Loading...
HomeMy WebLinkAboutOrdinance 94-091-CCBOARD OF COUNTY COMMISSIONERS Grant County, Washington ORDINANCE NO. 94 -91 -CC AN ORDINANCE PROVIDING FOR THE AMENDMENT OF THE EXISTING ESCD TO INCLUDE THE CITY OF EPHRATA OR IN THE ALTERNATIVE, THE ESTABLISHMENT OF AN EMERGENCY SERVICES COMMUNICATION DISTRICT IN THE CITY OF EPHRATA AND ITS CONSOLIDATION WITH THE EXISTING ESCD 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 City of Ephrata (Ephrata) is a code city, duly organized and existing under the Constitution and the laws of the State of Washington; and WHEREAS, pursuant to RCW 82.14B . 070, the Board of County Commissioners (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 previously established an Emergency Service Communication District (ESLD) for all of Grant County except that portion inside the corporate limits of Ephrata and except that portion of Grant County North of Township 26 N; and WHEREAS, Ephrata has previously determined by resolution that it desires the Board to include the corporate limits of Ephrata as they now exist and as they may be altered in the future, in an emergency service communication district, to allow for the collection of the excise tax authorized pursuant to RCW 82.14B. 030; and WHEREAS, the Board has determined that it is in the best interest of the citizens residing in the corporate limits of Ephrata to amend the existing ESCD and add the corporate limits of Ephrata or form an emergency service communication district within the corporate limits of Ephrata 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 the corporate limits of Ephrata or the formation of an emergency service communication district within the corporate limits of Ephrata to be consolidated with the ESCD requires a public hearing; and WHEREAS, during the July 25, 1994, public hearing, the Board considered the following two propositions: 1. the amendment of the ESCD to include the corporate limits of Ephrata or in the alternative, the formation of an emergency service district within the corporate limits of Ephrata 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 the corporate limits of Ephrata, to assist in the funding of an enhanced 911 emergency service communications system. WHEREAS, during the July 25, 1994, public hearing, any persons affected by the amendment of the ESCD to include the corporate limits of Ephrata or the formation of an emergency service communication district within the corporate limits of Ephrata to be consolidated with the existing ESCD, were permitted to state their views relating to the amendment of the ESCD to include the corporate limits of Ephrata or the formation of an emergency service communication district within the corporate limits of Ephrata to be consolidated with the ESCD and the implementation of an excise tax of $.50 per month for each telephone access line within the existing corporate limits of Ephrata and as altered. NOW THEREFORE, BE IT ORDAINED by the Grant County Board of Commissioners: 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. 1. "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. 2. "Emergency Service Communication District" means the district composed of all of Grant County except for that portion of Grant County North of Township 26 N and the corporate limits of the City of Ephrata, organized to provide 2 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. 3. "Telephone company" and "local exchange company " have the meaning ascribed to "local exchange company" in RCW 80.04.010. 4. "Use" includes any actual use or the ability to use a telephone access line by the subscriber of such access line. 5. "County" means the County of Grant, a political subdivision of the State of Washington. 6. "Person" means any individual, estate, trust, partnership, association, company or corporation. 7. "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 the existing corporate limits of the City of Ephrata and as altered. 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 within the existing corporate limits of City of Ephrata and as altered, 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 except for that portion of Grant County North of Township 26 N. 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 the existing corporate limits of the City of Ephrata and as altered. 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. 3 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: 1. The Federal Government, its agencies and instrumentalities. Section 5: ADMINISTRATION AND COLLECTION OF TAX 1. 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. 2. A telephone company may elect to pay the tax to the County based on either of the following: (a) The amount of tax actually collected for the use of the switched access lines; or (b) 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. 3. 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. 4. 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. Section 6: RECORD KEEPING Every person liable for paying the 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, 4 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 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. PASSED AND ADOPTED by the Board of County Commissioners of Grant County, Washington, this 25th day of July, 1994, effective immediately. BOARD OF COUNTY COMMISSIONERS GRANT COUNTY, WASHINGTON i Helen Fancher, Chair 7 Tim Snea ember LeRoy Allis ember' ATTEST: Peggy cigg, Cler"f the Board APPROVED AS TO FORM: P cuti ttorneyf PUBLISHED: Grant County Journal July 14, 1994; July 21, 1994 5