3.30.010 Telephone switched access excise tax.

(1)    Pursuant to Chapter 82.14B RCW, there is imposed an excise tax in the amount of seventy cents ($0.70) per month on each switched telephone access line as defined in RCW 82.14B.020.

(2)    Taxes imposed under this section shall be collected from the user by the telephone company providing the access line. The telephone company shall state the amount of the tax separately on the billing statement which is sent to the user. (Sec. 1 of Ord. 1988-12-11; amended by Sec. 1 of Ord. 1994-05-59; amended by Sec. 1 of Ord. 2011-05-04)