ORDINANCE 2002-15
(Amending Section 3.09 of the Skamania County Code increasing a
911 excise tax on radio access lines).
WHEREAS, emergency services communications systems, including enhanced 911 systems are currently funded with revenue from state and local excise taxes imposed on the use of radio access lines; and
WHEREAS, the volume of 911 calls by users of cellular communications systems and other similar wireless telecommunications systems continues to increase; and
WHEREAS, the 2002 legislature found that statewide enhanced 911 has proven to be a lifesaving service and that routing a 911 call to the appropriate public safety answering point with a display of the caller’s identification and location should be available for all users of telecommunications services, regardless of the technology used to make and transmit the 911 interest to ensure that there is adequate ongoing funding to support enhanced 911 services.
WHEREAS, the 2002 legislature amended to R.C.W. Chapter 82.14B to allow county legislative authorities to increase an excise tax of twenty-five (25) to fifty (50) cents per month on each radio access line to fund the emergency services communications system.
WHEREAS, the County will be ineligible for certain state funds available for emergency services communications systems unless the additional twenty-five (25) cent tax on radio access lines is imposed;
NOW, THEREFORE, BE IT ORDAINED BY THE BOARD OF SKAMANIA COUNTY COMMISSIONERS that Skamania County Code Chapter 3.09 is hereby amended as follows:
3.09.005 Definitions
A. The definitions contained in R.C.W. Chapter 82.14B of the terms “emergency services communication system”, “enhanced 911 telephone system,” “radio access line,” “radio communications service company,” and private telecommunications system” are hereby adopted by reference for the purposes of this chapter.
B. “Subscriber” means any individual person, estate, trust, partnership, association, company, corporation or other entitiy that contracts for and receives telephone services, including the emergency services communications system a radio communications service company.
C. “Collection month” means the calendar month that the radio communications service company bills the subscriber.
3.09.010 Tax Levied
Pursuant to Chapter 82.14B RCW, there is herby levied an excise tax of fifty (50) cents per month on each radio access line, for which the address of the end user set forth in the records of the radio communications service company providing such radio access lines is located in Skamania County to assist in financing the Skamania County emergency services communication system.
3.09.020 Collection by Radio Communications Service Company.
Each radio communications service company providing radio access lines to end users in Skamania County is required to collect the tax imposed by Section 3.09.010, in trust for Skamania County. The tax imposed by Section 3.09.010 shall be set forth separately on each billing statement sent to each end user by a radio communications service company.
3.09.030 Reporting and Remittance
Each radio communications service company shall report and remit to Skamania County Treasurer, using forms prescribed by the treasurer, the amount of tax to be collected by each within thirty days following the month in which collection is to take place.
3.09.040 Refund
In the event that the tax or any portion thereof imposed by Section 3.09.020 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 the portion of the ordered refund attributable to tax collected by the company, in trust for the benefit of end users from whom 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 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.
3.09.050 Notice of Tax Imposed and Effective Date
The effective date of the excise tax imposed in 3.09.010 A shall be January 1, 2003. The Skamania County treasurer is directed to provide notice of tax imposed by Section 3.09.010 to each radio communications service company providing radio access lines in Skamania County, at least sixty days prior to the effective date of the tax.
3.09.060 Administrative Requirements
The Skamania County treasurer 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.
3.09.070 Record Keeping.
Every local exchange company or radio communications service company liable for collecting the tax from subscribers shall keep records reflecting the names of subscribers, number of switched or radio access lines, amounts billed, numbers of exempt switched or radio access lines, and such other information as may be reasonable be necessary to administer billing and collection and verification of the tax, and shall supply any such information to the County when requested.
3.09.080 Severability
If any section, subsection, clause, phrase, or word in this ordinance or any provision adopted by reference herein is for any reason held to be invalid or unconstitutional by a court of the competent jurisdiction, such invalidity or unconstitutionality shall not affect the validity or constitutionality of the remaining portions of this ordinance or any provision adopted by reference herein.
REVIEWED this 9th day of September 2002, and set for public hearing on the 23rd day of September, 2002, at 1:30 o’clock p.m.