HomeMy WebLinkAboutOrdinance 94-090-CCGRANT COUNTY BOARD OF COMMISSIONERS
Grant County, Washington
ORDINANCE NO. 94 -90 -CC
AN ORDINANCE ESTABLISHING AN EXCISE TAX ON RADIO ACCESS
LINES FOR CONTINUING OPERATION OF THE GRANT COUNTY
ENHANCED 911 EMERGENCY SYSTEM, AND PROCEDURES FOR
COLLECTION AND ADMINISTRATION OF SAID TAX
WHEREAS, the Board of County Commissioners (Board) has previously
established an Emergency Service Communication District (ESLD) 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 intends to amend the ESCD to include the area within the
corporate limits of the City of Ephrata or form an emergency service communication
district within the corporate limits of the City of Ephrata, to be consolidated with the
existing ESCD; 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; 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 Grant 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 services communications system to operate effectively despite
these significant changes in the users of such services;
ORDINANCE ESTABLISHING AN EXCISE
TAX ON RADIO ACCESS LINES - 1
NOW, THEREFORE,
BE IT ORDAINED by the Board of Grant County Commissioners:
Section 1. 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.
Section 2. 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.
Section 3. 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.
Section 4. 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 Grant County, together with the last
known name and address of each person entitled thereto, and the portion to which
each is entitled.
Section 5. The Grant County Administrative Assistant is directed to provide
notice of the tax imposed by Section 1 to each radio communications service company
providing radio access lines in Grant County, at least sixty (60) days prior to the
effective date of the tax.
Section 6. The Grant County Treasurer is authorized to adopt administrative
requirements for collection similar to those applying to providers collecting excise
tax on switched access lines, giving due regard to the statutory, regulatory and
operational differences between the providers of switched access lines and radio
access lines .
ORDINANCE ESTABLISHING AN EXCISE
TAX ON RADIO ACCESS LINES - 2
Section 7. The tax imposed by Section 1 shall be effective on the first day of
the month which is more than 60 days after the effective date of this ordinance.
PASSED this �--f--day of July, 1994.
7EST:
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Clerk grfAfie Board
APPROVED AS TO FORM ONLY:
M
cuting Attorney
PUBLISHED:
BOARD OF COUNTY COMMISSIONERS
GRANT COUNTY, WASHINGTON
IV
Helen Fancher, air
1
Tim Sneacember \
Lel 4oyA on, Member
ORDINANCE ESTABLISHING AN EXCISE
TAX ON RADIO ACCESS LINES - 3