HomeMy WebLinkAbout08 0713 92 ORDINANCE NO. 08-07 3-92
AN ORDINANCE IMPOSING AN ENHANCED 911 EXCISE TAX
ON THE USE OF TELEPHONE SWITCHED ACCESS LINES
WHEREAS, Referendum #42 was passed in the State of Washington, and
by 57.2 percent of the voters of Jefferson County, and
WHEREAS, ESHB 1938 was passed by the legislature during their 1991
regular session that creates a mechanism to implement Enhanced 911 throughout the
State and provides that an additional excise tax may be levied by Counties for
implementation of E911. A full Enhanced 911 system shall be established by
December of 1998.
NOW THEREFORE, BE IT ORDAINED by the Board of County
Commissioners of Jefferson County, Washington that the following is hereby adopted:
SECTION 1.
Enhanced 911 Line Excise Tax
An Enhanced 911 excise tax in the amount of fifty cents ($.50) per month
for each telephone switched access line, and defined in RCW
84.14B.020(3), is hereby imposed on each switched access line in
Jefferson County.
Taxes imposed under this section shall be collected from the user by the
local exchange company, as defined in RCW 82.14B.020(4) and
80.04.010, Providing the switched access line. The local exchange
company shall state the amount of tax separately on the billing statement
which is sent to the user.
SECTION 2.
Use of Proceeds
The proceeds of this tax shall be used for an "Enhanced 911 Telephone
System" as defined in RCW 82.14B.020(2), which system shall be implemented
no later than December 31, 1998.
SECTION 3.
Special Account Created -- Purposes Enumerated
There is hereby created a special account known as the "Enhanced 911 -- Utility
Tax." All taxes levied herein shall be placed in said account for the purpose
of paying all or any part of the cost of all expenses related to the planning,
acquisition, installation, addition, improvement, replacement, repair, maintenance,
or operation of an Enhanced 911 telephone system, including reimbursement
to the local exchange companies for actual costs of administration and collection
of the tax imposed.
SECTION 4.
Remittance and Deposit of Taxes
The local exchange company shall remit all taxes collected within thirty
(30) days following the collection month to the Jefferson County Treasurer.
The Treasurer shall deposit said taxes received from the local exchange
company in the special account referenced in Section 3 above.
Enhanced 911 Excise Tax Ordinance No. 08-07-~3-92
Page: 2
SECTION 5. Effective Date of Tax -- Notice to Local Exchange
Companies
The effective date of the tax herein imposed shall be
1992 and notice of the tax shall be provided by Jefferson C(Junty to all local
exchange companies serving the County at least sixty (60) days in advance of
the date on which the first payment is due.
SECTION 6.
Severability
If any section, subsection, clause, phrase, or word in this ordinance or any
provision adopted by reference herein is for any reason held to be invalid or
unconstitutional by a court of competent jurisdiction, such invalidity or
unconstitutionality shall not affect the validity or constitutionality of the remaining
portions of this ordinance or any provision adopted by reference herein.
SECTION 7.
This ordinance shall take effect on the .
Approved and signed this
ATTEST; ...... , ' ~
korea k. Delaney,
Clerk of the Board
Effective Date of Ordinance
/ ,a,f day of ~ ~zu:F]' , 1992.
] ~ '- day of .::~~ , 1992.
JEFFERSON COUNTY
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