3.27.010 - Imposed.

An enhanced 911 excise tax in the amount of fifty cents per month on the use of each radio access line, whose place of primary use as set forth in the records of the radio communications service company providing such radio access lines is located within Mason County, is imposed to assist in financing the Mason County 911 emergency communications system, as defined in RCW 82.14B.

(Ord. 125-02 § 1, 2002: Ord. 57-97 § 1(1), 1997).

3.27.020 - Collection.

Taxes imposed under this chapter 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.

(Ord. 57-97 § 1(2), 1997).

3.27.030 - 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.

(Ord. 57-97 § 2, 1997).

3.27.040 - Remittance and deposit of taxes.

(a)

The radio communications service company shall remit all taxes collected within thirty days following the collection month to the Mason County treasurer.

(b)

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.

(Ord. 57-97 § 3, 1997).

3.27.050 - Effective date of tax—Notice of radio communications service companies.

The effective date of the tax imposed in this chapter shall be January 1, 2003, and notice of the tax shall be provided by Mason County at least sixty days in advance of the date on which the first payment is due.

(Ord. 125-02 § 5, 2002: Ord. 57-97 § 5, 1997).