Chapter 3.11
TELEPHONE EXCISE TAX
Sections:
3.11.050 Administration of 9-1-1 program and tax revenue.
3.11.060 Collection by telephone company.
3.11.090 Tax additional to others.
3.11.010 Definitions.
A. The definitions contained in RCW 82.148 of the terms “emergency services communications system,” “switched access lines,” and “local exchange company” are adopted by reference for the purposes of this chapter.
B. “Subscriber” means any individual person, estate, trust, partnership, association, company, corporation, or other entity that contracts for and receives telephone services including the emergency services communications system from a local exchange company.
C. “Collection month” means the calendar month that the local exchange company bills the subscriber. (Ord. 1998-02 (part); Ord. 1991-06 (part))
3.11.020 Tax levied.
In accordance with the provisions of RCW Chapter 82.14B there is hereby levied an excise tax in the amount of fifty cents per month on the use of each switched access line by subscribers within Skamania County. The amount of tax shall be uniform for each switched access line. The tax shall be imposed on any subscriber having the use of the switched access line at the time of billing by a local exchange company. (Ord. 1998-02 (part); Ord. 1991-06 (part))
3.11.030 Effective date.
The tax shall be imposed commencing at the time of 9-1-1 system activation; or approximately June 1, 1991. (Ord. 1997-03; Ord. 1991-06 (part))
3.11.040 Use of proceeds.
The proceeds of any tax collected under this chapter shall be used only for the emergency service communication system. (Ord. 1991-06 (part))
3.11.050 Administration of 9-1-1 program and tax revenue.
The Skamania County sheriff, or his/her designee shall assume overall responsibility for the 9-1-1 program. The existing emergency medical/emergency services council may be authorized to act as an advisory board to the sheriff in matters such as program policy, dispatch procedures, and the annual budget recommendations. (Ord. 1996-06 (part))
3.11.060 Collection by telephone company.
Collection of this tax shall be made by the local exchange company providing the access line. The local exchange company shall state the amount of tax separately on the billing statement which is sent to the subscriber.
The local exchange company shall pay the tax to the county based on the net amount collected for the tax during the preceding calendar month. The net amount shall be the total tax collected, less actual administrative and collection costs. The due date for the remittance of the tax payable shall be thirty days following the collection month.
Taxes payable hereunder shall be remitted to the Skamania County Treasurer on or before the due date. (Ord. 1998-02 (part); Ord. 1991-06 (part))
3.11.070 Record keeping.
Every local exchange company liable for collecting the tax from subscribers shall keep records reflecting the names of the subscribers, number of switched access lines, amounts billed, numbers of exempt switched access lines, and such other information as may reasonably be necessary to administer billing, collection and verification of the tax, and shall supply any such information to the County when requested. (Ord. 1998-02 (part); Ord. 1991-06 (part))
3.11.080 Budget.
The sheriff shall prepare an annual budget to be submitted to and subject to the approval of the board of county commissioners. Any revenues not expended during any year shall carry over and appear in the following year as unexpended cash on hand and said moneys will carry over from year to year without lapsing or becoming part of the general fund revenues of Skamania County. (Ord. 1991-06 (part))
3.11.090 Tax additional to others.
The following shall be exempt from the provisions of this chapter:
A. Federal government;
B. Foreign governments;
C. Enrolled members of Indian Tribes residing upon reservations or in-lieu sites, and the agents and instruments of each. (Ord. 1991-06 (part))