Chapter 3.28
ENHANCED 911 EMERGENCY SYSTEM RADIO ACCESS LINES EXCISE TAX
Sections:
3.28.030 Remittance and deposit of taxes.
3.28.040 Tax refund by court order.
3.28.050 Administrative requirements.
3.28.060 Effective date of tax—Notice to radio communications companies.
3.28.070 Effective date of tax—Notice to service providers.
3.28.010 Excise tax.
A. Pursuant to RCW Chapter 82.14B, there is levied an excise tax of twenty-five cents per month on each radio access line, for which the address of the end user set forth in the records of the radio communications service company providing such radio access lines is located in Adams County, to assist in financing the Adams County emergency services communications system.
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 radio access line whose place of primary use is located within Adams County, as authorized by Section 3, Chapter 19, Laws of 2010 1st Special Session. (Ord. O-03-10 (part); Ord. O-3-95 § 1)
3.28.020 Collection of tax.
A. Each radio communications service company providing radio access lines to end users in Adams County is required to collect the tax imposed by Section 3.28.010, in trust for Adams County. The tax imposed by Section 3.28.010 shall be set forth separately on each billing statement sent to each end user by a radio communications service company.
B. 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-3-95 § 2)
3.28.030 Remittance and deposit of taxes.
Each radio communications service company shall report and remit to the Adams County treasurer’s office, using forms prescribed by the treasurer, the amount of tax to be collected by each within thirty days following the month in which collection is to take place. (Ord. O-3-95 § 3)
3.28.040 Tax refund by court order.
In the event that the tax or any portion thereof imposed by Section 3.28.010 is ordered to be refunded by final judgment of a court of record, the county shall, upon presentation of a certified copy of the final judgement, pay to each radio communications service company the portion of the ordered refund attributable to tax collected by the company, in trust for the benefit of end users from whom the tax was collected. Each company is required to promptly remit, to each end user who paid tax for which refund was ordered, the duly allocable portion of the refund held in trust. To the extent end users entitled to refund cannot be identified or located by the company with exercise of due diligence within three months of the date refund is received in trust by the company, the company shall return the undistributed trust funds and accumulations to the county, together with the last known name and address of each person entitled thereto, and the portion to which each is entitled. (Ord. O-3-95 § 4)
3.28.050 Administrative requirements.
The Adams County executive is authorized to adopt administrative requirements for collection similar to those applying to providers collecting excise tax on switched access lines, giving due regard to the statutory, regulatory and operational differences between the providers of switched access lines and radio access lines. (Ord. O-3-95 § 5)
3.28.060 Effective date of tax—Notice to radio communications companies.
The tax imposed by Section 3.28.010(A) shall be effective on the first day of the month which is more than sixty days after the effective date of the ordinance codified in this chapter.
The Adams County executive is directed to provide notice of the tax imposed to each radio communications service company providing radio access lines in Adams County, at least sixty days prior to the effective date of the tax. (Ord. O-3-95 § 6)
3.28.070 Effective date of tax—Notice to service providers.
The effective date of the tax imposed in Section 3.28.010(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))