3.30.025 Interconnected voice over Internet protocol service line access excise tax.

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 access line, radio access line, and interconnected voice over Internet service access line, as defined in RCW 82.14B.020, for which the address of the end user set forth in the records of the interconnected voice over Internet protocol service company providing such switched access lines, radio access lines, and interconnected voice over Internet protocol access lines is located in Clark County.

Taxes imposed under this section shall be collected from the user by the interconnected voice over Internet protocol service company providing interconnected voice over Internet service line access to end users in Clark County. The tax imposed by this section shall be set forth separately on each billing statement which is sent to each end user. (Sec. 1 of Ord. 2010-09-09; amended by Sec. 3 of Ord. 2011-05-04)