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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 consumer. 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 PMC 5.45.040(3) as now or hereafter amended. The tax imposed by this section does not apply to the use of natural gas, compressed natural gas, or liquefied natural gas, if the consumer uses the gas for transportation fuel. The amount shall be subject to such exemptions and exclusion and procedures as provided by RCW 82.12.022 and the rules of the State of Washington Department of Revenue adopted in accord therewith. [Ord. 4175, 2014; Ord. 3912, 2009; Code 1970 § 3.98.022.]