Chapter 3.28
TELEPHONE ACCESS EXCISE TAX
Sections:
3.28.030 Special fund created—Purposes enumerated.
3.28.040 Remittance and deposit of taxes.
3.28.010 Imposed—Collection.
(1) Pursuant to 1981 Laws of Washington, Chapter 160, there is hereby imposed an excise tax in the amount of fifty cents ($0.50) per month for each telephone access line, as defined in RCW 82.14B.020, in Skagit County.
(2) Taxes imposed under this Section shall be collected from the user by the telephone company providing the access line. The telephone company shall state the amount of the tax separately on the billing statement which is sent to the user. (Ord. 12751 § 1, 1990)
3.28.020 Use of proceeds.
The proceeds of this tax shall be used for an “Emergency Services Communication System” as defined in RCW 82.14B.020(1). (Ord. 12751 § 2, 1990)
3.28.030 Special fund created—Purposes enumerated.
There is hereby created a special fund known as the “Skagit County Emergency Services Communication System Fund #125.” All taxes levied herein shall be placed in said fund for the purpose of paying all or any part of the cost of all expenses related to the acquisition, installation, addition, improvement, replacement, repair, maintenance, or operation of an emergency services communication system, including reimbursement to the telephone companies for actual costs of administration and collection of the tax imposed. The telephone company shall be able to recover its actual costs of processing this tax collection and subsequent remittance to Skagit County up to a maximum of three-quarters of one percent (0.75%) of taxes processed pursuant to this Chapter. The costs can only be recovered upon documentation to Skagit County of actual processing costs and further documentation that such processing costs are being collected in Whatcom, Snohomish, and Island Counties. Expenditures from said fund shall be made only upon order of the committee established to act as the governing body of the emergency services communication system for Skagit County. (Ord. 12751 § 3, 1990)
3.28.040 Remittance and deposit of taxes.
(1) The telephone company shall remit all taxes collected within thirty (30) days following the collection month to the Skagit County Treasurer, the ex-officio treasurer of the Emergency Services Communication System.
(2) The Skagit County Treasurer shall deposit said taxes received from the telephone company in the special fund referenced in SCC 3.28.030. (Ord. 12751 § 4, 1990)