Chapter 3.23
ENHANCED 9-1-1 LINE EXCISE TAX

Sections:

3.23.010  Imposed – Collection.

3.23.020  Use of proceeds.

3.23.030  Special account continued – Purposes enumerated.

3.23.040  Remittance, deposit and refund of taxes.

3.23.050  Effective date of tax – Notice to local exchange company.

3.23.060  Severability.

3.23.010   Imposed – Collection.

A. An enhanced 9-1-1 excise tax in the amount of $0.50 per month for each telephone switched access line, as defined in RCW 82.14B.030(1), is hereby imposed on each switched access line in San Juan County.

B. Taxes imposed under this section shall be collected from the user by the local exchange company, as defined in RCW 82.14B.020(4) and 80.04.010, providing the switched access line. The local exchange company shall state the amount of tax separately on the billing statement which is sent to the user. (Ord. 8-1998 § 1)

3.23.020   Use of proceeds.

The proceeds of this tax shall be used for an "enhanced 9-1-1 telephone system" as defined in RCW 82.14B.020(2), which system shall be implemented no later than December 31, 1998. (Ord. 8-1998 § 2)

3.23.030   Special account continued – Purposes enumerated.

There is hereby continued within the San Juan County treasury a special revenue fund known as the "enhanced 9-1-1 utility tax." All taxes levied herein shall be placed in said fund for the purpose of paying all or any part of the cost of all expenses related to the planning, acquisition, installation, addition, improvement, replacement, repair, maintenance, or operation of an enhanced 9-1-1 telephone system, including reimbursement to the local exchange company for actual costs of administration and collection of the tax imposed. (Ord. 8-1998 § 3)

3.23.040   Remittance, deposit and refund of taxes.

A. All taxes collected by the local exchange company shall be due at the San Juan County Treasurer, P.O. Box 639, Friday Harbor, WA 98250, on or before the last day of the month following the month in which the tax liability accrues.

B. The treasurer shall deposit said taxes received from the local exchange company in the special fund referenced in SJCC 3.23.030.

C. The amount of any tax ordered to be refunded by the judgment of a court of record, or as a result of the resolutions of any appeal therefrom, shall be refunded to the local exchange company that collected the tax, and that company shall reimburse the subscribers who paid the tax. To the extent that the subscribers who paid the tax cannot be identified or located, the tax paid by those subscribers shall be returned to the County. (Ord. 8-1998 § 4)

3.23.050   Effective date of tax – Notice to local exchange company.

The effective date of the tax herein imposed shall be January 1, 1999, and notice of the tax shall be provided by San Juan County to the local exchange company serving in the County at least 60 days in advance of the date on which the first payment is due. (Ord. 8-1998 § 5)

3.23.060   Severability.

If any section, subsection, clause, phrase, or word of this chapter or any provision adopted by reference herein is for any reason held to be invalid or unconstitutional by a court of competent jurisdiction, such invalidity or unconstitutionality shall not affect the validity or constitutionality of the remaining portions of this chapter or any provision adopted by reference herein. (Ord. 8-1998 § 6)