Chapter 6.24
911 EXCISE TAX*
Sections:
6.24.040 Administration and collection.
6.24.050 Applicability—Refund mechanism.
* Prior history: Res. 94-120 and 2004-60.
Code reviser’s note: Resolution 2013-99 sets out definitions applicable to the 911 excise tax. See Section 6.16.015.
6.24.010 Levied.
(1) There is hereby levied an excise tax on the use of all taxable switched access lines in Chelan County, as authorized by RCW 82.14B.030.
(2) There is hereby levied an excise tax on the use of each radio access line whose place of primary use as set forth in the records of the radio communications service company providing such radio access lines is located within Chelan County, as authorized by RCW 82.14B.030.
(3) There is hereby levied an excise tax on the use of each interconnected voice over Internet protocol service line whose place of primary use as set forth in the records of the company providing the interconnected voice over Internet protocol service lines is located within Chelan County, as authorized by RCW 82.14B.030. (Res. 2010-96 § 1, 10/5/10).
6.24.020 Rate.
(1) An enhanced 911 excise tax in the amount of seventy cents per month for each telephone switched access line is imposed on each switched access line in Chelan County.
(2) An enhanced 911 excise tax in the amount of seventy cents per month for each radio access line, by subscribers whose place of primary use is located within the county, is imposed on each such radio access line.
(3) An enhanced 911 excise tax in the amount of seventy cents per retail transaction within the county for consumers of prepaid wireless telecommunications services is imposed on each such retail transaction.
(4) An enhanced 911 excise tax in the amount of seventy cents per month for each interconnected voice over Internet protocol service line, whose place of primary use is located within the county, is imposed on such voice over Internet protocol service line. (Res. 2013-99 (part), 11/26/13: Res. 2010-96 § 2, 10/5/10).
6.24.030 Use of proceeds.
(1) The proceeds of the tax imposed by this chapter before January 1, 2011, and investment earnings therefrom shall be used only to pay for the implementation and operation of an enhanced 911 emergency telephone system.
(2) The proceeds of the tax imposed by this chapter on and after January 1, 2011, and investment earnings therefrom shall be used only to pay for the implementation and operation of an enhanced 911 emergency communications system and any applicable administrative fee charged by the Department of Revenue of the State of Washington for the administration and collection of the tax. (Res. 2010-96 § 3, 10/5/10).
6.24.040 Administration and collection.
(1) For taxes imposed before January 1, 2011, and collected by the county, Chelan County shall administer and collect the tax consistent with procedure approved previously. The tax imposed by this chapter shall be collected from the end user by the telephone company providing the radio access line, and the due date for remittance of the tax collected shall be on or before the last day of the month following the month in which the tax liability accrues. Telephone companies collecting the tax shall be reimbursed for the actual costs of administration and collection of the tax. If a telephone company or radio communications service company retains funds for tax administration and collection, on each tax remittance statement, the company shall include a sworn statement from its chief financial officer, or other authorized person, on behalf of itself and its subsidiaries, that the funds retained for tax administration and collection comply with this chapter and Chapter 82.14B RCW.
(2) Taxes imposed on and after January 1, 2011, shall be collected by the Washington State Department of Revenue as provided by state law. (Res. 2010-96 § 4, 10/5/10).
6.24.050 Applicability—Refund mechanism.
This section applies only to taxes imposed by this chapter and collected by the county. In the event that the tax or any portion thereof imposed by Chelan County is ordered to be refunded by final judgment of a court of record, the county shall, upon 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 is 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 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. (Res. 2010-96 § 5, 10/5/10).