Chapter 3.25
ENHANCED 911 EXCISE TAX
Sections:
Prior legislation: Ord. 93-01.
3.25.010 Definitions.
The definitions contained in RCW 82.14B.020, and as further amended, and Chapter 8, 2013 Laws Second Special Session, including the terms “consumer,” “emergency services communication system,” “enhanced 911 emergency communications system,” “interconnected voice over Internet protocol service,” “interconnected voice over Internet protocol service line,” “switched access line,” “local exchange company,” “radio access line,” “radio communications service company,” “prepaid wireless telecommunications service,” “private telecommunications system,” “retail transaction,” “seller,” “subscriber,” and “place of primary use,” are adopted by reference for the purposes of this chapter. [Ord. 2013-03 § 1; Ord. 2010-04 § 1.]
3.25.020 Tax levied.
A. There is hereby levied an excise tax in the amount of $0.70 on the use of all taxable switched access lines in Columbia County, as authorized by RCW 82.14B.030 and as further amended.
B. There is hereby levied an excise tax in the amount of $0.70 on the use of each radio access line whose place of primary use is located within Columbia County, as authorized by RCW 82.14B.030 and as further amended.
C. There is hereby levied an excise tax of $0.70 on the use of each interconnected voice over Internet protocol service line whose place of primary use is located within Columbia County, as authorized by RCW 82.14B.030 and as further amended.
D. There is hereby levied an excise tax of $0.70 on prepaid wireless telecommunications service retail transaction conducted by consumers, occurring within Columbia County, as authorized by
Chapter 8, 2013 Laws Second Special Session. [Ord. 2013-03 § 2; Ord. 2010-04 § 2.]
3.25.030 Use of proceeds.
The proceeds of the tax shall be used for an enhanced 911 emergency communications system. [Ord. 2010-04 § 3.]
3.25.040 Tax collection.
Columbia 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 First Special Session. [Ord. 2010-04 § 4.]