Chapter 3.22
EXCISE TAX ON RADIO ACCESS LINES
Sections:
3.22.030 Reporting and remitting requirements.
3.22.050 Notification to companies providing access lines.
3.22.060 Administrative requirements for collection.
3.22.010 Levied.
Pursuant to Chapter 82.14B RCW, there is hereby levied an excise tax of $0.50 per month on each radio access line, for which the address of the end user set forth in the records of the radio communications service company providing such radio access lines is located in San Juan County, to assist in financing the San Juan County E9-1-1 emergency calling system. (Ord. 19-2002 § 1; Ord. 11-1994 § 1)
3.22.020 Collection.
Each radio communications service company providing radio access lines to end users in San Juan County is required to collect the tax imposed by SJCC 3.22.010, in trust for San Juan County. The tax imposed by SJCC 3.22.010 shall be set forth separately on each billing statement sent to each end user by a radio communications service company. (Ord. 11-1994 § 2)
3.22.030 Reporting and remitting requirements.
Each radio communications service company shall report and remit to San Juan County treasurer, using forms prescribed by the treasurer, the amount of tax to be collected by each within 30 days following the month in which collection is to take place. (Ord. 11-1994 § 3)
3.22.040 Refunds.
In the event that the tax or any portion thereof imposed by SJCC 3.22.010 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 San Juan County treasurer, together with the last known name and address of each person entitled thereto, and the portion to which each is entitled. (Ord. 19-2002 § 2; Ord. 11-1994 § 4)
3.22.050 Notification to companies providing access lines.
San Juan County is directed to provide notice of the tax imposed by SJCC 3.22.010 to each radio communications service company providing radio access lines in San Juan County, at least 60 days prior to the effective date of the tax. (Ord. 11-1994 § 5)
3.22.060 Administrative requirements for collection.
The San Juan County treasurer is authorized to adopt administrative requirements for collection similar to those applying to providers collecting excise tax on switched access lines, and to place the collected funds in the E9-1-1 account. The tax imposed by SJCC 3.22.010 shall be effective January 1, 2003, and shall be included in the user billings starting in January 2003. (Ord. 19-2002 § 3; Ord. 11-1994 § 6)