HomeMy WebLinkAboutOrdinance 10-079-CCURIolA L
GRANT COUNTY BOARD OF COMMISSIONERS
Grant County, Washington
ORDINANCE NO.
10-
M9
-CC
RESOLUTION NO.
10-
0-)9
-CC
ORDINANCE INCREASING EXCISE TAX ON SWITCHED ACCESS LINES
AND RADIO ACCESS LINES, AND PROVIDING FOR LEVY OF
EXCISE TAX ON INTERCONNECTED VOICE OVER
INTERNET PROTOCOL SERVICE LINES
RECITALS:
WHEREAS, the Board of County Commissioners adopted Resolution No. 89-1-ESCD
which, in part, levied an excise tax of fifty cents ($.50) per month on the use of each telephone
access line by subscribers within a designated area of Grant County; and
WHEREAS, the Board of County Commissioners adopted Ordinance No. 94 -90 -CC
which, in part, levied an excise tax of twenty-five cents ($.25) per month on each radio access line
within the boundaries of the established Emergency Service Communication District ("ESCD");
and
WHEREAS, the Board of County Commissioners found, as set forth in
Ordinance/Resolution No. 95 -115 -CC, that in order to protect the health, safety and welfare of the
County's residents and visitors and those of the ESCD, and to save lives, it was necessary to
continue with procedures for the administration and collection of the Grant County ESCD excise
tax, and to continue to provide funds for an enhanced 911 telephone system; and
WHEREAS, no county tax on the use of interconnected voice over internet protocol (VoIP)
service lines has been imposed to date, although many who call 911 are using Vol? service lines to
make such calls; and
WHEREAS, the Washington State Legislature has found that the appropriate method of
deriving additional revenue for funding enhanced 911 emergency communications systems 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 Bill 6846, Laws of 2010, First Special Session, Chapter 19,
Laws of 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
Ordinance Increasing Excise Tax on Switched Access Lines and Radio
Access Lines, and Providing For Levy of Excise Tax on Interconnected
Voice Over Internet Protocol Service Lincs— Page 1
Civil voepnnmen&,OrdinancevdD l oAMACC 911 Tux dfnnnce9-23-10
interconnected voice over intemet protocol service lines in an amount not exceeding seventy cents
per month for each line; and
WHEREAS, Laws of 2010, First Special Session, Chapter 19, Section 4, requires counties
imposing county enhanced 911 excise taxes to contract with the State of Washington, Department
of Revenue, for the administration and collection of such taxes; and
WHEREAS, pursuant to the contract entered into between the Grant County and the State
of Washington, Department of Revenue, for the administration and collection of county enhanced
911 excise taxes, the same effective January 1, 2011, Grant County must notify the Department of
Revenue, in writing, of a change in the County enhanced 911 excise taxes no less than seventy-five
(75) days before the effective date (January 1, 2011) of increased tax imposition; and
WHEREAS, it is the continued desire of the Board of County Commissioners to continue
to promote, protect and enhance the health, safety and welfare of the County's residents and
visitors and those of the ESCD, and to save lives.
NOW, THEREFORE, BE IT ORDAINED by the Grant County Board of County
Commissioners, acting as the legislative body of the Emergency Services Communication District,
as follows:
Section 1. Definitions.
The definitions contained in Laws of 2010, First Special Session, Chapter 19, Section 2, of the
terms "emergency services communication system," "enhanced 911 emergency communications
system," "interconnected voice over internet protocol service," "interconnected voice over internet
protocol service line," "switched access line," "local exchange company," "radio access line,"
"radio communications service company," "private telecommunications system," "subscriber," and
"place of primary use," are adopted by reference for the purposes of this ordinance.
Section 2. Tax levied.
A. There is hereby levied an increase in the excise tax from 50 cents per month to 70 cents per
month on the use of each switched access lines in Grant County, as authorized by Section 3,
Laws of 2010, First Special Session, Chapter 19;
B. There is hereby levied an increase in the excise tax from 25 cents per month to 70 cents per
month on the use of each radio access line whose place of primary use is located within
Grant County, as authorized by Section 3, Laws of 2010, First Special Session, Chapter 19;
C. There is hereby levied an excise tax of 70 cents per month on the use of each interconnected
voice of internet protocol service line whose place of primary use is located within Grant
County, as authorized by Section 3, Laws of 2010, First Special Session, Chapter 19.
Section 3. Use of Proceeds.
The proceeds of the tax shall be used for an enhanced 911 emergency communications system.
Ordinance Increasing Excise Tax on Switched Access Lines and Radio
Access Lines, and Providing For Levy of Excise Tax on Interconnected
Voice Over Internet Protocol Service Lines — Page 2
Civil I OU CC 911 T.Ord,n., 9-23 10
Section 4. Tax Collection.
Grant County must contract with the State of Washington, Department of Revenue for the
administration and collection of the excise tax as proscribed in Section 4, Laws of 2010, First
Special Session, Chapter 19.
Section 5. Effective Date.
The effective date of the tax herein imposed is January 1, 2011 and notice of the tax shall be
provided by Grant County to all radio communications service companies, local exchange
companies, and companies providing interconnected voice over intemet protocol service at least
sixty (60) days in advance of the date on which the first payment is due.
Section 6. Severability.
If any provision of this ordinance/resolution or its application to any person or circumstance is held
invalid, the remainder of the ordinance/resolution or the application of the provisions to other
persons or circumstances shall not be affected. .
A PUBLIC HEARING WAS HELD ON THE ABOVE ORDINANCE/RESOLUTION AT
OV O'CLOCK A.M., ON THEf/r) �' _DAY OF �, 2010.
Enacted this) `"day of �(, 'TnI -o 2010.
OF COUNTY COMMISSIONERS
Chair
Carol Swartz, Vice Chair `
Ric and B. Stevens, Member
ATTEST:
Administrative Assistant/Clerk of the Board
Ordinance Increasing Excise Tax on Switched Access Lines and Radio
Access Lines, and Providing For Levy of Excise Tax on Interconnected
Voice Over Internet Protocol Service Lines — Page 3
Civil B�nrs\Ordinances\2010AIACC 911 Tv%dinar c 9-23-10
PUBLISHED: ` / a-91/10 and ly l `f /10
Approved as t
By
Dalton
Deputyrosecuting Attorney
Date: /V—i Z— i0
Ordinance Increasing Excise Tax on Switched Access Lines and Radio
Access Lines, and Providing For Levy of Excise Tax on Interconnected
Voice Over Internet Protocol Service Lines — Page 4
Civil B\Departments\OMinancec\2010\MACC 911 Tax\Ordinance 9-2J-10