Chapter 3.36


3.36.010    Imposed—Collection.

3.36.020    Use of proceeds.

3.36.030    Emergency Communications System Fund—Purposes enumerated.

3.36.040    Remittance and deposit of taxes.

3.36.050    Refund of tax.

3.36.060    Notice of tax imposed to radio communications service company.

3.36.070    Adoption of administrative requirements.

3.36.080    Severability.

3.36.010 Imposed—Collection.

(1)    Pursuant to Chapter 82.14B RCW, there is hereby levied an excise tax of seventy cents ($0.70) per month on each radio access line (as defined in RCW 82.14B.020) whose place of primary use (as defined in RCW 82.14B.020) is located within Skagit County, Washington.

(2)    Each radio communications service company providing radio access lines to end users in Skagit County is required to collect the tax imposed under this Section, in trust for Skagit County. The tax imposed under this Section shall be set forth separately on each billing statement sent to each end user by a radio communications service company. (Ord. O20100007; Ord. O20020004; Ord. 15384 (part), 1994)

3.36.020 Use of proceeds.

The proceeds of this tax shall be used for an “Emergency Services Communications System” as defined in Chapter 82.14B RCW. (Ord. 15384 (part), 1994)

3.36.030 Emergency Communications System Fund—Purposes enumerated.

All taxes levied herein shall be placed in the “Emergency Communications System Fund No. 125” for the purpose 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 communications system. Expenditures from said fund shall be made only upon order of the committee established to act as the governing body of the Emergency Services Communications System for Skagit County. (Ord. 15384 (part), 1994)

3.36.040 Remittance and deposit of taxes.

(1)    Each radio communications service company shall remit all taxes collected within thirty (30) days following the collection month to the Skagit County Treasurer, the ex-officio treasurer of the Emergency Services Communications System.

(2)    The Skagit County Treasurer shall deposit said taxes received from the radio communications service company in the special fund referenced in SCC 3.36.030. (Ord. 15384 (part), 1994)

3.36.050 Refund of tax.

In the event that the tax or any portion thereof imposed by SCC 3.36.010 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 radio communications service company portion of the ordered refund attributable to tax collected by the company, in trust for the benefit of end users from whom the tax was collected. Each company is required to promptly remit, to each end user who paid tax for which refund was ordered, the duly allocable portion of the refund held in trust. To the extent end users entitled to refund cannot be identified or located by the company with exercise of due diligence within three (3) months of the date refund is received in trust by the company, the company shall return the undistributed 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. 15384 (part), 1994)

3.36.060 Notice of tax imposed to radio communications service company.

The Board of Skagit County Commissioners is directed to provide notice of the tax imposed by SCC 3.36.010 to each radio communications service company providing radio access lines in Skagit County, at least sixty (60) days prior to the effective date of the tax. (Ord. 15384 (part), 1994)

3.36.070 Adoption of administrative requirements.

The Board of Skagit County Commissioners is authorized to adopt administrative requirements for collection similar to those applying to providers collecting excise tax on switched access lines, giving due regard to the statutory, regulatory and operational differences between the providers of switched access lines and radio access lines. (Ord. 15384 (part), 1994)

3.36.080 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. (Ord. 15384 (part), 1994)