HomeMy WebLinkAbout66-13 - Ord. Amending Ord. 68-10 Imposing Local Excise Tax Per Retail TransactionM P c S
AP
AMENDING ORDINANCE NO 68-10
NO A LOCAL EXC SE TAX PER RET .AU TRANSACTION FOR P PFA1 D VV R►E ISS
TELECOMMUNICATIOIS SERVICE FOR ENHANCED 911 SERVICES
WHEREAS, Mason County currently collects local enhanced 911 excise tax to be used
for an emergency services communication system, which provides for rapid public access for
coordinated dispatching of services, personne , equipment, and facilities for police, fore medical,
or other emergency services; and
WHEREAS, since March 1, 1987, the county enhanced 911 excise tax on the use of
switched access lines (landlines) in Mason County has been collected and was increased to
seventy cents per month effective January 1, 2011 for each switched access line, the maximu�mm
allowed under State law; and
WHEREAS, since January 1, 2003, the county enhanced 911 excise tax on the use of
radio access lines (wireless -cellular) in Mason County has been collected and was increased to
seventy cents per month effective January 1, 2011 for each radio access line, the maximum
um
allowed under State law; and
WHEREAS, since anuary ' , 2011, the county enhanced 911 excise tax on the use of
interconnected voice over Internet protocol (VoIP) service lines has been collected at seventy
cents per month for each interconnected voice over internet protocol (VoIP) service line, the
maximum allowed under State law; and
WHEREAS, the Washington State Legislature passed Second Engrossed Second
Substitute House Bill 1971, to amend certain statutes related to taxes and other charges on
communications services, including RCW 82.14B.030. The amendments to RCW 82.14B 030
restructure the manner in which a county may impose an enhanced 911 excise tax on the use of
radio access lines by consumers of prepaid wireless telecommunications service.
WHEREAS, iri accordance with RCW 38.52.510 each county must implement
countywide or multicounty-wide enhanced 911 emergency communications systems so that
enhanced 911 is available throughout the state and the county must provide funding for the
enhanced 911 communications system in the county in an amount equal to the amount the
maximum tax under RCW 82.14B.030(1) would generate in the county less any applicable
administrative fee charged by the department of revenue or the amount necessary to provide
full funding of the system in the county;
NOW, THEREFORE, BE IT RESOLVED the Board of Mason County Commissioners
shall maintain the aforementioned excise taxes on switched access lines, radio access lines and
interconnected voice over Internet protocol and additionally impose a local excise tax of seventy
cents per retail transaction, as defined by RCW 82 14B 020, for prepaid wireless
telecommunications service. This rate of tax is the maximum allowed and is effective January
1, 2014.
ORINANCE NO &(O'' 1',
Page 2 of 2
ATT
PASSE
0 thos 26th day of \ovember, 2013.
Mindi Brock, Clerk of the Board
APPROVED AS TO FORM:
BOARD OF COUNTY COMMISSIONFRS
MASON COUNTY, WASHINGTON
A 0
Randy N
eatherlin, Chair
Terri Jeffreys, issioner
Tim Whitehead, Chief Deputy Prosecuting Tim Sheldon, Commissioner
Attorney
J:\RESOLUTIONS & ORDINANCES\RESOLUTIONS -ORDINANCES Word Files\2013\E911 tax resolution for
prepaid phones.doc