Sections:
3.26.010 - Enhanced 911 line excise tax—Imposed.
3.26.030 - Special account created—Purposes enumerated.
3.26.040 - Remittance and deposit of taxes.
3.26.050 - Effective date of tax—Notice to local exchange companies.
3.26.010 - Enhanced 911 line excise tax—Imposed.
(a)
An enhanced 911 excise tax in the amount of fifty cents per month for each telephone switched access line, as defined in RCW 82.14B.0202(3), is imposed on each switched access line in Mason County.
(b)
Taxes imposed under this section shall be collected from the user by the local exchange company, as defined in RCW 82.14B.020(4) and 80.04.010, providing the switched access line. The local exchange company shall state the amount of tax separately on the billing statement which is sent to the user.
(Ord. 6-92 § 1, 1992).
The proceeds from this tax shall be used for an enhanced 911 telephone system as defined in RCW 82.14B.020(2), which system shall be implemented no later than December 31, 1998.
(Ord. 6-92 § 2, 1992).
3.26.030 - Special account created—Purposes enumerated.
There is created a special account within the TSC-911 Communications Fund known as the "enhanced 911-utility tax." All taxes levied in this chapter shall be placed in the account for the purposes of paying all or any part of the cost of all expenses related to the planning, acquisition, installation, addition, improvement, replacement, repair, maintenance, or operation of an enhanced 911 telephone system, including reimbursement to the local exchange companies for actual costs of administration and collection of the tax imposed.
(Ord. 6-92 § 3, 1992).
3.26.040 - Remittance and deposit of taxes.
(a)
The local exchange company shall remit all taxes collected within thirty days following the collection month to the Mason County treasurer.
(b)
The treasurer shall deposit the taxes from the local exchange company in the special account referenced in Section 3.26.030 of this chapter.
(Ord. 6-92 § 4, 1992).
3.26.050 - Effective date of tax—Notice to local exchange companies.
The effective date of the tax imposed in this chapter shall be April 1, 1992 and notice of the tax shall be provided by the county at least sixty days in advance of the date on which the first payment is due.
(Ord. 6-92 § 5, 1992).