication is the sum of $36 45 This amount
has not been paid in full
�iU'4Y
(Signature of Principal Clerk)
Subscribed and sworn to before me this day f March 4 2011 + + + + + " " "'•�a�
y � ..a MOF'••.,
A l A/ MWA - 20 ' 2 =
Notary Public in and for the State of Washington, Kitsap County %�j.'. i'U1� : ���'
•,,,.��, .••• 04,0 0
OF
ORDINANCE NO 5141
AN ORDINANCE of the City Council of the City of Bremerton, Washington, creating Chapter 3 49 of the
Bremerton Municipal Code entitled "Use Tax - Natural or Manufactured Gas "
PASSED by the City Council on the 2nd day of February, 2011
The full text of this ordinance is available from the City Clerk's Office, 345 Sixth Street, Suite 600,
Bremerton, WA 98337
February 7, 2011 Ad #20109643