Chapter 3.24
ENHANCED 911 EMERGENCY TELEPHONE SYSTEM EXCISE TAX
Sections:
3.24.030 Special fund created—Purposes enumerated.
3.24.040 Remittance and deposit of taxes.
3.24.050 Effective date of tax—Notice to local exchange companies.
3.24.060 Effective date of tax—Notice to service providers.
3.24.010 Excise tax.
A. An excise tax in the amount of fifty cents per month for each telephone switched access line, as defined in RCW 82.14B.020(3), is imposed on each switched access line in the county.
B. There is hereby levied an increase in the excise tax from fifty cents per month to seventy cents per month on the use of each switched access line in Adams County, as authorized by Section 3, Chapter 19, Laws of 2010 1st Special Session.
C. Taxes imposed under this section shall be collected from the user by the local exchange company, as defined in RCW 82.14B.020(4), providing the switched access line. The local exchange company shall state the amount of tax separately on the billing statement which is sent to the user.
D. Collection of Tax. Adams County must contract with the Department of Revenue for the administration and collection of the excise tax, as prescribed in Section 4, Chapter 19, Laws of 2010 1st Special Session. (Ord. O-03-10 (part); Ord. O-3-92 § 1)
3.24.020 Use of proceeds.
The proceeds of this tax shall be used for an “enhanced 911 telephone system,” as defined in RCW 82.14B.020(2), which system shall be implemented no later than December 31, 1998. (Ord. O-3-92 § 2)
3.24.030 Special fund created—Purposes enumerated.
A. There is created a special fund known as the Adams County enhanced 911 telephone system fund.
B. All taxes imposed and collected under this chapter shall be placed in the fund for the purpose of paying all, or any part of the cost of, expenses related to the planning, acquisition, installation, addition, improvement, replacement, repair, maintenance, or operation of an enhanced 911 telephone system.
C. Reimbursement to the local exchange companies for actual costs of administration and collection of the tax imposed, which shall not exceed five percent of the total tax collected, shall also be paid from this fund. (Ord. O-3-92 § 3)
3.24.040 Remittance and deposit of taxes.
A. The local exchange company shall remit all taxes collected within thirty days following the end of the month in which they are collected to the county treasurer.
B. The treasurer shall deposit the taxes received from the local exchange company in the designated fund. (Ord. O-3-92 § 4)
3.24.050 Effective date of tax—Notice to local exchange companies.
The effective date of the tax imposed under Section 3.24.010(A) shall be February 1, 1993, and notice of the tax shall be provided by the county to all local exchange companies serving in the county at least sixty days in advance of the date on which the first payment is due. (Ord. O-3-92 § 5)
3.24.060 Effective date of tax—Notice to service providers.
The effective date of the tax imposed in Section 3.24.010(B) is January 1, 2011, and notice of the tax shall be provided by the Department of Revenue to all radio communications service companies, local exchange companies, and companies providing interconnected voice over Internet protocol service at least sixty days in advance of the date on which the first payment is due. (Ord. O-03-10 (part))