Chapter 6.26
E-911 TAX*
Sections:
6.26.010 One-tenth of one percent sales and use tax.
6.26.030 Deposit of tax revenue.
6.26.035 Deposit of interest revenue.
6.26.050 Effective date of sales and use tax collection.
* Code reviser’s note: Resolution 2013-99 sets out definitions applicable to the E-911 tax. See Section 6.16.015.
6.26.010 One-tenth of one percent sales and use tax.
Pursuant to RCW 82.14.420 and the certified results of the August 18, 2009, election, a one-tenth of one percent sales and use tax is authorized to be collected from those persons within Chelan County, Washington, who are taxable by the state under Chapters 82.08 and 82.12 RCW upon the occurrence of any taxable event within the county. (Res. 2009-119 § 1, 11/2/09: Res. 2009-101, 9/21/09).
6.26.020 Use of proceeds.
The proceeds from this tax shall be used to finance the design, acquisition, construction, equipping, operating, maintaining, remodeling, repairing, reequipping, and the improvement of emergency communications and facilities in accordance with Chelan County board of commissioners Resolution No. 2009-48. (Res. 2009-119 § 2, 11/2/09).
6.26.030 Deposit of tax revenue.
Whereas, RiverCom E911 is operating under an interlocal cooperative agreement, dated October 7, 2002, the Washington State Department of Revenue, Sales Tax Division, is hereby directed to electronically transfer applicable sales and use tax revenue levied in Chelan County to a bank account designated by the Douglas County treasurer. (Res. 2009-119 § 3, 11/2/09).
6.26.035 Deposit of interest revenue.
The Washington State Department of Revenue, Sales Tax Division, is hereby directed to electronically transfer applicable Chelan County enhanced 911-VOIP, wireless, wireline and interest levied in Chelan County to a bank account designated by the Douglas County treasurer. (Res. 2011-32, 4/18/11).
6.26.040 Purposes enumerated.
In accordance with the August 18, 2009, joint ballot measure, all taxes levied herein, less Washington Department of Revenue administrative fees, shall be credited to the special pooled fund known as the “RiverCom E911 Communication Tax Fund,” administered by the treasurer of Douglas County, acting as the treasurer of RiverCom. (Res. 2009-119 § 4, 11/2/09).
6.26.050 Effective date of sales and use tax collection.
The effective date of the one-tenth of one percent sales and use tax herein imposed shall be January 1, 2010. (Res. 2009-119 § 5, 11/2/09).