Chapter 3.36
TELEPHONE ACCESS LINE EXCISE TAX
Sections:
3.36.025 Effective Date of Tax.
3.36.010 Definitions.
The definitions contained in RCW Chapter 82.14B of the terms “emergency services communications system,” “enhanced 911 emergency communication system,” “interconnected voice over Internet protocol service,” “interconnected voice over Internet protocol service line,” “switched access line,” “radio access line,” “radio communications service company,” “private telecommunication system,” “local exchange company,” “subscriber,” and “place of primary use” are hereby adopted by reference for the purposes of the ordinance codified in this chapter.
(Ord. 8-2011 § 1, 2011: Ord. 16-2002 § 1, 2002: Ord. 5-1994 §1, 1994: Ord. 3-1990 (part), 1990).
3.36.020 Tax Levied.
Pursuant to RCW Chapter 82.14B there is hereby levied an excise tax in the amount of $0.70 per month on the use of each switched access line and $0.70 per month on the use of each radio access line whose place of primary use is located within Yakima County. There is hereby levied an excise tax of $0.70 per month on the use of each interconnected voice over Internet protocol service line whose place of primary use is located within Yakima County. The amount of tax shall be uniform for each such access or service line. The tax shall be imposed on any subscriber having the use of the access or service line at the time of billing by the company.
(Ord. 8-2011 § 2, 2011: Ord. 16-2002 § 2, 2002: Ord. 5-1994 §2, 1994: Ord. 3-1990 (part), 1990).
3.36.025 Effective Date of Tax.
The additional tax imposed on radio access lines by Section 3.36.020 of the amendatory ordinance* shall become effective on January 1, 2003.
(Ord. 16-2002 § 4, 2002).
* Editor’s Note: The “amendatory ordinance” refers to Ord. 16-2002, adopted by the board on October 22, 2002.
3.36.030 Duration of Tax.
The tax imposed upon telephone access lines shall be imposed commencing January 1, 1991. The tax imposed upon radio access lines shall become effective October 1, 1994.
(Ord. 5-1994 §3, 1994: Ord. 3-1990 (part), 1990).
3.36.040 Use of Proceeds.
The proceeds of any tax collected under this chapter shall be used only for the enhanced 911 emergency service communication system.
(Ord. 8-2011 § 3, 2011: Ord. 3-1990 (part), 1990).
3.36.050 Tax Collection.
Yakima County will contract with the Department of Revenue for the administration and collection of the excise tax as provided in Section 4, Chapter 19 Laws of 2010 1st Special Session, RCW 82.14B.063.
(Ord. 8-2011 § 4, 2011).
3.36.060 Legislative Intent.
The 9-1-1 Administration Board made the following commitments in requesting the additional excise taxes imposed by this chapter: (1) An independent 9-1-1 communications organization will be created by December 31, 2012; (2) the agency will be relocated by December 31, 2013; and (3) all jurisdictions will be encouraged to consolidate their dispatch services into the independent agency by December 31, 2013. In adopting this chapter, the Board of Yakima County Commissioners intends that these actions shall be taken by the 9-1-1 Administrative Board.
(Ord. 8-2011 § 5, 2011).
3.36.070 Effective Date.
The additional tax imposed on switched access lines and radio access lines and the new tax imposed on interconnected voice over Internet protocol service lines by this chapter shall become effective on January 1, 2012.
(Ord. 8-2011 § 6, 2011).