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HomeMy WebLinkAboutOrdinance 95-115-CCGRANT COUNTY BOARD OF COMMISSIONERS Grant County, Washington ORDINANCE NO. 95 -115 -CC RESOLUTION NO. 95 -115 -CC AN ORDINANCE PROVIDING FOR THE AMENDMENT OF THE EXISTING ESCD TO INCLUDE THAT PORTION OF GRANT COUNTY NORTH OF TOWNSHIP 26 N WHICH IS NOT CURRENTLY IN THE ESCD, OR IN THE ALTERNATIVE, THE ESTABLISHMENT OF AN EMERGENCY SERVICES COMMUNICATION DISTRICT IN THAT PORTION OF GRANT COUNTY NORTH OF TOWNSHIP 26 N WHICH IS NOT CURRENTLY IN THE ESCD, AND ITS CONSOLIDATION WITH THE EXISTING ESCD AND RELATING TO AND PROVIDING FOR THE CONTINUING OF ALL NECESSARY AND APPROPRIATE PROCEDURES FOR THE ADMINISTRATION AND COLLECTION OF THE GRANT COUNTY EMERGENCY SERVICES COMMUNICATION DISTRICT EXCISE TAX ON ALL TELEPHONE ACCESS LINES AND CELLULAR COMMUNICATIONS SYSTEMS AND OTHER SIMILAR WIRELESS TELECOMMUNICATION SYSTEMS; AND PROVIDING FOR OTHER MATTERS PROPERLY RELATING THERETO. THIS RESOLUTION IS BEING ENACTED PURSUANT TO THE PROVISIONS OF WASHINGTON LAWS, UNDER CHAPTER 82.14B RCW. RECITALS: WHEREAS, Grant County, Washington (the "County") is a Class 3 county, duly organized and existing under the Constitution and the laws of the State of Washington; and WHEREAS, the Board of County Commissioners (Board) has previously established an Emergency Service Communication District (ESCD) for all of Grant County, except that portion of Grant County North of Township 26 N and that portion within the corporate limits of the City of Ephrata; and WHEREAS, the Board has previously amended the ESCD on July 25, 1994, Resolution No. 94 -91 -CC, to include the area within the corporate limits of the City of Ephrata; and WHEREAS, the tax imposed by the original ordinance for fifty cents ($ .50) per month on the use of each telephone access line by subscribers within the designated area of Grant County, had a "Sunset" provision, wherein the authority to tax expires this calendar year; and WHEREAS, the Board, in Ordinance No. 94 -90 -CC, has levied an excise tax of twenty-five cents ($ .25) per month on each radio access line, i.e., cellular communications systems and other similar wireless telecommunications systems, within the existing ESCD and as amended; and WHEREAS, the Board desires to continue the implementation of the excise tax on all telephone access lines and radio access lines, i.e., cellular communications systems and other similar wireless telecommunications systems; and 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, cellular communications systems and other similar wireless telecommunications systems; and WHEREAS, pursuant to RCW 82.14B . 070, the Board of the County is authorized and empowered to establish one or more less than county -wide emergency service communication districts within the County, for the purpose of providing and funding emergency service communication districts; and WHEREAS, the Board has determined that it is in the best interest of the citizens residing in that portion of Grant County North of Township 26 N to amend the existing ESCD and add that portion of Grant County North of Township 26 N or form an emergency service communication district within that portion of Grant County North of Township 26 N to be consolidated with the existing ESCD; and WHEREAS, the Board is authorized and empowered to amend an existing emergency service communication district or consolidate existing emergency service communication districts, pursuant to RCW 82.14B.070; and WHEREAS, the amendment of the existing ESCD to include that portion of Grant County North of Township 26 N or the formation of an emergency service communication district within that portion of Grant County North of Township 26 N to be consolidated with the ESCD requires a public hearing; and WHEREAS, during the September 19, 1995, public hearing, the Board considered the following four propositions: 1. the amendment of the ESCD to include that portion of Grant County North of Township 26 or in the alternative, the formation of an emergency service district within that portion of Grant County North of Township 26 N to be consolidated with the existing ESCD; and 2. authorization of an excise tax of $.50 per month for each switched telephone access line within to assist in that portion of Grant County North of Township 26 N funding of an enhanced 911 emergency service communications system; and 3. authorization of an excise tax of twenty-five cents ($ .25) per month on each radio access line, i.e., cellular communications systems and other similar wireless telecommunications systems within to assist in that portion of Grant County North of Township 26 N funding of an enhanced 911 emergency service communications system; and 4. providing for the continuing of all necessary and appropriate procedures for the administration and collection of the grant county emergency services communication district excise tax on all telephone access lines and cellular communications systems and other similar wireless telecommunication systems. WHEREAS, during the September 19, 1995, public hearing, any persons affected by the amendment of the ESCD to include that portion of Grant County North of Township 26 N or the formation of an emergency service communication district within that portion of Grant County North of Township 26 N to be consolidated with the existing ESCD, were permitted to state their views relating to the amendment of the ESCD to include that portion of Grant County North of Township 26 N or the formation of an emergency service communication district within that portion of Grant County North of Township 26 N to be consolidated with the ESCD and the implementation of an excise tax of $.50 per month for each telephone access line within that portion of Grant County North of Township 26 N; and WHEREAS, during the September 19, 1995, public hearing, any persons affected by the continuing of all necessary and appropriate procedures for the administration and collection of the grant county emergency services communication district excise tax on all telephone access lines and cellular communications systems and other similar wireless telecommunication systems situated in the existing ESCD and as amended, were permitted to state their views relating to the continuing of all necessary and appropriate procedures for the administration and collection of the grant county emergency services communication district excise tax on all telephone access lines and cellular communications systems and other similar wireless telecommunication systems; and WHEREAS, the Board finds 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 is necessary to continue with of all necessary and appropriate procedures for the administration and collection of the grant county emergency services communication district excise tax on all telephone access lines and cellular communications systems and other similar wireless telecommunication systems, to continue to provide funding for an enhanced 911 telephone system. NOW THEREFORE, BE IT ORDAINED by the Board of County Commissioners of Grant County, acting as the legislative body of the Emergency Services Communication District as follows: Section 1: DEFINITIONS For the purpose of this ordinance, the following terms, phrases, words, abbreviations and their derivations shall be the meaning given in this section. When not inconsistent with the context, words used in the present tense include the future tense, words in the plural include the singular, and words in the singular include the plural. a. "Switched Access Line" means the telephone service line which connects a subscriber's main telephone (s) or equivalent main telephone (s) to the telephone company's switching office. b. "Emergency Service Communication District" means the district composed of all of Grant County, organized to provide a 9-1-1 telephone system, providing rapid public access for coordinating dispatching of services, personnel, equipment, and facilities for the police, fire, medical, or other emergency services. c . "Telephone company" and "local exchange company " have the meaning ascribed to "local exchange company" in RCW 80.04.010. d . "Use" includes any actual use or the ability to use a telephone access line by the subscriber of such access line. e . "County" means the County of Grant, a political subdivision of the State of Washington. f . "Person" means any individual, estate, trust, partnership, association, company or corporation. g. "Subscriber" means any person in the County, within the designated area that contracts for and receives telephone service from a telephone company. Section 2: ESTABLISHMENT/AMENDMENT OF ESCD In accordance with Chapter 82.14B RCW, the Board does hereby declare that the existing ESCD is duly amended to include that portion of Grant County North of Township 26 N. In the alternative, should there be a judicial determination that the Board does not have the authority to amend an existing emergency services communication district, the Board does hereby declare the formation of an emergency services communication district to include that portion of Grant County North of Township 26 N, to be immediately consolidated with the existing ESCD in Grant County. It is the intent of the Board acting as same and as the legislative body of the ESCD, that the boundaries of the ESCD now include all of Grant County, including that portion of Grant County North of Township 26 N. 4 Section 3: IMPOSITION OF TAX There is hereby imposed an excise tax not to exceed fifty cents per month on the use of each telephone access line by subscribers within that portion of Grant County North of Township 26 N. The tax imposed by this ordinance shall be collected from the subscriber by the telephone company providing the switched access line or lines, and shall be imposed on any subscriber having the use of the switched access line at the time of the billing by a telephone company. Any telephone company that is required to collect the tax imposed by this ordinance shall state the amount of the tax so imposed separately on the billing statement which is sent to the subscriber. Section 4: EXEMPTIONS There is hereby exempted from the tax imposed by this resolution any user by a subscriber which the County is prohibited from taxing under the Constitution or laws of the State of Washington. Such exemption shall include but not be limited to the use of telephone access lines by the following: a. The Federal Government, its agencies and instrumentalities. Section 5: ADMINISTRATION AND COLLECTION OF TAX a. Any telephone company providing switched access lines in the County is responsible for collecting the tax imposed by this ordinance and shall file a return with the County on or before thirty days following the end of the month the tax was collected or billed, reporting and paying the amount of tax due. b . A telephone company may elect to pay the tax to the County based on either of the following: (1) The amount of tax actually collected for the use of the switched access lines; or (2) The net amount billed for the tax during the preceding calendar month. The net amount billed for the tax shall equal the gross amount billed for the tax less adjustments for uncollectible accounts, refunds, incorrect billings and other appropriate adjustments. 5 C. Once a telephone company has made an election under subsection (2) of the section, the telephone company may not change its method of payment and reporting without permission of the County. d. It shall not be the duty of a telephone company to enforce payment of the tax imposed by this ordinance where a subscriber refuses to pay such tax. A telephone company shall on a monthly basis advise the County of those subscribers who refuse to pay the tax imposed by this ordinance. e. Pursuant to Chapter 82.14B RCW, there is hereby levied an excise tax of twenty-five cents ($ .25) per month on each radio access line within the boundaries of the existing ESCD and as amended, 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 within the existing ESCD and as amended, to assist in financing the Grant County emergency services communications system. f. Each radio communications service company providing radio access lines to end users in Grant County is required to collect the tax imposed by Section 1, in trust for Grant County. The tax imposed by Section 1 shall be set forth separately on each billing statement sent to each end user by a radio communications service company. g. Each radio communications service company shall report and remit to the Grant County Board of Commissioners, using forms prescribed by the Board of Commissioners, the amount of tax to be collected by each within thirty (30) days following the month in which collection is to take place. h. 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. 1.9 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 Grant County, together with the last known name and address of each person entitled thereto, and the portion to which each is entitled. Section 6: RECORD KEEPING Every person liable for paying the excise tax imposed by this ordinance, or for collecting the tax from subscribers shall keep records, render statements, and comply with any rules adopted by the Board with respect to the tax. The Board is hereby authorized to establish such rules, regulations and procedures for the implementation and enforcement of the tax as are not inconsistent with the provisions of this ordinance. The Board may require any person, by notice served upon that person by mail, return receipt requested, to make returns, render statements, or keep or produce records sufficient to show whether there is tax liability under this ordinance. Section 7: REIMBURSEMENT OF COSTS The County shall reimburse any telephone company required to administer and collect the tax imposed by this ordinance for the actual costs incurred by any such telephone company for the administration and collection of the tax so imposed. Reimbursement shall be made annually upon proper billing of the specific costs incurred. Section 8: DEDICATION OF FUNDS The proceeds of any excise tax collected under this ordinance shall be used by the County only for the funding of an Emergency Services Communications Enhanced System, pursuant to Chapter 82.14B RCW, including the cost of personnel to operate said system. Section 9: PREVIOUS RESOLUTIONS This resolution hereby supersedes all previous resolutions and/or ordinances, whether referenced herein or not, pertaining to the imposition of an excise tax by the ESCD on all telephone access lines and cellular communications systems and other similar wireless telecommunication systems, as set forth herein. NOW THEREFORE, BE IT HEREBY RESOLVED THAT THE GRANT COUNTY COMMISSIONERS adopt this ordinance effective immediately upon adoption. PASSED AND ADOPTED this 12& day of September, 1995. AT EST: f Clerk of l Board APPROVF�D AS TO FO,ONLY: Shen . Hallstrom Dreput rosecuting Attorney PUBLISHED: 9/7/95; 9/14/95 BOARD OF COUNTY COMMISSIONERS GRANT COUNTY, WASHINGTON Tim Sn d,Chair Helen Fancher, Member Le4oC 11i 947on�,Mve"m b e E:*