Chapter 6.16
EMERGENCY SERVICES COMMUNICATION SYSTEM EXCISE TAX
Sections:
6.16.015 Additional definitions.
6.16.020 Imposition of tax—Amount.
6.16.040 Administration and collection of tax.
6.16.050 Reimbursement of administration and collection costs.
6.16.070 Recordkeeping requirements.
6.16.010 Definitions.
For the purpose of this chapter, the following terms, phrases, words, abbreviations and their derivations shall have the meaning given in this section. When not inconsistent with the context, words used in the present tense include the future tense, words in the plural include the singular, and words in the singular include the plural.
(1) “County” means the county of Chelan, a political subdivision of the state of Washington.
(2) “Emergency service communication system” means a county-wide radio or landline communication network, 911 telephone system, which provides rapid public access for coordinating dispatching of services, personnel, equipment and facilities for the police, fire, medical or other emergency services.
(3) “Person” means any individual, estate, trust, partnership, association, company or corporation.
(4) “Subscriber” means any person in the county that contracts for and receives telephone service from a telephone company.
(5) “Switched access line” means the telephone service line which connects a subscriber’s main telephone(s) or equivalent main telephone(s) to the local exchange company’s switching office.
(6) “Telephone access line” means the telephone service line which connects a subscriber’s main telephone(s) or equivalent main telephone(s) to the telephone company’s switching office.
(7) “Telephone company” has the meaning ascribed to it in RCW 80.04.010.
(8) “Use” includes any actual use or the ability to use a telephone access line by the subscriber of such access line. (Res. 97-146 (part), 11/24/97; Res. 85-121-A § 1, 12/16/85).
6.16.015 Additional definitions.
The definitions contained in RCW Title 82 are hereby adopted and incorporated into the county code; including but not limited to specifically “consumer,” “prepaid wireless telecommunications service,” “retail transaction,” “seller,” and “subscriber,” as contained in RCW 82.14B.020, and “local service,” “toll service,” “fixed interconnected voice over internet protocol service,” “nonlocal service allocation,” and “provider,” as contained in RCW 82.08.0289. (Res. 2013-99 (part), 11/26/13).
6.16.020 Imposition of tax—Amount.
(1) There is hereby imposed an excise tax of seventy cents per month on the use of all switched access lines by subscribers within Chelan County.
(2) The tax shall be collected from the subscriber by the telephone company providing the switched access line or lines, and shall be imposed on any subscriber having the use of the switched access line at the time of billing by the telephone company.
(3) Any telephone company that is required to collect the tax shall state the amount of the tax so imposed separately on the billing statement which is sent to the subscriber. (Res. 2013-99 (part), 11/26/13; Res. 97-146 (part), 11/24/97; Res. 88-11, 12/13/88; Res. 87-119, 12/28/87; Res. 86-99, 12/16/86; Res. 85-121-A § 2, 12/16/85).
6.16.030 Exemptions.
There is hereby exempted from the tax imposed by this chapter any use by a subscriber which the county is prohibited from taxing under the Constitution or laws of the state. Such exemptions shall include but not be limited to the use of telephone access lines by the following:
(1) The federal government, its agencies and instrumentalities,
(2) Foreign governments, their agencies and instrumentalities. (Res. 85-121-A § 3, 12/16/85).
6.16.040 Administration and collection of tax.
(1) Any telephone company providing telephone access lines in the county is responsible for collecting the tax imposed by this chapter, and shall file a return with the county on or before thirty days following the end of the month the tax was collected or billed, reporting and paying the amount of tax due.
(2) A telephone company shall pay the tax to the county based on the amount of tax actually collected for the use of telephone access lines.
(3) It shall not be the duty of the telephone company to enforce payment of the tax imposed by this chapter where a subscriber refuses to pay such tax. A telephone company shall, on a monthly basis, advise the county of those subscribers who refuse to pay the tax imposed by this chapter. (Res. 85-121-A § 4, 12/16/85).
6.16.050 Reimbursement of administration and collection costs.
The county shall reimburse any telephone company required to administer and collect the tax imposed by this chapter for the actual costs incurred by any such telephone company for the administration and collection of the tax so imposed. A telephone company shall notify the county commissioners, prior to January 1st, each year the tax is in effect, the amount anticipated to cover costs of administration and collection of the tax. (Res. 85-121-A § 6, 12/16/85).
6.16.060 Use of funds.
The proceeds of any tax collected under this chapter shall be used by the county only for the funding of an emergency services communications system. (Res. 85-121-A § 7, 12/16/85).
6.16.070 Recordkeeping requirements.
Every person liable for paying the tax imposed by this chapter, or for collecting the tax from subscribers, shall keep records, render statements, and comply with any rules adopted by the Chelan County Commissioners with respect to the tax. The county commissioners are hereby authorized to establish such rules, regulations and procedures for the implementation and enforcement of the tax as are not inconsistent with the provisions of this chapter. The county commissioners may require any person, by notice served upon that person by mail, return receipt requested, to make returns, render statements, or keep or produce records sufficient to show whether there is tax liability under this chapter. (Res. 85-121-A § 5, 12/16/85).
6.16.080 Effective dates.
The tax imposed by this chapter shall be effective for the use of all switched access lines in Chelan County on and after January 1, 1998. (Res. 97-146 (part), 11/24/97: Res. 85-121-A § 8, 12/16/85).