HomeMy WebLinkAbout57-97 - Ord. Imposing and Enhanced 911 Excise Tax on Radio Access Lines for 911 Emergency Comm System ORDINANCE NO. 57-97
AN ORDINANCE IMPOSING AN ENHANCED 911 EXCISE T "RADIO
ACCESS LINES" FOR CONTINUINGOPERATIONS OF THE MASONCOUNTY
911 EMERGENCY COMMUNICATIONS SYSTEM.
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 switched access lines; and
WHEREAS, users of cellular communications systems and other similar
wireless telecommunications systems do not use switched access lines and are
not currently subject to these excise taxes; and
WHEREAS, the volume of 911 calls by users of cellular communications
systems and other similar wireless telecommunications systems has increased in
recent years; and
WHEREAS, the Board of County Commissioners finds that the public
interest requires the imposition and collection of a tax on "radio access lines", in
order to allow the emergency communications system to operate effectively
despite these significant and expected changes in the users of such services;
THEREFORE,
BE IT ORDAINED BY THE F COUNTY COMMISSIONERS OF
MASONCOUNTY, WASHINGTON THAT THE LL I G IS HEREBY
ADOPTED:
Section 1. Enhanced 911 Radio Access Line Excise Tax
1. An enhanced 911 excise tax in the amount of twenty-five ( ) 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 Mason County, is hereby
imposed to assist in financing the Mason County 911 emergency
communications system, as defined in RCW 82.14
. Taxes imposed under this section shall be collected from the user by the
radio communications service company providing the radio access line, as
defined in RCW 82.14B. The radio communications service company shall
state the amount of tax separately on each billing statement sent to each
end user.
Section 2. Use of Proceeds
The proceeds from this tax shall be used for an "enhanced 911 telephone
system" as defined in RCW 82.14B, which system was implemented July
1995.
Section 3. Remittance and Der)osit of Taxes
1. The radio communications service company shall remit all taxes
collected within thirty (30) days following the collection month to the Mason
County Treasurer.
2. The Treasurer shall deposit said taxes from the radio communications
service company in the special account created within TSC - 911
Communications Fund known as the "Enhanced 911 - Utility Tax".
Section 4. Severab lity
1. 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 competent jurisdiction, such
invalidity or unconstitutionality shall not effect the validity of
constitutionality of the remaining portion of this ordinance or any provision
adopted by reference herein.
2. In the event that the tax or any portion thereof imposed by Section 1 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 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.
Section 5. Effective Date of Tax ® Notice of Radio Communications
Service Companies
The effective date of the tax herein imposed shall be 8/1/97
and notice of the tax shall be provided by Mason County at Least sixty (60)
days in advance of the date on which the first payment is due.
DATED this 2 0 t h day of May 1997
BOARD OF COUNTY COMMISSIONERS
MASON COUNTY, WASFUNGTON
Mary Jo Cedy,0airperso
Cindy 0'7, Commissioner
A /20/97
John Bolender, Commissioner
ATTEST:
Becky S. Rogers, Clerk the Board
APPROVED AS TO FORM:
pp
Deputy Prosecuting Attorney
C. Accounting Dept (2)
Central Services/Admin.
Treasurer
Airtouch Cellular
NEXTEL Communications
United States Cellular