Chapter 5.14
EXCISE TAX FOR ENHANCED 911 EMERGENCY COMMUNICATIONS SYSTEMS

Sections:

5.14.010    Definitions.

5.14.020    Tax levied.

5.14.030    Use of proceeds.

5.14.040    Tax collection.

SOURCE:    ADOPTED:

Ord. 867    09/28/10

5.14.010 Definitions.

The definitions contained in RCW 82.14B.020 as now or hereafter amended for enhanced 911 emergency communication systems are adopted by reference and incorporated herein for purposes of this chapter.

5.14.020 Tax levied.

(1) There is hereby levied an increase in the excise tax from $0.50 to $0.70 on the use of all taxable switched access lines and radio access lines in Clallam County as authorized by RCW 82.14B.030 as now or hereafter amended.

(a) The amount of tax must be uniform for each switched access line and radio access line.

(b) Notice of tax must be given to all local exchange companies and radio communications service companies serving in the County at least 60 days in advance of the date on which the first payment is due.

(c) The County enhanced 911 excise tax on switched access lines must be collected from the subscriber by the local exchange company providing the switched access line.

(d) The County enhanced 911 excise tax on radio access lines must be collected from the subscriber by the radio communications service company, including those companies that resell radio access lines, providing the radio access line to the subscriber.

(e) The tax imposed under this subsection must be remitted to the department by local exchange companies and radio communications service companies, including those companies that resell radio access lines, on a tax return provided by the department.

(f) The tax must be deposited in the County enhanced 911 excise tax account consistent with the requirement of Section 4, Chapter 19, Laws of 2010 1st Special Session as now or hereafter amended.

(2) There is hereby levied an excise tax of $0.70 on the use of each interconnected voice over Internet protocol service line.

(a) The amount of tax must be uniform for each line and levied on no more than the number of voice over Internet protocol service lines on an account capable of simultaneous unrestricted outward calling to the public switched telephone network.

(b) The interconnected voice over Internet protocol service company must use the place of primary use of the subscriber to determine which county’s enhanced 911 excise tax applies to the service provided to the subscriber.

(c) The County enhanced 911 excise tax on interconnected voice over Internet protocol service lines must be collected from the subscriber by the interconnected voice over Internet protocol service company providing the interconnected voice over Internet protocol service line to the subscriber.

(d) The tax imposed under this section must be remitted to the department by interconnected voice over Internet protocol services companies on a tax return provided by the department.

(e) The tax must be deposited in the County enhanced 911 excise tax account consistent with the requirement of Section 4, Chapter 19, Laws of 2010 1st Special Session as now or hereafter amended.

(f) To the extent that a local exchange carrier and an interconnected voice over Internet protocol service company contractually jointly provide a single service line, only one service company is responsible for remitting the enhanced 911 excise taxes and nothing in this section precludes service companies who jointly provide service from agreeing by contract which of them shall remit the taxes collected.

(3) The County must provide an annual update to the enhanced 911 coordinator detailing the proportion of their County enhanced 911 excise tax that is being spent on:

(a) Efforts to modernize their existing enhanced 911 communications system; and

(b) Enhanced 911 operational costs.

5.14.030 Use of proceeds.

The proceeds of the tax must be used for an enhanced 911 emergency communications system.

5.14.040 Tax collection.

Prior to October 15, 2010, the County will enter into a contract with the State Department of Revenue outlining the procedures for the administration and collection of the County enhanced 911 excise taxes imposed under this chapter.

The County will notify the State Department of Revenue no less than 75 days before the effective date of the imposition of the tax.