HomeMy WebLinkAbout2010-003ORDINANCE NO. 2010-003
AN ORDINANCE RELATING TO IMPOSING A USE TAX ON NATURAL GAS AND ADDING
A NEW SECTION TO CHAPTER 3.20 OF THE ARLINGTON MUNICIPAL CODE
WHEREAS, the City of Arlington currently requires all business within the City limits to
be licensed and pay the required fees, and,
WHEREAS, the ongoing license fee for any Utility is the payment of the Occupation
Taxes, and,
WHEREAS, this tax would include utility businesses selling, manufacturing, or
distributing natural gas for residential, commercial or industrial consumption, and,
WHEREAS, the Occupation Tax is currently six percent (6%) of the gross operating
revenues from such sales within the city limits of Arlington, and,
WHEREAS, there are businesses that broker the sale of natural gas to customers inside
the city limits of Arlington who may not actually be considered a utility business, and,
WHEREAS, in order to assure equity in the collection of a tax on all natural gas used
within the city limits of Arlington, it is necessary to impose a Use Tax on the use of brokered
Natural Gas that is used within the city limits, and,
WHEREAS, the rate of use tax on brokered Natural Gas shall be set at the same rate as
the Occupation Tax, NOW THEREFORE,
THE CITY COUNCIL OF THE CITY OF ARLINGTON, WASHINGTON, DO HEREBY ORDAIN
AS FOLLOWS:
Section 1. There is hereby added a new section 3.20.022 to Chapter 3.20 of the
Arlington Municipal Code to read as follows:
3.20.022 NATURAL GAS — USE TAX IMPOSED. There is hereby levied and shall be
collected from every person within the City a use tax for the privilege of using natural gas
within the City as a customer. The tax shall be levied and collected in an amount equal to
the value of the article used by the taxpayer multiplied by the rate imposed upon the
occupation or business activity of furnishing or selling natural gas as provided in Section
3.16.040(4) as now or hereafter amended. The amount shall be subject to such exemptions
and exclusions and procedures as provided by RCW 82.12.022 and the rules of the State of
Washington Department of Revenue adopted in accord herewith.
Section 2. This ordinance shall be in full force and effect five (5) days after passage and
publication.
Passed by the City Council of the City of Arlington, Washington and approved as
provided by law this 1 st day of February, 2010.
ORDINANCE 2010-003
CITY OF ARLINGTON
Marg'aref Larson, Mayor
ATTEST:
APPROVED AS TOFORM:
AMR
ORDINANCE 2010-003
SUMMARY OF ORDINANCE ADOPTION
You are hereby notified that on February 1, 2010, the City Council of the City of
Arlington, Washington, did adopt Ordinance No. 2010-003 entitled,
"AN ORDINANCE RELATING TO IMPOSING A USE TAX ON
NATURAL GAS AND ADDING A NEW SECTION TO CHAPTER 3.20
OF THE ARLINGTON MUNICIPAL CODE"
This ordinance is effective five days from its passage and publication.
The full text of the ordinance is available to interested persons and will be mailed
upon request.
Kristin Banfield
City Clerk
City of Arlington
CERTIFICATION OF ORDINANCE
I, Kristin Banfield, being the duly appointed and acting Clerk of the City of Arlington,
Washington, a municipal corporation, do hereby certify that the following Ordinance
#2010-003 was approved at the February 1, 2010 Council meeting.
ORDINANCE #2010-003
"AN ORDINANCE RELATING TO IMPOSING A USE TAX ON
NATURAL GAS AND ADDING A NEW SECTION TO CHAPTER 3.20
OF THE ARLINGTON MUNICIPAL CODE".
A true and correct copy of the original ordinance is attached.
Dated this 3rd day of February, 2010.
Kristu Banfield
City Clerk for the City of Arlington