Chapter 3.54
ENHANCED 911 EXCISE TAX
Sections:
3.54.010 Enhanced 911 excise tax – Rate imposed.
3.54.020 Utility tax – Accounts created – Purpose.
3.54.030 Remittance and deposit of taxes.
3.54.050 Contract with Department of Revenue.
3.54.010 Enhanced 911 excise tax – Rate imposed.
A. Pursuant to Chapter 82.14B RCW, the excise tax of $0.50 per month imposed under Ordinance No. 92-034 and CCC 3.52.010 is increased to $0.70 per month on each switched access line in Cowlitz County, as defined in RCW 82.14B.020(5).
B. Pursuant to Chapter 82.14B RCW, the excise tax of $0.50 per month imposed under Ordinance No. 02-176 and CCC 3.56.010 is increased to $0.70 per month on each radio access line, as defined in RCW 82.14B.020(7), for which the place of primary use as defined in RCW 82.14B.020(11) is located in Cowlitz County.
C. Pursuant to Chapter 82.14B RCW, there is hereby levied an excise tax of $0.70 per month on each interconnected voice over Internet protocol service line, as defined in RCW 82.14B.020(4), for which the place of primary use as defined in RCW 82.14B.020(11) is located in Cowlitz County.
D. Pursuant to Chapter 82.14B RCW, there is hereby levied an excise tax of $0.70 per prepaid wireless telecommunications service retail transaction conducted by consumers, occurring within Cowlitz County, as defined in RCW 82.14B.020.
E. Taxes imposed under this section shall be collected from the subscriber, as defined in RCW 84.14B.020(10), by the private telecommunications system, as defined in RCW 80.04.010, the radio communications service company, as defined in RCW 80.04.010 and 82.14B.020(8), the interconnected voice over Internet protocol service company providing the switched access line, radio access line or interconnected voice over Internet protocol service, respectively, or upon any consumer conducting a retail transaction for prepaid wireless telecommunications service within Cowlitz County at the time of purchase from the seller. The amount of the tax must be stated separately on the billing statement which is provided to the subscriber or consumer. [Ord. 13-121, § 1, 11-5-13.]
3.54.020 Utility tax – Accounts created – Purpose.
There is hereby created a special account within the 911 communications fund known as the “enhanced 911 utility tax.” All taxes levied herein shall be placed in said account for the purpose 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 emergency communications system, as defined in RCW 82.14B.020(2), including reimbursement to the local exchange companies, radio communications service companies, interconnected voice over Internet protocol service companies, and/or sellers of prepaid wireless telecommunications services for actual costs of administration and collection of the tax imposed. [Ord. 13-121, § 1, 11-5-13.]
3.54.030 Remittance and deposit of taxes.
A. The local exchange companies, radio communications service companies and/or interconnected voice over Internet protocol service companies or seller of prepaid wireless telecommunications services shall remit all taxes collected within 30 days following the collection month to the Washington State Department of Revenue on a tax return provided by the Department. [Ord. 13-121, § 1, 11-5-13.]
3.54.040 Effective date of tax – Notice to local exchange companies, radio communications service companies, interconnected voice over Internet protocol service companies and sellers of prepaid wireless telecommunications services.
A. The effective date of the tax imposed hereunder shall be January 1, 2014. Until January 1, 2014, the tax imposed under Ordinance No. 10-089 shall remain in effect at the rates established therein.
B. Notice of the tax shall be provided by Cowlitz County to all local exchange companies, radio communications service companies, interconnected voice over Internet protocol service companies, and sellers of prepaid wireless telecommunications services serving in the county at least 60 days in advance of the date on which the first payment is due. [Ord. 13-121, § 1, 11-5-13.]
3.54.050 Contract with Department of Revenue.
The tax imposed by this chapter shall be administered and collected in accordance with Chapter 82.14B RCW. The Chairman of the Board of County Commissioners is authorized and directed to execute any contracts with the Department of Revenue that may be necessary to provide for the administration or collection of the tax. [Ord. 13-121, § 1, 11-5-13.]
3.54.060 Refund mechanism.
In the event that the tax or any portion thereof imposed hereunder is ordered to be refunded by final judgment of a court of record, the county shall, upon presentation of a certified copy of the final judgment, pay to each local exchange company, radio communications service company, interconnected voice over Internet protocol service company, or seller of prepaid wireless telecommunications service the portion of the ordered refund attributable to tax collected by the company, in trust for the benefit of subscribers from whom the tax was collected. Each company is required to promptly remit, to each subscriber or consumer who paid tax for which refund was ordered, the duly allocable portion of the refund held in trust. To the extent subscribers or consumers entitled to refund cannot be identified or located by the company with exercise of due diligence within three months of the date refund is received in trust by the company, the company shall return the undisturbed trust funds and accumulations to the county, together with the last known name and address of each person entitled thereto, and the portion to which each is entitled. [Ord. 13-121, § 1, 11-5-13.]