Chapter 12.40
911 TAX
Sections:
12.40.010 Imposition.
There is imposed and levied and shall be collected a 911 tax to help fund the local telephone emergency management system providing service to callers within the Tulalip Indian Reservation. The 911 tax is a monthly tax on switched access (wireline) lines, radio access (wireless telephone numbers) lines, and voice over Internet protocol (VoIP) services, otherwise known as “telecommunication services” as applicable. The following principles must be observed in setting the tax:
(1) Taxes for 911 emergency services will be collected by Tulalip telephone communication companies (sellers) on customers it services within the exterior boundaries of the Tulalip Indian Reservation. Tulalip telephone communication companies are those companies created under Tribal law and authorized by the Tulalip Board of Directors.
(2) Sellers are to collect and remit the 911 taxes collected on each customer being provided telecommunication services, as directed by the Tulalip Board of Directors.
(3) 911 tax will be used for 911 emergency management systems that benefit the customers who have access to and utilize the local 911 emergency management system.
The purpose of the 911 tax is to provide for the continuing 911 emergency management systems and/or related programs which will benefit all persons, governmental, and business entities within the boundaries of the Tulalip Indian Reservation. [Res. 2016-361].
12.40.020 Rate of tax.
The rate of the 911 tax imposed by sellers shall be consistent with the rates set by the Washington State Department of Revenue as amended. [Res. 2016-361].
12.40.030 Exemptions.
Nothing in this tax code shall be construed as exempting the 911 tax on the government of the Tulalip Tribes or any wholly owned subdivision or economic enterprise of the government of the Tulalip Tribes who are customers of sellers unless the governing body of the Tulalip Tribes permits such exemption pursuant to Tribal law. [Res. 2016-361].
12.40.040 Date.
This 911 tax shall be imposed upon this code’s approval date and shall be imposed by Tulalip telecommunication companies selling services within the Tulalip Indian Reservation. [Res. 2016-361].
12.40.050 Administration.
Sellers shall be individually responsible for collecting and remitting the tax imposed by this code and submit as directed by the Tulalip Tribes Board of Directors. Failure to collect and remit this tax may result in loss of the ability to conduct business within the boundaries of the Reservation. [Res. 2016-361].