3.61.020 Rate of use tax imposed.
A. The tax shall be imposed in an amount equal to the value of the article used by the taxpayer multiplied by the rate in effect for the tax on the natural gas businesses imposed in Auburn under RCW 35.21.870 and ACC 3.60.020. 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 chapter if those amounts are subject to tax under RCW 82.14.230 if those amounts are subject to tax under RCW 35.21.870 and ACC 3.60.020.
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 RCW 35.21.870 with respect to the gas for which exemption is sought under RCW 82.14.230.
C. There shall be a credit against the tax levied under this section in an amount equal to any tax paid by:
1. The person who sold the gas to the consumer when that tax is a gross receipts tax similar to that imposed pursuant to RCW 35.21.870 by another state with respect to the gas for which a credit is sought under RCW 82.14.230; or
2. The person consuming the gas upon which a use tax similar to the tax imposed by RCW 82.14.230 was paid to another state with respect to the gas for which a credit is sought under RCW 82.14.230. (Ord. 4443 § 2, 1990.)