Chapter 3.20 ENHANCED 911 EMERGENCY SYSTEM EXCISE TAXES

Effective January 1, 2011, an excise tax of $0.70 will be imposed for each telephone switched access line and radio access line, and an excise tax of $0.70 will be imposed on Voice over Internet Protocol. [Ord. 5-10; Ord. 8-92 § 1(1)]

3.20.020 Collection.

Taxes imposed under this article shall be collected from the user by the local exchange company, as defined in RCW 82.14B.020(4) and 80.04.010, 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. [Ord. 8-92 § 1(2)]

3.20.030 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. 8-92 § 2]

3.20.040 Special account – Created – Purposes.

There is hereby created a special account known as the “Jeffcom general fund” account with the county treasurer. The treasurer may change the name of this account at his or her discretion, but not its function. All excise taxes levied pursuant to this chapter shall be placed in said account for the purpose of paying all or any part of the cost of all expenses related to the planning, acquisition, installation, addition, improvement, replacement, repair, maintenance or operation of an enhanced 911 telephone system, including reimbursement to the local exchange companies for actual costs of administration and collection of the tax imposed. [Ord. 5-13 § 2; Ord. 8-92 § 3]

3.20.050 Tax – Remittance, deposit.

(1) The local exchange company shall remit all taxes collected within 30 days following the collection month to the Jefferson County treasurer.

(2) The treasurer shall deposit said taxes received from the local exchange company in the special account referenced in JCC 3.20.040. [Ord. 8-92 § 4]

3.20.060 Tax – Effective date – Notice to local exchange companies.

Repealed by Ord. 5-13. [Ord. 8-92 § 5]

Article II. Radio Access Lines

3.20.070 Legislative declaration.

Emergency services communications systems, including Enhanced 911 systems, are currently funded with revenue from state and local excise taxes imposed on the use of switched access lines. Users of cellular communications systems and other similar wireless telecommunications systems do not use switched access lines and are not currently subject to these excise taxes. The volume of 911 calls by users of cellular communications systems and other similar wireless telecommunications systems has increased in recent years. The Jefferson County board of commissioners finds that the public interest requires the imposition and collection of a tax on radio access lines, in order to allow the emergency services communications system to operate effectively despite these significant changes in the users of such services. [Ord. 10-94]

3.20.080 Tax imposed.

There is hereby levied a per month excise tax in the amount listed in JCC 3.20.010 on each radio access line whose place of primary use, as defined in RCW 82.14B.020(7) as currently enacted or hereafter amended, is within Jefferson County, said excise tax to assist in financing the Jefferson County emergency communications system. [Ord. 5-13 § 3; Ord. 10-02; Ord. 10-94]

3.20.085 Tax effective date.

Repealed by Ord. 5-13. [Ord. 10-02]

3.20.090 Collection procedure.

Each radio communications service company providing radio access lines to end users in Jefferson County is required to collect the tax imposed by RCW 82.14B.030(2), in trust for Jefferson County. The tax imposed by RCW 82.14B.030(2) shall be set forth separately on each billing statement sent to each end user by a radio communications service company. [Ord. 10-94]

3.20.100 Tax remittance to county treasurer.

Each radio communications service company shall report and remit to the Jefferson County treasurer, using forms prescribed by the county, the amount of tax to be collected by each within 30 days following the month in which collection is to take place. [Ord. 10-94]

3.20.110 Tax refund procedure.

In the event that the tax or any portion thereof imposed by RCW 82.14B.030(2) 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 judgment, 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. 10-94]

3.20.120 Sheriff to provide notice.

The Jefferson County sheriff is directed to provide notice of the tax imposed by Chapter 82.14B RCW to each radio communications service company providing radio access lines in Jefferson County. [Ord. 10-02; Ord. 10-94]

3.20.130 Administrative requirements.

The Jefferson County treasurer 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. 10-94]

Article III. Sales and Use Tax

3.20.140 Imposition of tax.

The county hereby levies and imposes a sales and use tax in addition to any other taxes authorized by law, which shall be collected from those persons who are taxable by the state of Washington under Chapters 82.08 and 82.12 RCW upon occurrence of any taxable event within the county. The rate of tax shall equal 0.1 percent of the selling price in the case of sales tax, or value of the article used in the case of use tax. [Ord. 14-04 § 1]

3.20.150 Application of tax revenue.

Monies received from any tax imposed hereunder shall be used solely for the purpose of providing funds for costs associated with financing, design, acquisition, construction, equipping, operating, maintaining, remodeling, repairing, reequipping, and improvement of emergency communication systems and facilities. [Ord. 14-04 § 2]

3.20.160 Administration and collection.

The tax imposed hereunder shall be collected by the Washington State Department of Revenue. The department is hereby empowered and authorized on behalf of Jefferson County to prescribe such special forms and reporting procedures that the department may deem necessary to fulfill its responsibilities pursuant to this article and Chapter 82.14 RCW, as amended. Upon receipt of such monies received from any tax imposed hereunder they shall be collected and remitted to the Enhanced 911 fund for such purposes specified in JCC 3.20.150. [Ord. 14-04 § 3]

Article IV. Prepaid Wireless Telecommunications Service

3.20.170 Definitions.

“Consumer” shall have for purposes of this chapter the same definition as found at RCW 82.14B.020(1), as that state law may hereafter be amended.

“Prepaid wireless telecommunications service” shall have for purposes of this chapter the same definition as found at RCW 82.14B.020(8), as that state law may hereafter be amended.

“Seller” shall have for purposes of this chapter the same definition as found at RCW 82.14B.020(13), as that state law may hereafter be amended.

“Subscriber” shall have for purposes of this chapter the same definition as found at RCW 82.14B.020(14), as that state law may hereafter be amended. [Ord. 5-13 § 6]

3.20.180 Imposed.

Effective January 1, 2014, there shall be imposed upon a consumer whose retail transaction for the purchase of a prepaid wireless telecommunications service occurs within Jefferson County a county enhanced 911 excise tax of $0.70 per retail transaction. [Ord. 5-13 § 7]

3.20.190 Duties of a seller.

A seller, as defined in this article, shall have the following duties with respect to the sale of a prepaid wireless communication service to a consumer: to (1) collect from the consumer the full amount of the excise tax described in this article, (2) ensure and require the uniformity of the size of the excise tax described in this article for all such retail transactions, (3) provide to the consumer a sales invoice or instrument of sale which separately states the taxes to be collected pursuant to this article, and (4) remit the excise tax collected pursuant to this article to the Washington State Department of Revenue on a tax return or form provided by that state agency. [Ord. 5-13 § 8]

3.20.200 Criminal penalties.

(1) Any seller that appropriates or converts the tax collected under Chapter 82.14B RCW or this chapter to its own use or to any use other than the payment of the tax to the extent that the money collected is not available for payment on the due date as prescribed in this chapter is guilty of a gross misdemeanor.

(2) Any seller that fails or refuses to collect the tax due under Chapter 82.14B RCW or this chapter as required with intent to violate the provisions of this chapter or to gain some advantage or benefit, either direct or indirect is guilty of a misdemeanor. [Ord. 5-13 § 9]