Chapter 4.32
9-1-1 EMERGENCY TELEPHONE SYSTEM EXCISE TAX

Sections:

4.32.010    Levy of Tax.

4.32.020    [Reserved]

4.32.030    Contract with Department of Revenue.

4.32.010 Levy of Tax.

Pursuant to Chapter 82.14B RCW, there is hereby levied an excise tax of seventy cents per month upon each switched access line in Pierce County, upon each radio access line whose place of primary use is located in Pierce County, upon each interconnected voice-over internet protocol service line whose primary place of use is in Pierce County, and upon each prepaid wireless telecommunications service retail transaction that is deemed by statute to occur at a location within Pierce County. The definitions and other provisions of Chapter 82.14B RCW, as amended by 2013 laws 2nd Special Session Chapter 8, applicable to the tax imposed by this Section, to the taxpayers or to the companies obligated to collect such tax, are incorporated herein by reference thereto. (Ord. 2014-30s § 1 (part), 2014; Ord. 2010-68 § 1 (part), 2010; Ord. 96-40 § 1 (part), 1996; Ord. 83-118 § 1, 1983)

4.32.020 [Reserved]

(Ord. 2014-30s § 1 (part), 2014)

4.32.030 Contract with Department of Revenue.

The County Executive is authorized to negotiate and enter into multi-year contracts with the Washington State Department of Revenue for the purpose of collecting taxes imposed under this Chapter, as well as for the purpose of providing system services, as authorized by RCW 82.14B.063. The County Executive shall provide the Department of Revenue notice of the imposition of tax or of a change in the tax imposed by this Chapter no less than 75 days before the effective date of the imposition of the tax or of a change in the tax. (Ord. 2014-30s § 1 (part), 2014; Ord. 2010-68 § 2, 2010; Ord. 96-40 § 1 (part), 1996; Ord. 83-118 § 6, 1983)