Chapter 3.09
9-1-1 EMERGENCY SYSTEM EXCISE TAX1
Sections:
3.09.050 Notice of tax imposed and effective date.
3.09.010 Definitions.
The definitions contained in Section 2, Chapter 19, Laws of 2010 1st Special Session, of terms “emergency services communication system,” “enhanced 911 emergency communications system,” “interconnected voice over internet protocol service,” “interconnected voice over internet protocol service line,” “switched access line,” “local exchange company,” “radio access line,” “radio communications service company,” “private telecommunications system,” “subscriber,” and “place of primary use,” are adopted by reference for the purposes of this chapter. (Ord. 2010-07, 10-12-10)
3.09.020 Tax levied.
A. There is hereby levied an increase in the excise tax from fifty cents to seventy cents on the use of all taxable switched access lines in Skamania County, as authorized by Section 3, Chapter 19, Laws of 2010 1st Special Session.
B. There is hereby levied an increase in the excise tax from fifty cents to seventy cents on the use of each radio access line whose place of primary use is located within Skamania County, as authorized by Section 3, Chapter 19, Laws of 2010 1st Special Session.
C. There is hereby levied an excise tax of seventy cents on the use of each interconnected voice over Internet protocol service line whose place of primary use is located with Skamania County, as authorized by Section 3, Chapter 19, Laws of 2010 1st Special Session.
D. There is hereby levied an excise tax of seventy cents per prepaid wireless telecommunications service retail transaction conducted by consumers, occurring within Skamania County, as authorized by Section 105, Chapter 8, Laws of 2013 2nd Special Session. (Ord. 2013-04, 12-10-13; Ord. 2010-07, 10-12-10)
3.09.030 Use of proceeds.
Use of the proceeds of the tax shall be used for an enhanced 911 emergency communications system. (Ord. 2010-07, 10-12-10)
3.09.040 Tax collection.
Skamania County must contract with the Department of Revenue for the administration and collection of the excise tax as prescribed in Section 8, Chapter 19, Laws of 2010 1st Special Session and Section 105, Chapter 8, Laws of 2013 2nd Special Session. (Ord. 2013-04, 12-10-13; Ord. 2010-07, 10-12-10)
3.09.050 Notice of tax imposed and effective date.
The effective date of the tax herein imposed shall be January 1, 2011. The effective date of the new tax imposed in Section 3.09.020(D) shall be January 1, 2014. The Skamania County treasurer is directed to provide notice of tax imposed to all radio communications service companies, local exchange companies, and companies providing interconnected voice over Internet protocol service at least sixty days in advance of the date on which the first payment is due. (Ord. 2013-04, 12-10-13; Ord. 2010-07, 10-12-10)
3.09.060 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 any provision adopted by reference herein. (Ord. 2010-07, 10-12-10)
Editor’s note—Ord. 2010-07, adopted Oct. 12, 2010, repealed Ch. 3.09 in its entirety and enacted a new Ch. 3.09 to read as set out herein. Former Ch. 3.09, §§ 3.09.005—3.09.080, pertained to similar subject matter and derived from Ord. 2002-15 (part); Ord. 1994-03, §§ 1—6.