Chapter 5.14
ENHANCED 911 EXCISE TAX

Sections:

5.14.010    Enhanced 911 line excise tax.

5.14.020    Use of proceeds.

5.14.030    Special account created – Purposes enumerated.

5.14.040    Remittance and deposit of taxes.

5.14.050    Effective date of tax – Notice to local exchange companies.

5.14.060    Severability.

SOURCE:    ADOPTED:

Ord. No. 474, 1992    07/14/92

5.14.010 Enhanced 911 line excise tax.

(1) An enhanced 911 excise tax in the amount of $0.50 per month for each telephone switched access line, as defined in RCW 82.14B.020(3), is hereby imposed on each switched access line in Clallam County.

(2) 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 RCW 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.

5.14.020 Use of proceeds.

The proceeds from 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.

5.14.030 Special account created – Purposes enumerated.

There is hereby created a special account within the TSC – 911 Communications Fund known as the “Enhanced 911 – Utility Tax.” All taxes levied herein shall be placed in said account for the purposes 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 and dispatching of 911 system calls.

5.14.040 Remittance and deposit of taxes.

(1) The local exchange company shall remit all taxes collected within thirty (30) days following the collection month to the Clallam County Treasurer.

(2) The Treasurer shall deposit said taxes from the local exchange company in the special account referenced in CCC 5.14.030.

5.14.050 Effective date of tax – Notice to local exchange companies.

The effective date of the tax herein imposed shall be October 1, 1992, and notice of the tax shall be provided by Clallam County at least sixty (60) days in advance of the date on which the first payment is due.

5.14.060 Severability.

If any section, subsection, clause, phrase, or word in this chapter 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 chapter or any provision adopted by reference herein.