Chapter 3.36
911 EXCISE TAX
Sections:
3.36.020 Enhanced 911 line excise tax levy.
3.36.025 Enhanced 911 line excise tax rate.
3.36.040 Special account created – Purposes enumerated.
3.36.050 Tax collection and deposit of taxes.
3.36.060 Effective date of tax – Notice to local exchange companies.
3.36.010 Purpose.
The purpose of this chapter is to promote the public safety and welfare of citizens of the county and others while living, visiting or recreating in the county, by facilitating emergency response to requests for assistance. The state of Washington and the nation as a whole have accepted the use of 911 as the universal emergency telephone number. This chapter is intended to support the availability of this number to the county. (Ord. 2002-5, 2002; Ord. 92-6, 1992).
3.36.015 Definitions.
Except where the context clearly indicates otherwise, the following terms used in this section apply throughout this chapter:
“Consumer” means a person who purchases a prepaid wireless telecommunications service in a retail transaction;
“Emergency services communications system” means a multicounty or county-wide communications network, including an enhanced 911 emergency communications system, which provides rapid public access for coordinated dispatching of services, personnel, equipment, and facilities for police, fire, medical, or other emergency services;
“Enhanced 911 emergency communications system” means a public communications system consisting of a network, database, and on-premises equipment that is accessed by dialing or accessing 911 and that enables reporting police, fire, medical, or other emergency situations to a public safety answering point. The system includes the capability to selectively route incoming 911 voice or data to the appropriate public safety answering point that operates in a defined 911 service area and the capability to automatically display the name, address, and telephone number of incoming 911 voice or data at the appropriate public safety answering point. “Enhanced 911 emergency communications system” includes the modernization to next generation 911 systems;
“Interconnected voice over Internet protocol service” has the meaning ascribed to it in RCW 82.14B.020(4);
“Interconnected voice over Internet protocol service line” means an interconnected voice over Internet protocol service that offers an active telephone number or successor dialing protocol assigned by a voice over Internet protocol provider to a voice over Internet protocol service customer that has inbound and outbound calling capability, which can directly access a public safety answering point when such a voice over Internet protocol service customer has a place of primary use in the state;
“Local exchange company” has the meaning ascribed to it in RCW 80.04.010;
“Place of primary use” means the street address representative of where the subscriber’s use of the radio access line or interconnected voice over Internet protocol service line occurs, which must be:
1. The residential street address or primary business street address of the subscriber; and
2. In the case of radio access lines, within the licensed service area of the home service provider;
“Prepaid wireless telecommunications service” means a telecommunications service that provides the right to use mobile wireless service as well as other nontelecommunications services including the download of digital products delivered electronically, content, and ancillary services, which must be paid for in full in advance and sold in predetermined units or dollars of which the number declines with use in a known amount;
“Private telecommunications system” has the meaning ascribed to it in RCW 80.04.010;
“Radio access line” means the telephone number assigned to or used by a subscriber for two-way local wireless voice service available to the public for hire from a radio communications service company. Radio access lines include, but are not limited to, radio-telephone communications lines used in cellular telephone service, personal communications services, and network radio access lines, or their functional and competitive equivalent. Radio access lines do not include lines that provide access to one-way signaling service, such as paging service, or to communications channels suitable only for data transmission, or to nonlocal radio access line service, such as wireless roaming service, or to a private telecommunications system;
“Radio communications service company” has the meaning ascribed to it in RCW 80.04.010, except that it does not include radio paging providers. It does include those persons or entities that provide commercial mobile radio services, as defined by 47 U.S.C. 332(d)(1), and both facilities-based and nonfacilities-based resellers;
“Retail transaction” means the purchase of prepaid wireless telecommunications service from a seller for any purpose other than resale;
“Seller” means a person who sells prepaid wireless telecommunications service to another person;
“Subscriber” means the retail purchaser of telecommunications service, a competitive telephone service, or interconnected voice over Internet protocol service. “Subscriber” does not include a consumer, as defined in this section;
“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. (Ord. 2013-12 § 1, 2013; Ord. 2010-7, 2010; Ord. 2002-5, 2002; Ord. 98-1 § 1, 1998).
3.36.020 Enhanced 911 line excise tax levy.
A. There is hereby levied an excise tax on the use of each switched access line in Okanogan County, as authorized by RCW 82.14B.030.
B. There is hereby levied an excise tax on the use of each radio access line:
1. By subscribers whose place of primary use as set forth in the records of the radio communications service company providing such radio access lines is located within Okanogan County, as authorized by RCW 82.14B.030; and
2. By consumers whose retail transaction occurs within Okanogan County, as authorized by RCW 82.14B.030.
C. There is hereby levied an excise tax on the use of each interconnected voice over Internet protocol service line whose place of primary use is located within Okanogan County, as authorized by RCW 82.14B.030. (Ord. 2013-12 § 2, 2013; Ord. 2010-7, 2010; Ord. 2002-5, 2002; Ord. 98-1 § 2, 1998; Ord. 92-6 § 1, 1992).
3.36.025 Enhanced 911 line excise tax rate.
A. The rate of the tax imposed by OCC 3.36.020(A) shall be $0.70 per month per switched access line.
B. The rate of the tax imposed by OCC 3.36.020(B)(1) shall be $0.70 per month per radio access line.
C. The rate of the tax imposed by OCC 3.36.020(B)(2) shall be $0.70 per retail transaction as defined by RCW 82.14B.020.
D. The rate of the tax imposed by OCC 3.36.020(C) shall be $0.70 per month per interconnected voice over Internet protocol service line. (Ord. 2013-12 § 3, 2013).
3.36.030 Use of proceeds.
The proceeds of the 911 excise tax shall be used for an enhanced 911 communications system. (Ord. 2010-7, 2010; Ord. 2002-5, 2002; Ord. 92-6 § 2, 1992).
3.36.040 Special account created – Purposes enumerated.
There is created a special revenue account within the 911 communications fund number 120 known as the “Enhanced 911 Utility Tax” (Code 317.40). All taxes levied herein 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 and radio communications service companies for actual costs of administration and collection of the tax imposed. (Ord. 2002-5, 2002; Ord. 98-1 § 3, 1998; Ord. 92-6 § 3, 1992).
3.36.050 Tax collection and deposit of taxes.
A. Okanogan 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.
B. The treasurer shall deposit the taxes distributed by the Department of Revenue under the contract in the special account created in OCC 3.36.040. (Ord. 2010-7, 2010; Ord. 2002-5, 2002; Ord. 98-1 § 4, 1998; Ord. 92-6 § 4, 1992)
3.36.051 Refund mechanism.
The amount of any tax imposed by this chapter ordered to be refunded by a final judgment of a court of record, or as a result of the resolution of any appeal therefrom, shall be refunded to the radio communications service company or local exchange company that collected the tax, and those companies shall reimburse the subscribers who paid the tax. To the extent that the subscribers who paid the tax cannot be identified or located, the tax paid by those subscribers shall be returned to the county. (Ord. 2002-5, 2002; Ord. 98-1 § 5, 1998).
3.36.052 Penalties.
A. The local enhanced 911 excise taxes imposed by this chapter must be paid by the subscriber to the local exchange company providing the switched access line or the radio communications service company providing the radio access line, and each local exchange company and each radio communications service company shall collect from the subscriber the full amount of the taxes payable. The local enhanced 911 excise taxes required by this chapter to be collected by the local exchange company or the radio communications service company are deemed to be held in trust by the local exchange company or radio communications service company until paid to Okanogan County. Any local exchange company or radio communications service company that appropriates or converts the tax collected 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.
B. If any local exchange company or radio communications service company fails to collect the local enhanced 911 excise tax or, after collecting the tax, fails to pay it to Okanogan County in the manner prescribed by this chapter, whether such failure is the result of its own act or the result of acts or conditions beyond its control, the local exchange company or the radio communications service company is personally liable to Okanogan County for the amount of the tax unless the local exchange company or the radio communications service company has taken from the buyer in good faith a properly executed resale certificate under OCC 3.36.053.
C. The amount of tax, until paid by the subscriber to the local exchange company, the radio communications service company, or to Okanogan County, constitutes a debt from the subscriber to the local exchange company or the radio communications service company. Any local exchange company or radio communications service company that fails or refuses to collect the tax as required with intent to violate the provisions of this chapter or to gain some advantage or benefit, either direct or indirect, and any subscriber who refuses to pay any tax due under this chapter is guilty of a misdemeanor. The local enhanced 911 excise taxes required by this chapter to be collected by the local exchange company or the radio communications service company must be stated separately on the billing statement that is sent to the subscriber.
D. If a subscriber has failed to pay to the local exchange company or the radio communications service company the local enhanced 911 excise taxes imposed by this chapter and the local exchange company or the radio communications service company has not paid the amount of the tax to Okanogan County, Okanogan County may, in its discretion, proceed directly against the subscriber for collection of the tax, in which case a penalty of 10 percent may be added to the amount of the tax for failure of the subscriber to pay the tax to the local exchange company or the radio communications service company, regardless of when the tax is collected by Okanogan County. For the sole purpose of applying the various provisions of Chapter 82.23 RCW, the last day of the month following the tax period in which the tax liability accrued is to be considered as the due date of the tax. (Ord. 2002-5, 2002; Ord. 98-1 § 6, 1998).
3.36.053 Resale certificate.
A. Unless a local exchange company or a radio communications service company has taken the buyer a resale certificate or equivalent document under RCW 82.04.470, the burden of proving that a sale of the use of a switched access line or radio access line was not a sale to a subscriber is upon the person who made the sale.
B. If a local exchange company or a radio communications service company does not receive a resale certificate at the time of the sale, have a resale certificate on file at the time of the sale, or obtain a resale certificate from the buyer within a reasonable time after the sale, the local exchange company or the radio communications service company remains liable for the tax as provided in OCC 3.36.052 unless the local exchange company or the radio communications service company can demonstrate facts and circumstances that show the sale was properly made without the payment of the local enhanced 911 sales tax.
C. The penalty imposed by OCC 3.36.052 may not be assessed on local enhanced excise taxes due but not paid as a result of the improper use of a resale certificate. This subsection does not prohibit or restrict the application of other penalties authorized by law. (Ord. 2002-5, 2002; Ord. 98-1 § 7, 1998).
3.36.060 Effective date of tax – Notice to local exchange companies.
The effective date of the tax imposed by OCC 3.36.020(A), (B)(1) and (C) is January 1, 2011. The effective date of the tax imposed by OCC 3.36.020(B)(2) is January 1, 2014. (Ord. 2013-12 § 4, 2013; Ord. 2010-7, 2010; Ord. 2002-5, 2002; Ord. 98-1 § 8, 1998; Ord. 92-6 § 5, 1992).
3.36.070 Severability.
If any section, subsection, clause, phrase, or word in this chapter or any provision adopted by reference herein is for any reason held to be invalid or unconstitutional by a court of competent jurisdiction, such invalidity or unconstitutionality shall not affect the validity or constitutionality of the remaining portions of this chapter or any provision adopted by reference herein. (Ord. 2002-5, 2002; Ord. 92-6 § 6, 1992).