HomeMy WebLinkAbout68-10 - Ord. Changing Amount of Local Excise Tax Imposed'RDINANCE
No. ('p) -\ (f
ORDINANCE CHANGING THE AMOUNT OF LOCAL EXCISE TAX IMPOSED ON THE USE
OF SWITCHED ACCESS LINES, RADIO ACCESS LINES, AND INTERCONNECTED VOICE
OVER INTERNET PROTOCOL SERVICE LINES FOR ENHANCED 91'1 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, personnel, equipment, and facilities for police, fire 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 remained at fifty cents per month for
each switched access line, the maximum 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 remained at fifty cents per month for
each radio access line, the maximum allowed under State law; and
WHEREAS, no county enhanced 911 tax on the use of interconnected voice over
internet protocol (VolP) service lines has been imposed to date, although many who call 9-1-1
today are using VolP service lines to make the call; and
WHEREAS, the Washington State Legislature found that the state and counties should
be provided with an additional revenue to continue funding enhanced 911 emergency
communications systems throughout the state on a multicounty or countywide basis; and
WHEREAS, the Washington State Legislature further found that the appropriate method
of deriving additional revenue for this purpose is to extend the excise tax on the use of switched
access lines and radio access lines; and to apply the extended excise tax on the use of
interconnected voice over internet protocol service lines; and
WHEREAS, Substitute Senate B¡ll 6846 passed by the Washington State Legislature
and signed by Governor Christine Gregoire on April 13,2010, provides for the legislative
authority of a county to impose, effective as early as January 1,2011, a county enhanced 911
excise tax on the use of switched access, radio access, and interconnected voice over internet
protocol service lines in an amount not exceeding seventy cents per month for each line; and
WHEREAS, in accordance with this new legislation funds generated by the enhanced
911 excise tax imposed by RCW 82.148.030(5) may not be distributed to any county that has
not imposed the maximum county enhanced 91 1 excise tax allowed under RCW 82.148.030(1)
and (2); and
WHEREAS, Mason County currently receives almost $83,000 annually for enhanced
911 network, database, and language line services from these State funds, for which the County
would not be eligible after December 31 ,2010 unless it imposes the maximum county enhanced
91'1 excise tax allowed under RCW 82.148.030(1) and (2); and
ORDINANCE NO.
Page 2 of 2
WHEREAS, rn 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 91'1 communications system in the county in an amount equal to the amount the
maximum tax under RCW 82.148.030(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 lT RESOLVED the Board of Mason County Commissioners
change the amount of local excise tax imposed on the use of switched access lines, radio
access lines, and interconnected voice over internet protocol service lines to the maximum
allowed, $0.70 per month per line, effective January 1,2011.
PASSED this 14th day of September,2010.
BOARD OF COUNTY COMMISSIONERS
MASON COUNTY, WASHINGTON
ATTEST:
GSU9- (ncq\
Tim Sheldon, Commissioner J /
Gallagher, Chain
J:\RESOLUTIONS\2010\891'l tax proposed resolution 1.doc