Chapter 3.23
ENHANCED 9-1-1 LINE EXCISE TAX
Sections:
3.23.010 Purpose.
The purpose of this chapter is to exercise the authority granted to the County council by the legislature in Chapter 82.14B RCW and Chapter 19, Laws of 2010 Washington Legislature, to enact excise taxes to fund enhanced 911 emergency communication systems. (Ord. 25-2010 § 2)
3.23.020 Definitions.
The definitions contained in Chapter 19, Laws of 2010, of the terms “emergency services communication system,” “enhanced 911 emergency communication 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,” “private telecommunications system,” “subscriber,” and “place of primary use,” are adopted by reference for the purposes of this chapter. (Ord. 25-2010 § 3)
3.23.030 Tax levied.
A. There is hereby levied an excise tax of $0.70 per month on the use of all taxable switched access lines in San Juan County.
B. There is hereby levied an excise tax of $0.70 per month on the use of each radio access line when the place of primary use is located within San Juan County.
C. There is hereby levied an excise tax of $0.70 per month on the use of each interconnected voice over Internet protocol service line when the place of primary use is located within San Juan County. (Ord. 25-2010 § 4)
3.23.040 Use of proceeds.
The proceeds of the taxes levied in SJCC 3.23.030 shall be used for an enhanced 911 emergency communication system. (Ord. 25-2010 § 5)
3.23.050 Tax collection.
San Juan County shall contract with the Washington State Department of Revenue for the administration and collection of the excise tax as prescribed in Chapter 19, Laws of 2010. (Ord. 25-2010 § 6)
3.23.060 Effective date.
The effective date of the tax herein imposed is January 1, 2011, and notice of the tax shall be provided by San Juan County to all radio communications service companies, local exchange companies, and interconnected voice over Internet protocol service companies at least 60 days in advance of the date on which the first payment is due. (Ord. 25-2010 § 7)