Chapter 3.40
ENHANCED 911 EXCISE TAX
Sections:
3.40.010 Definitions.
The definitions contained in RCW 82.14B.020, of 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,” “prepaid wireless telecommunications service,” “switched access line,” “local exchange company,” “radio access line,” “radio communications service company,” “retail transaction,” “private telecommunications system,” “seller,” “subscriber,” and “place of primary use,” are adopted by reference for the purposes of this chapter. [Ord. 1248 §1, 2013; Ord. 1217 §1, 2010]
3.40.020 Tax levied.
(1) There is hereby levied an excise tax of $0.70 per month on the use of each switched access line in Lewis County, as authorized by RCW 82.14B.030.
(2) There is hereby levied an excise tax of $0.70 per month on the use of each radio access line whose place of primary use is located within Lewis County, as authorized by RCW 82.14B.030.
(3) There is hereby levied an excise tax of $0.70 per month on the use of each interconnected voice over Internet protocol service line whose place of primary use is located within Lewis County, as authorized by RCW 82.14B.030.
(4) There is hereby levied an excise tax of $0.70 per month on the use of each radio access line by subscribers whose primary use as set forth in the records of the radio communications service company providing such radio access lines is located within Lewis County, as authorized by RCW 82.14B.030.
(5) There is hereby levied an excise tax of $0.70 per retail transaction (as defined by RCW 82.14B.020) on the use of each radio access line by consumers whose retail transaction occurs within Lewis County, as authorized by RCW 82.14B.030. [Ord. 1248 §2, 2013; Ord. 1217 §2, 2010]
3.40.030 Use of proceeds.
The proceeds of the tax shall be used for an enhanced 911 emergency communications system. [Ord. 1248 §3, 2013; Ord. 1217 §3, 2010]
3.40.040 Tax collection.
Lewis 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. 1248 §4, 2013; Ord. 1217 §4, 2010]