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Ordinance 13-093-CC GRANT COUNTY BOARD OF COMMISSIONERS Grant County, Washington ORDINANCE NO. 13- � � ����' -CC RESOLUTION NO. 13- ��i '� -CC ORDINANCE RELATING TO THE IMPOSITION OF EXCISE TAX FOR THE CONTINUED OPERTIONS OF AN ENCHANCED 911 EMERGENCY TELEPHONE SYSTEM,AND AMENDING ORDINANCE NO. 10-079^CC RECITALS: WHEREAS, Substitute Senate Bill 6846, Laws of 2010; First Special Session, Chapter 19, Laws of 2010, provided 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 interconnected voice over internet protocol service lines in an amount not exceeding seventy cents per month for each line; and WHEREAS, the Boasd of County Commissioners (BOCC) made a finding which reflected the continued desire the BOCC to promote, protect and enhance the health, safety and welfare of Grant County residants and visitors and those of the Emergency Service Communication District (ESCD), and to save lives; and WHEREAS, in support of its finding, the BOCC adopted Ordinance No. 10-079-CC for the purpose of imposing excise tax on the use of switched access, radio access, and interconnected voice over internet protocol service lines; and � WHEREAS, Second Engrossed Second Substitute House Bill 1971, Laws of 2013, Second Special Session, Chapter 8, Laws of 2013, acknowledges that Counties are currently authorized to impose a 70 cent per line tax on landline, cellular, and voice over internet protocol telephone services; and that such tax is referred to as the enhanced 911 (E911) excise tax, which is used to fund emergency communications systems; and that while prepaid wireless is not explicitly addressed in statute, in 2010 the Washington Suprerne Court ruled that prepaid wireless is subject � to the E911 excise tax; and � WHEREAS, Second Engrossed Second Substitute House Bill 1971, Laws of 2013, Second ! Special Session, Chapter 8, Laws of 2013, effective January 1, 2014, requires sellers of prepaid ; wireless telecommunications services to collect and remit the State and County E911 excise taxes I on each retail transaction of prepaid wireless telecommunications services or prepazd wireless � telecommunications products; and �� ,' I ORDINANCE RELATING TO THE IMPOSITION OF EXCISE TAX ' FOR THE CONTINUED OPERTIONS OF AN ENCHANCED 911 i EMERGENCY TELEPHONE SYSTEM,AND AMENDING ORDINANCE NO. 10-079-CC—Page 1 � Clvil 8\Departments\Ordinances�2013\MACC 9ll Tnx\Ordinauee 12-23-13 , WHEREAS, Second Engrossed Second Substitute House Bill 1971, Laws of 2013, Second Special Session, Chapter 8, Laws of 2013, further acknowledges that County E911 excise taxes must be collected by the seller of a prepaid wireless telecommunications service for each retail transaction occurring in the County at the point of sale; that taxes on prepaid wireless must be separately stated on any sales invoice; that sellers of prepaid wireless telecommunications service are subject to the same administrative provisions as companies providing wireline, wireless, and VoIP telecommunications services; and that until July 1, 2018, a seller of prepaid wireless telecommunications service may charge an additional five cents per retail transaction as compensation for the cost of collecting and remitting the tax; and WHEREAS, it remains the 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, by and through an enhanced 911 emergency communications system. NOW, THEREFORE, BE IT ORDAINED by the Grant County Board of County Commissioners, acting as the legislative body of the Emergency Services Communication District, that Ordinance No. 10-079-CC be amended as follows: Section 1. Definitions. The definitions contained in RCW 82.14B.020 ��..� ;,� ����, �'�r�* cro�;�� co��;,,r� r�.,,��,,.. ,�� ��e��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," "consumer," "pre�aid wireless telecommunications service " "retail transaction " "seller," and "place of primary use," are adopted by reference for the purposes of this ordinance. Seetion �o Tax leviedo A. There is hereby levied an m���� excise tax ������� ^°r*� r�r m *� * in the amount of 70 cents per month on the use of each switched access lines in Grant County, as authorized by RCW 82.14B.030 �e�*'^� � r � �,� ^����n �;,.�� c�o,,;,,i co��;,.,, r�.,,,.,,,,, �r,. V�ivii ✓� LIAYYU Vl /rV1V� � � B. There is hereby levied an mc�-a���� excise tax n-�e�-c�}° � ^„*'� *^ in the arnount of 70 cents per month on the use of each radio access line bv subscribers whose place of primary use is located within Grant County, as authorized by RCW 82.14B.030 �o,,,;,,r � r „ ,.f 7(11(1 �;,,�t c„o,.;.,i co��;,.,, r��. , �n. �,.,.,��.,ii.,, i..a.�...� .,i �,�.i.,, i iio�ti,�,wicc , f 1. The tax imposed under this section must be collected and remitted by radio communications service companies includin� those com�anies that resell radio access lines, and sellers of prepaid wireless telecominunications services on a tax ORDINANCE RELATING TO THE IMPOSITION OF EXCISE TAX FOR THE CONTINUED OPERTIONS OF AN ENCHANCED 911 EMERGENCY TELEPHONE SYSTEM,AND AMENDING ORDINANCE NO, 1p-079-CC—Page 2 Civi18\Depm�tmm�ts\Ordivances�2013\MACC 911 Tux\Ordinancc 12-23-13 ' � 1 return �rovided by the Washin�ton State De�artment of Revenue The tax shall be deposited in the County E911 excise tax account as provided in RCW 82 14B 063. 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 by subscribers whose place of primary use is located within Grant County, as authorized by RCW 82.14B.030 ��c-�re' �, ��z,-,,-c��''ni n�� ��v,.;,,i co��;,.,, r��,,,r�o„ �n. 1J1JVV1N.1 1J VJJ1CIi1�� Section 3. Use of Proceeds. The proceeds of the tax shall be used for an enhanced 911 emergency communications system. Section 4. Tax Collection. In or about October of 2010, Grant County entered into contract ����* ^�„*r�^* 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. It is anticipated that the current contract entered into between Grant Countv and the State of Washin�ton Department of Revenue will be amended for the purpose of collecting taxes im�osed on sales of prepaid wireless telecommunications services. Section 5. Effective Date. �@—�@E�]�L��6� i� T�,,,,.,«<. 1 '�-Qi�—ccizEai�ivirccvi +�ic�cc`l�-S�3ui� � ��uuuui��. f 0 �;v��, itim ,a„ ,,,a� .,,,,.o „�,-�, ,a ,- �,;,,�, ,�,o �;..�,-r o,,, , ,a„ .���y �vv� uu.y'� iii u.u.v'uiivv vi �u°v uuw° vu�v' , ' Taxes imposed pursuant to Ordinance No. 10-079-CC shall remain in effect unless otherwise specifically ainended herein. The effective date of the tax herein imposed on each retail transaction involvin� �repaid wireless telecommunications services or prepaid wir�less telecommunications products shall be Januarv l, 2014. 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. ///// ///// ORDINANCE RELATING TO THE IMPOSITION OF EXCISE TAX FOR THE CONTINUED OPERTIONS OF AN ENCHANCED 911 EMERGENCY TELEPHONE SYSTEM,AND AMENDING ORDINANCE NO. 10-079-CC—Page 3 Civi]8\Dcparhneuts\Ordiunnces�2013\MACC 911 Tnx\Ordinancc 12-23-13 A PUBLIC HEARING WAS HELD ON THE ABOVE ORDINANCE/RESOLUTION AT �= �� O'CLOCK�.M.,ON THE ��r�- DAY OF ,��,�t.�,2013. Enacted this ���ay of ���'��1,�<�� , 2013. I� �RD F CO TY COMMISSIONERS I � C�. ; Cindy Cart �•, Chair ����� Carolann Swartz, Vice C ir � � �✓-./�.�, Richard B. Stevens, Member ATTEST: ,�°°.� r`.� ,. r , �,,,,. �� ' r� � B, b ra J. Vasquez d inistrative Assistant/ lerk o e Board PUBLISHED: �v� / ��/13 a� �--°����°` Approved as to form: BY---------------------- Dalton Lee Pence Deputy Prosecuting Attorney Date: ORDINANCE RELATING TO THE IMPOSITION OF EXCISE TAX FOR THE CONTINUED OPERTIONS OF AN ENCHANCED 911 EMERGENCY TELEPHONE SYSTEM,AND AMENDING ORDINANCE NO. 10-079-CC—Page 4 , Civil 8\Departments\Ordinances\2013\MACC 911 Tnx\Ordinance 12-23-13