HomeMy WebLinkAbout10 0809 94
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STATE OF WASHINGTON
County of Jefferson
IN THE MATTER OF ESTABLISHING
AN EXCISE TAX ON RADIO ACCESS
LINES FOR CONTINUING OPERATION
OF THE JEFFERSON COUNTY
ENHANCED 911 EMERGENCY SYSTEM,
AND PROCEDURES FOR COLLECTION
AND ADMINISTRATION OF SAID TAX
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} ORDINANCE NO. 10-0809-94
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BE IT ORDAINED BY THE BOARD OF JEFFERSON COUNTY COMMISSIONERS:
Enhanced 911 Emergency System
Excise Tax on Radio Access Lines
SECTIONS:
Legislative Declaration
Tax Imposed
Collection Procedure
Tax Remittance to County Treasurer
Tax Refund Procedure
Sheriff to Provide Notice
Administrative Requirements
Effective Dates
Legislative Declaration.
Emergency services communications systems, including Enhanced 911 systems, are currently
funded with revenue from State and local excise taxes imposed on the use of switched access
lines. Users of cellular communications systems and other similar wireless telecommunications
systems do not use switched access lines and are not currently subject to these excise taxes.
The volume of 911 calls by users of cellular communications systems and other similar
wireless telecommunications systems has increased in recent years. The Board of Jefferson
County Commissioners finds that the public interest requires the imposition and collection of
a tax on radio access lines, in order to allow the emergency services communications system
to operate effectively despite these significant changes in the users of such services.
Tax Imposed.
Pursuant to Chapter 82.14B RCW, there is hereby levied an excise tax of twenty-five (25)
cents per month on each radio access line, for which the address of the end user set forth in
the records of the radio communication service company, as defined in RCW 80.04.010,
providing such radio access line is located in Jefferson County, to assist in financing the
Jefferson County emergency communications system.
Collection Procedure.
Each radio communications service company providing radio access lines to end users in
Jefferson County is required to collect the tax imposed by RCW 82.14B.030(2), in trust for
Jefferson County. The tax imposed by RCW 82.14B.030(2) shall be set forth separately on
each billing statement sent to each end user by a radio communications service company.
Tax Remittance to County Treasurer.
Each radio communications service company shall report and remit to the Jefferson County
Treasurer, using forms prescribed by the County, the amount of tax to be collected by each
within thirty (30) days following the month in which collection is to take place.
Tax Refund Procedure.
In the event that the tax or any portion thereof imposed by RCW 82.14B.030(2) is ordered
to be refunded by final judgment of a court of record, the County shall, upon
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Ordinance No. 10-0809-94 re: E911 Tax
Page: 2
Tax Refund Procedure - Continued
presentation of a certified copy of the final judgment, pay to each radio communications
service company the portion of the ordered refund attributable to tax collected by the company,
in trust for the benefit of end users from whom the tax was collected. Each company is
required to promptly remit, to each end user who paid tax for which refund was ordered, the
duly allocable portion of the refund held in trust. To the extent end users entitled to refund
cannot be identified or located by the company with exercise of due diligence within three (3)
months of the date refund is received in trust by the company, the company shall return the
undistributed trust funds and accumulations to the County, together with the last known name
and address of each person entitled thereto, and the portion to which each is entitled.
Sheriff to Provide Notice. The Jefferson County Sheriff is directed to provide notice of the
tax imposed by RCW 82.148.030(2) to each radio communications service company providing
radio access lines in Jefferson County, at least sixty (60) days prior to the effective date of
the tax.
Administrative Requirements. The Jefferson County Treasurer is authorized to adopt
administrative requirements for collection similar to those applying to providers collecting
excise tax on switched access lines, giving due regard to the statutory, regulatory and
operational differences between the providers of switched access lines and radio access lines.
Effective Date. The tax imposed by RCW 82.148.03 0(2) shall be effective on the first day
of the month which is more than sixty (60) days after the effective date of this ordinance.
ADOPTED this ~ day of
August
, 1994.
JEFFERSON COUNTY
OARD OF COMMISSIONERS
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. ton, Chairman
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