Chapter 4.78
ENHANCED EMERGENCY SERVICES COMMUNICATION SYSTEM

Sections:

4.78.005    Definitions.

4.78.010    Switched access line excise tax.

4.78.015    Radio access line excise tax.

4.78.016    Interconnected voice over internet protocol service line excise tax.

4.78.018    Refunds.

4.78.020    Use of proceeds.

4.78.030    Special fund created--Purposes enumerated.

4.78.040    Fund manager.

4.78.050    Tax remittance.

4.78.060    Effective date of tax.

4.78.065    Contract with the Washington State Department of Revenue.

4.78.070    Enhanced emergency services communication board.

4.78.080    Powers and duties of enhanced 911 board.

4.78.900    Severability.

4.78.005 Definitions.

Except where the context clearly indicates otherwise, the following terms used in this section apply throughout this chapter:

(1) "Consumer" means a person who purchases a prepaid wireless telecommunications service in a retail transaction;

(2) "Emergency services communication system" means a multicounty or county-wide communications network, including an enhanced 911 emergency communications system, which provides rapid public access for coordinated dispatching of services, personnel, equipment, and facilities for police, fire, medical, or other emergency services;

(3) "Enhanced 911 emergency communications system" means a public communications system consisting of a network, database, and on-premises equipment that is accessed by dialing or accessing 911 and that enables reporting police, fire, medical, or other emergency situations to a public safety answering point. The system includes the capability to selectively route incoming 911 voice or data to the appropriate public safety answering point that operates in a defined 911 service area and the capability to automatically display the name, address, and telephone number of incoming 911 voice or data at the appropriate public safety answering point. "Enhanced 911 emergency communications system" includes the modernization to next generation 911 systems;

(4) "Interconnected voice over internet protocol service" has the meaning ascribed to it in RCW 82.14B.020(4);

(5) "Interconnected voice over internet protocol service line" means an interconnected voice over internet protocol service that offers an active telephone number or successor dialing protocol assigned by a voice over internet protocol provider to a voice over internet protocol service customer that has inbound and outbound calling capability, which can directly access a public safety answering point when such a voice over internet protocol service customer has a place of primary use in the state;

(6) "Local exchange company" has the meaning ascribed to it in RCW 80.04.010;

(7) "Place of primary use" means the street address representative of where the subscriber’s use of the radio access line or interconnected voice over internet protocol service line occurs, which must be:

(a) The residential street address or primary business street address of the subscriber; and

(b) In the case of radio access lines, within the licensed service area of the home service provider;

(8) "Prepaid wireless telecommunications service" means a telecommunications service that provides the right to use mobile wireless service as well as other nontelecommunications services including the download of digital products delivered electronically, content, and ancillary services, which must be paid for in full in advance and sold in predetermined units or dollars of which the number declines with use in a known amount;

(9) "Private telecommunications system" has the meaning ascribed to it in RCW 80.04.010;

(10) "Radio access line" means the telephone number assigned to or used by a subscriber for two-way local wireless voice service available to the public for hire from a radio communications service company. Radio access lines include, but are not limited to, radio-telephone communications lines used in cellular telephone service, personal communications services, and network radio access lines, or their functional and competitive equivalent. Radio access lines do not include lines that provide access to one-way signaling service, such as paging service, or to communications channels suitable only for data transmission, or to nonlocal radio access line service, such as wireless roaming service, or to a private telecommunications system;

(11) "Radio communications service company" has the meaning ascribed to it in RCW 80.04.010, except that it does not include radio paging providers. It does include those persons or entities that provide commercial mobile radio services, as defined by 47 U.S.C. § 332(d)(1), and both facilities-based and nonfacilities-based resellers;

(12) "Retail transaction" means the purchase of prepaid wireless telecommunications service from a seller for any purpose other than resale;

(13) "Seller" means a person who sells prepaid wireless telecommunications service to another person;

(14) "Subscriber" means the retail purchaser of telecommunications service, a competitive telephone service, or interconnected voice over internet protocol service. "Subscriber" does not include a consumer, as defined in this section;

(15) "Switched access line" means the telephone service line which connects a subscriber’s main telephone(s) or equivalent main telephone(s) to the local exchange company’s switching office.

(Amended Ord. 95-009, § 2, March 29, 1995, Eff date April 13, 1995; Amended Ord. 99-053, § 1, June 23, 1999, Eff date July 5, 1999; Ord. 02-036, September 4, 2002, Eff date January 1, 2003; Amended by Ord. 10-084, Sept. 22, 2010, Eff date Jan. 1, 2011; Amended by Ord. 13-091, Nov. 13, 2013, Eff date Jan. 1, 2014).

4.78.010 Switched access line excise tax.

(1) Pursuant to RCW 82.14B.030(1), there is hereby imposed an excise tax in the amount of seventy cents per month for each switched access line.

(2) Switched access line taxes imposed under this section shall be collected from the subscriber by the local exchange company providing the access line. The local exchange company shall state the amount of the tax separately on the billing statement which is sent to the subscriber.

(Added Ord. 90-081 (Amended), June 27, 1990, amending and codifying Ord. 87-005, February 18, 1987; Amended by Amended Ord. 93-043, June 2, 1993; Amended Ord. 95-009, § 3, March 29, 1995, Eff date April 13, 1995; Amended Ord. 99-053, § 2, June 23, 1999, Eff date July 5, 1999; Ord. 02-036, September 4, 2002, Eff date January 1, 2003; Amended by Ord. 10-084, Sept. 22, 2010, Eff date Jan. 1, 2011).

4.78.015 Radio access line excise tax.

(1) Pursuant to RCW 82.14B.030(2), there is hereby imposed an enhanced 911 excise tax on the use of radio access lines:

(a) By subscribers whose place of primary use is located within Snohomish County in the amount of $0.70 per month for each radio access line. The amount of tax must be uniform for each radio access line under this subsection (1)(a); and

(b) By consumers whose retail transaction occurs within Snohomish County in the amount of $0.70 per retail transaction. The amount of tax must be uniform for each retail transaction under this subsection (1)(b).

(2) For the purpose of the county enhanced 911 taxes imposed by subsection (1)(b) of this section, the retail transaction is deemed to occur at the location where the transaction is sourced to under RCW 82.32.520(3)(c).

(3) The radio communications service company shall state the amount of the tax imposed by subsection (1)(a) of this section separately on the billing statement which is sent to the subscriber.

(4) The seller must state the amount of the tax imposed by subsection (1)(b) of this section separately in any sales invoice or instrument of sale provided to the consumer.

(Amended Ord. 95-009, § 4, March 29, 1995, Eff date April 13, 1995; Amended Ord. 99-053, § 3, June 23, 1999, Eff. date July 5, 1999; Ord. 02-036, September 4, 2002, Eff date January 1, 2003; Amended by Ord. 10-084, Sept. 22, 2010, Eff date Jan. 1, 2011; Amended by Ord. 13-091, Nov. 13, 2013, Eff date Jan. 1, 2014).

4.78.016 Interconnected voice over internet protocol service line excise tax.

(1) Pursuant to RCW 82.14B.030(3), there is hereby imposed an 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 Snohomish county.

(2) The interconnected voice over internet protocol service company shall state the amount of the tax separately on the billing statement which is sent to the subscriber.

(Added by Ord. 10-084, Sept. 22, 2010, Eff date Jan. 1, 2011)

4.78.018 Refunds.

(1) If the county is required to refund a tax imposed by this chapter by the judgment of a court of record, or as a result of the resolution of any appeal therefrom, the county shall refund the amount of the judgment to the radio communications service company, seller, local exchange company or interconnected voice over internet protocol service company that collected the tax, and that company shall reimburse the subscribers or consumers who paid the tax.

(a) To the extent the subscribers who paid the tax cannot be identified or located within three months after payment by the county, the company shall return the amount paid by each subscriber to the county, together with the subscriber’s last known name and address.

(b) To the extent the consumers who paid the tax cannot be identified or located within three months after payment by the county, the seller shall return the amount paid by each consumer to the county.

(Added Ord. 02-036, September 4, 2002, Eff date January 1, 2003; Amended by Ord. 10-084, Sept. 22, 2010, Eff date Jan. 1, 2011; Amended by Ord. 13-091, Nov. 13, 2013, Eff date Jan. 1, 2014)

4.78.020 Use of proceeds.

The proceeds of taxes collected shall be used for an "Emergency Services Communication System".

Added Amended Ord. 90-081, June 27, 1990, amending and codifying Ord. 87-005, February 18, 1987; Amended Ord. 95-009, § 4, March 29, 1995, Eff date April 13, 1995).

4.78.030 Special fund created--Purposes enumerated.

There is hereby created a special fund known as the "emergency services communication system fund." When distributed to the county by the Washington department of revenue pursuant to RCW 82.14B.063 and RCW 82.14B.065, all taxes levied herein, less the amount deducted by the department for administration and collection of those taxes, shall be placed in said fund for the purposes of paying all or any part of the cost of all expenses related to the acquisition, installation, addition, improvement, replacement, repair, maintenance or operation of an emergency services communication system.

(Added Amended Ord. 90-081, June 27, 1990, amending and codifying Ord. 87-005, February 18, 1987; Amended Ord. 95-009, § 5, March 29, 1995, Eff date April 13, 1995; Amended by Ord. 10-084, Sept. 22, 2010, Eff date Jan. 1, 2011; Amended by Ord. 13-091, Nov. 13, 2013, Eff date Nov. 28, 2013).

4.78.040 Fund manager.

The county executive shall designate a fund manager, whose name and title shall appear on the master list of fund managers maintained in the department of budget and finance.

(Added Amended Ord. 90-081, June 27, 1990, amending and codifying Ord. 87-005, February 18, 1987).

4.78.050 Tax remittance.

Each local exchange company, each radio communications service company, and each interconnected voice over internet protocol service company must collect from the subscriber, and each seller of prepaid wireless telecommunications service must collect from the consumer, the full amount of taxes payable and remit it to the Washington Department of Revenue.

(Added Amended Ord. 90-081, June 27, 1990, amending and codifying Ord. 87-005, February 18, 1987; Amended Ord. 95-009, § 6, March 29, 1995, Eff date April 13, 1995; Amended Ord. 99-053, § 4, June 23, 1999, Eff date July 5, 1999; Amended by Ord. 13-091, Nov. 13, 2013, Eff date Jan. 1, 2014).

4.78.060 Effective date of tax.

(1) The effective date of the switched access line tax imposed by SCC 4.78.010(1) shall be January 1, 2011.

(2) The effective date of the radio access line tax imposed by SCC 4.78.015(1)(a) shall be January 1, 2011.

(3) The effective date of the radio access line tax imposed by SCC 4.78.015(1)(b) shall be January 1, 2014.

(4) The effective date of the interconnected voice over internet protocol service line excise tax imposed by SCC 4.78.016(1) shall be January 1, 2011.

(5) The Snohomish County enhanced 911 office is directed to provide notice of the tax to all radio communications service companies, sellers, local exchange companies, and interconnected voice over internet protocol service companies in Snohomish County at least 60 days in advance of the date on which the first payment is due.

(Added Amended Ord. 90-081, June 27, 1990, amending and codifying Ord. 87-005, February 18, 1987; Amended Ord. 95-009, § 7, March 29, 1995, Eff date April 13, 1995; Amended by Ord. 10-084, Sept. 22, 2010, Eff date Jan. 1, 2011; Amended by Ord. 13-091, Nov. 13, 2013, Eff date Jan. 1, 2014).

4.78.065 Contract with the Washington State Department of Revenue.

(1) The county executive is authorized to negotiate and enter into multi-year contracts with the Washington Department of Revenue for the purpose of administering and collecting taxes imposed under this chapter, as required by RCW 82.14B.063. The first such contract shall be executed and effective on or before October 15, 2010.

(2) The county executive shall provide the Washington Department of Revenue with notice of the imposition of tax imposed or of a change in the tax imposed by this chapter, as required by RCW 82.14B.060, no less than 75 days before the effective date of the imposition of the tax or of a change in the tax.

(Added by Ord. 10-084, Sept. 22, 2010, Eff date Oct. 8, 2010; Amended by Ord. 13-091, Nov. 13, 2013, Eff date Jan. 1, 2014)

4.78.070 Enhanced emergency services communication board.

The Snohomish county enhanced emergency services communication board (enhanced 911 board) is hereby established. The enhanced 911 board shall consist of two representatives selected by the board of directors of the southwest Snohomish county public safety communications agency (SNOCOM), two representatives selected by the board of directors of the Snohomish county police staff and auxiliary services center (SNOPAC), one member of the Snohomish county council selected by the council; and one member appointed by the Snohomish county executive. One member of the Washington state patrol selected by the chief of the state patrol shall serve as an ex officio non-voting member of said board.

(Added Amended Ord. 90-081, June 27, 1990, amending and codifying Ord. 87-005, February 18, 1987; Amended Ord. 95-009, § 8, March 29, 1995, Eff date April 13, 1995; Amended Ord. 99-053, § 5, June 23, 1999, Eff date July 5, 1999; Ord. 06-079, Oct. 25, 2006, Eff date Nov. 1, 2006)

4.78.080 Powers and duties of enhanced 911 board.

(1) The enhanced 911 board shall have the power and the duty to:

(a) administer or cause to be administered use of the emergency services communications system funds described in SCC 4.78.010 for Snohomish county subject to the laws and ordinances of Snohomish county;

(b) adopt and implement bylaws to carry out its purpose;

(c) meet regularly on a schedule to be determined by the board;

(d) annually submit to the executive detailed and itemized estimates of both the anticipated revenues and all expenditures to be requested for the ensuing fiscal year according to chapter 4.26 SCC as now enacted or hereafter amended;

(e) recommend to the county those contracts, including contracts with other governmental entities or intergovernmental organizations, it deems necessary for the carrying out of its purposes as defined in chapter 82.14B RCW and this chapter; and

(f) submit annually a report of its activities to the Snohomish county council for its review.

(2) The executive is authorized and directed to provide such staffing assistance to the board as he deems necessary to enable the board to carry out its purpose.

(Added Amended Ord. 90-081, June 27, 1990; amending and codifying Ord. 87-005, February 18, 1987).

4.78.900 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.

(Added Amended Ord. 90-081, June 27, 1990, amending and codifying Ordinance No. 87-005, February 18, 1987; Amended Ord. 95-009, § 10, March 29, 1995, Eff date April 13, 1995; Ord. 02-036, September 4, 2002, Eff date January 1, 2003).